Bill Text: NY A06314 | 2009-2010 | General Assembly | Introduced
Bill Title: An act to amend the real property tax law, in relation to the compilation and publication of lists of names of owners of tax-delinquent property
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2010-05-04 - held for consideration in real property taxation [A06314 Detail]
Download: New_York-2009-A06314-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
6314
2009-2010 Regular Sessions
I N A S S E M B L Y
March 2, 2009
___________
Introduced by M. of A. MILLER, CROUCH -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the compila-
tion and publication of lists of names of owners of tax-delinquent
property
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subdivision 6 of section 1122 of the real property tax law,
2 as amended by chapter 532 of the laws of 1994, is amended to read as
3 follows:
4 6. Each list shall also contain as to each parcel, the following:
5 (a) A brief description sufficient to identify each parcel affected by
6 such tax lien. In a municipal corporation for which a tax map has been
7 approved by the state board, a tax map identification number shall be
8 deemed a sufficient description of any parcel, provided that (i) the
9 parcel has been described by such tax map reference on the tax roll on
10 which the unpaid tax has been levied, and (ii) the tax map as it existed
11 on the taxable status date applicable to the tax roll has been retained
12 in the office of the enforcing officer or in such other office as the
13 enforcing officer may have designated for that purpose in accordance
14 with the rules of the state board.
15 (b) The name or names of the owner or owners of each such parcel as
16 appearing on the tax roll, and, if the parcel has been transferred after
17 the applicable taxable status date, as reported pursuant to section five
18 hundred seventy-four of this chapter.
19 (c) IF THE PERSON OR PERSONS NAMED AS THE OWNER OR OWNERS ON SUCH TAX
20 ROLL ARE NOT THE PERSON OR PERSONS WHO HAVE FAILED TO PAY REAL PROPERTY
21 TAXES ON SUCH PARCEL, A STATEMENT TO THAT EFFECT SHALL APPEAR ON THE
22 LIST OF DELINQUENT TAXES.
23 (D) A statement of the amount of each tax lien upon such parcel,
24 including charges, as of the date of the execution of the list.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09468-01-9
A. 6314 2
1 S 2. Subdivision 3 of section 1124 of the real property tax law, as
2 amended by chapter 532 of the laws of 1994, the opening paragraph as
3 amended by chapter 579 of the laws of 1995, is amended to read as
4 follows:
5 3. Such notice shall be in substantially the following form:
6 ................. Court,................. County.
7 IN THE MATTER OF THE FORE-
8 CLOSURE OF TAX LIENS BY
9 PROCEEDING IN REM PURSUANT
10 TO ARTICLE ELEVEN OF THE
11 REAL PROPERTY TAX LAW
12 BY........... (insert name
13 of tax district).
14 NOTICE OF FORECLOSURE
15 PLEASE TAKE NOTICE that on the......... day of..................,
16 the............... (insert title of enforcing officer), hereinafter,
17 the "Enforcing Officer", of.............. (insert name of tax
18 district), hereinafter, the "Tax District", pursuant to law filed with
19 the clerk of.......... county, a petition of foreclosure against vari-
20 ous parcels of real property for unpaid taxes. Such petition pertains to
21 the following parcels: (insert the description and the name of the owner
22 or owners of record of each parcel as of the date of the filing of the
23 list of delinquent taxes; PROVIDED, HOWEVER, THAT IF A STATEMENT ISSUED
24 PURSUANT TO PARAGRAPH (C) OF SUBDIVISION SIX OF SECTION ELEVEN HUNDRED
25 TWENTY-TWO OF THIS TITLE APPEARS ON THE LIST OF DELINQUENT TAXES, SUCH
26 STATEMENT SHALL ALSO BE INSERTED).
27 Effect of filing: All persons having or claiming to have an interest
28 in the real property described in such petition are hereby notified that
29 the filing of such petition constitutes the commencement by the Tax
30 District of a proceeding in the court specified in the caption above to
31 foreclose each of the tax liens therein described by a foreclosure
32 proceeding in rem.
33 Nature of proceeding: Such proceeding is brought against the real
34 property only and is to foreclose the tax liens described in such peti-
35 tion. No personal judgment will be entered herein for such taxes or
36 other legal charges or any part thereof.
37 Persons affected: This notice is directed to all persons owning or
38 having or claiming to have an interest in the real property described in
39 such petition. Such persons are hereby notified further that a duplicate
40 of such petition has been filed in the office of the Enforcing Officer
41 of the Tax District and will remain open for public inspection up to and
42 including the date specified below as the last day for redemption.
43 Right of redemption: Any person having or claiming to have an interest
44 in any such real property and the legal right thereto may on or before
45 said date redeem the same by paying the amount of all such unpaid tax
46 liens thereon, including all interest and penalties and other legal
47 charges which are included in the lien against such real property,
48 computed to and including the date of redemption. Such payments shall be
49 made to ......... (here insert the name, title and address of the offi-
50 cial to whom such payments are to be made). In the event that such taxes
51 are paid by a person other than the record owner of such real property,
52 the person so paying shall be entitled to have the tax liens affected
53 thereby satisfied of record.
A. 6314 3
1 Last day for redemption: The last day for redemption is hereby fixed
2 as the ......... day of .......... (here insert a date at least three
3 months after the date of the first publication of this notice).
4 Service of answer: Every person having any right, title or interest in
5 or lien upon any parcel of real property described in such petition may
6 serve a duly verified answer upon the attorney for the Tax District
7 setting forth in detail the nature and amount of his or her interest and
8 any defense or objection to the foreclosure. Such answer must be filed
9 in the office of the county clerk and served upon the attorney for the
10 Tax District on or before the date above mentioned as the last day for
11 redemption.
12 Failure to redeem or answer: In the event of failure to redeem or
13 answer by any person having the right to redeem or answer, such person
14 shall be forever barred and foreclosed of all his or her right, title
15 and interest and equity of redemption in and to the parcel described in
16 such petition and a judgment in foreclosure may be taken by default.
17 Enforcing Officer:
18 ..................
19 ..................
20 (Name and title of
21 enforcing officer)
22 Attorney for Tax District:
23 ...........................
24 ...........................
25 ...........................
26 ...........................
27 (Name, title and address of attorney for tax district, if the same is
28 not the enforcing officer)
29 S 3. This act shall take effect on the first of January next succeed-
30 ing the date on which it shall have become a law.
