Bill Text: NY A06730 | 2019-2020 | General Assembly | Introduced


Bill Title: Relates to the assessment, levy and collection of taxes, including school district taxes in the county of Erie; and relates to authorizing and providing for the sale of lands for the nonpayment of taxes, and for the foreclosure of such lands.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-03-15 - referred to real property taxation [A06730 Detail]

Download: New_York-2019-A06730-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          6730
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                     March 15, 2019
                                       ___________
        Introduced  by  M. of A. RYAN -- read once and referred to the Committee
          on Real Property Taxation
        AN ACT to amend the Erie county tax act, in relation to the  assessment,
          levy  and  collection of taxes, including school district taxes in the
          county of Erie; to authorize and provide for the sale of lands for the
          nonpayment of taxes, and for the foreclosure of  such  lands;  and  to
          repeal certain provisions of such act relating thereto
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Section 2-1.0 of chapter 812 of the laws of  1942,  consti-
     2  tuting  the  Erie  county tax act, subdivision (c) as amended by chapter
     3  878 of the laws of 1953, subdivision (e) as amended by  chapter  682  of
     4  the  laws of 1969, subdivisions (h) and (i) as amended by chapter 474 of
     5  the laws of 1952 and subdivision (p) as added by chapter 439 of the laws
     6  of 1997, is amended to read as follows:
     7    § 2-1.0 Definitions. As used in this act
     8    (a) The term "county" means the county of Erie as the same now  is  or
     9  may hereafter be constituted.
    10    (b)  The  term  "town" means each of the towns of the first and second
    11  class within the county of Erie and shall be  interpreted  to  mean  the
    12  cities of Lackawanna and Tonawanda.
    13    (c)  The  term "school district" means so much of a school district as
    14  lies within the boundaries of the county  of  Erie  except  city  school
    15  districts  and  such  other school districts as are coterminous with the
    16  limits of any city or town and except so much of a city school district,
    17  as defined or created by the education law, as lies within the bounds of
    18  any city.
    19    (d) The term ["board of supervisors"] "legislature" means  the  [board
    20  of  supervisors of the county of] Erie county legislature which shall be
    21  composed of eleven members who shall be elected one  from  each  of  the
    22  eleven  legislative districts of Erie county and when lawfully convened,
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07635-01-9

        A. 6730                             2
     1  shall constitute the Erie county legislature which shall be the legisla-
     2  tive and governing body of the county of Erie.
     3    (e)  The  term  ["commissioner of finance"] "director of real property
     4  tax services" means the [commissioner of finance of the county of  Erie,
     5  and in respect of county taxes levied upon real property within the city
     6  of  Buffalo, and of county and school district taxes unpaid on the rolls
     7  returned by the several collectors and  receivers  of  taxes,  the  term
     8  means  the  collector of such county and school district taxes] director
     9  of real property tax services of Erie county, who shall be the  head  of
    10  the  department  of real property tax services and who shall perform all
    11  duties in relation to the administration and collection of taxes hereto-
    12  fore performed by a county treasurer or  commissioner  of  finance;  who
    13  shall  perform  all duties in relation to the extension of taxes and the
    14  issuing of tax bills heretofore performed by the clerk of the Erie coun-
    15  ty legislature; who shall keep a record of the transfer of title to real
    16  property and immediately notify the town assessor or the city  board  of
    17  assessors of all such transfers in each town or city as the case may be;
    18  who  shall  make available a consultation and advisory service to assist
    19  local assessors in the performance of their duties and in the establish-
    20  ment and maintenance of suitable procedures and  facilities  to  improve
    21  assessment  records and practices; who shall submit to the county execu-
    22  tive proposed county tax equalization rates  consistent  with  standards
    23  prescribed  by  the legislature; who shall submit to the county legisla-
    24  ture and the county executive reports  and  interpretations  thereof  as
    25  requested  on  a  timely  basis  and who shall perform all duties now or
    26  hereafter required by law to be performed by the county director of real
    27  property.
    28    (f) The term "assessors" means the board of assessors  or  the  single
    29  assessor  in each of the towns and cities within the county of Erie [and
    30  of the city of Lackawanna; and in respect  to  the  assessment  of  real
    31  property  for state and county purposes, the term means the assessors of
    32  the city of Tonawanda and the city of Buffalo].
    33    (g) The term "collector" or "receiver of taxes" means the tax collect-
    34  ing officer of each town in the county of Erie and the treasurer of  the
    35  city of Lackawanna and the city of Tonawanda.
    36    (h)  The  term "county assessment roll" means the assessment roll duly
    37  prepared by the assessors [and the clerk of the  board  of  supervisors]
    38  for  the levy, spread and collection of state, county, town and district
    39  taxes, either prior or subsequent to the final correction of such roll.
    40    (i) The term "school district assessment roll" means  [such  a  dupli-
    41  cate]  that  part  of  the  county assessment roll as is prepared by the
    42  assessors [and the clerk of the board of supervisors] and/or the  direc-
    43  tor of real property tax services for the levy, spread and collection of
    44  school   district  taxes,  either  prior  or  subsequent  to  the  final
    45  correction of such roll.
    46    (j) The term "tax roll" means the county  assessment  roll  after  the
    47  levy  and  spread  thereon  of  the state, county, town and district and
    48  special district taxes by the [board of supervisors] legislature.
    49    (k) The term "school district tax  roll"  means  the  school  district
    50  assessment roll after the levy and spread thereon of the school district
    51  taxes  against  the  taxable  real  property  located within such school
    52  district.
    53    (l) The term "taxes" as a noun means the taxes levied for  all  state,
    54  county, town [and], district and special district purposes by the [board
    55  of supervisors] legislature.

        A. 6730                             3
     1    (m) The term "school taxes" or "school district taxes" means the taxes
     2  levied  for school district purposes against so much of the taxable real
     3  property within a school district as lies within the bounds of the coun-
     4  ty of Erie.
     5    (n)  The  term  "assessed valuation" means the appraised value of real
     6  property and of special franchises as the same appear  upon  the  county
     7  assessment  rolls and the school district assessment rolls, either prior
     8  or subsequent to the final correction of such rolls.
     9    (o) The term "budget" with reference to school districts means so much
    10  of the estimated expenditures of a school district as is to be raised by
    11  a tax on real property liable therefor.
    12    (p) The term "village" means each of the villages within the county of
    13  Erie.
    14    (q) The term "homestead property" means any one or two family residen-
    15  tial real property that is owner-occupied as defined  in  this  subdivi-
    16  sion,  including property that is contiguous, vacant and unimproved. For
    17  the purposes of this definition, "owner-occupied" means occupied  by  an
    18  owner  of  the property, provided that the owner is a natural person, or
    19  the spouse, sibling, parent, child,  grandparent,  grandchild,  and  all
    20  persons  who  are  related by blood, marriage or adoption, of a deceased
    21  owner who occupied the dwelling within twelve months of the time of  his
    22  death.
    23    §  2.  Sections 3-2.1, 3-2.2, 3-3.0, 3-4.0, 3-5.0 and 3-6.0 of chapter
    24  812 of the laws of 1942, constituting the Erie county tax  act,  section
    25  3-2.1  as  added  by chapter 474 of the laws of 1952, sections 3-2.2 and
    26  3-6.0 as added by chapter 760 of the laws of 1953,  sections  3-3.0  and
    27  3-4.0 as amended by chapter 413 of the laws of 2008 and section 3-5.0 as
    28  amended  by  chapter  188  of  the  laws of 2000, are amended to read as
    29  follows:
    30    § 3-2.1[.] Assistance in preparation of county  assessment  rolls.  In
    31  order  to promote uniformity, accuracy and efficiency in the preparation
    32  of annual county assessment rolls, and notwithstanding the provisions of
    33  any other general, special or local law, [the clerk of]  the  [board  of
    34  supervisors] director of real property tax services is hereby authorized
    35  and  empowered  to  furnish  to  any assessor or town board of assessors
    36  which requests the same, the information, data, and clerical  assistance
    37  [and  use  of  mechanical  devices and tabulating machines] employed [by
    38  such clerk] in the preparation  of  annual  county  tax  rolls.    [Such
    39  assistance  may  include  special  descriptive symbols, designations and
    40  codes to identify each parcel of real property in  any  such  town,  the
    41  furnishing  of  assessment roll forms upon which such clerk may imprint,
    42  by the use of mechanical means or tabulating machines,  such  assessment
    43  information  as  may  be available to him, including, but not restricted
    44  to, the data contained upon the last preceding assessment roll  of  such
    45  town.]  The  furnishing  of  such assistance [by such clerk] shall in no
    46  manner affect or modify the powers and duties vested in or imposed  upon
    47  assessors  or  boards  of assessors by this or any other law relating to
    48  the assessment of real property, the verification of  assessment  rolls,
    49  the final completion thereof, the hearing of grievances, the publication
    50  and  posting  of  notices  and  relating to all requirements ensuing the
    51  preparation of assessment rolls. When finally completed and verified  by
    52  the assessor or board of assessors such assessment rolls shall be deemed
    53  in all respects to be the annual assessment rolls prepared by the asses-
    54  sor  or boards of assessors as in this and in all other laws defined and
    55  provided.

        A. 6730                             4
     1    § 3-2.2 Assistance in  preparation  of  village  and  city  assessment
     2  rolls.   Notwithstanding the provisions of any other general, special or
     3  local law, the county of Erie and the villages and cities located within
     4  such county may, pursuant to resolution of  their  respective  governing
     5  bodies, enter into agreements with each other with respect to the prepa-
     6  ration  of  annual  village or city assessment rolls by the county. Such
     7  agreement shall provide for the payment by such village or city  to  the
     8  county  of  the  actual expense incurred by the county for the materials
     9  used and labor furnished in the preparation of such  assessment  rolls[,
    10  and  may provide that such assessment rolls shall be prepared by mechan-
    11  ical devices]. No provision of this section or  of  any  agreement  made
    12  pursuant  thereto  shall  in  any  manner  affect, modify or enlarge the
    13  duties and powers imposed upon or vested in the  assessor  or  board  of
    14  assessors  of any such village or city by any law relating to the deter-
    15  mination of assessed valuations of real  property  by  such  board,  the
    16  verification  and  final  completion  of  such  assessment rolls by such
    17  board, the publication and posting of notices and the hearing of  griev-
    18  ances, and all other matters and requirements of law ensuing and follow-
    19  ing  the  preparation of annual assessment rolls. When finally completed
    20  and verified by the village or city board of  assessors,  and  upon  due
    21  compliance  with  the provisions of law pertaining thereto, such assess-
    22  ment rolls shall be deemed in all respects to be the annual  village  or
    23  city assessment rolls prepared by the village or city board of assessors
    24  as defined and provided in any law applicable and appertaining thereto.
    25    §  3-3.0  Completion of tentative assessment roll, and notice thereof.
    26  The [board of] assessors shall complete the  tentative  assessment  roll
    27  for  the ensuing fiscal year on or before the first day of May. The form
    28  of such roll shall be as prescribed by  law  and  shall  provide,  among
    29  [others]  other  information,  a separate [column therein headed "unpaid
    30  school taxes"] listing of unpaid school taxes. The [board of]  assessors
    31  shall  make  a copy of such assessment roll which shall be left with one
    32  of their number, and shall forthwith cause a notice to be  conspicuously
    33  posted in three or more public places within the town, stating that they
    34  have completed the assessment roll and that a copy thereof has been left
    35  with  one  of their number at a specified place where it may be seen and
    36  examined by any person until the fourth Tuesday of  May  next  following
    37  and that on that day they will meet at a time and place specified in the
    38  notice  to  review their assessments. During such time the assessor with
    39  whom the roll is left shall submit it to the inspection of every  person
    40  applying for that purpose.  Publication of such notice once in any news-
    41  paper  having a general circulation within the town may be made in place
    42  of such posting.
    43    § 3-4.0 Notice of publication of  assessment  roll  to  non-residents.
    44  Between  the  first  and  sixth days of May the board of assessors shall
    45  mail a copy of the notice prescribed by section 3-3.0 to each  non-resi-
    46  dent  person,  corporation  [and  person]  and/or entity who has filed a
    47  written demand therefor with the town clerk on or before  the  fifteenth
    48  day  of the preceding April. In addition to the matters included in such
    49  notice pursuant to section 3-3.0, such notice shall  also  specify  each
    50  parcel  of  land  assessed  to  such non-resident person, corporation or
    51  [person] entity and the assessed  valuation  thereof.  Upon  application
    52  made  before  the third Tuesday of May by any such owner of real estate,
    53  the assessors shall fix a time subsequent to the third Tuesday  in  May,
    54  but  not  later  than the fourth Tuesday of May, for a hearing to review
    55  their assessment.

        A. 6730                             5
     1    § 3-5.0 [Final completion] Completion of final  assessment  roll.  The
     2  assessment  roll shall be finally completed, verified and filed with the
     3  town clerk in accordance with the provisions of the state real  property
     4  tax law, on or before the first day of July in each year.
     5    §  3-6.0  County  assessment  official for fire district purposes. The
     6  valuations,  real  property  descriptions  and  other   pertinent   data
     7  contained  in  the  annual  county assessment roll shall be used for the
     8  purpose of annually levying and collecting taxes for fire district, fire
     9  protection or similar purposes. It shall be the duty of each town  board
    10  of  assessors to annually certify to the [clerk of the board of supervi-
    11  sors] director of real property tax services the amount to be raised for
    12  each fire district, fire protection or similar district,  together  with
    13  an  accurate reference to the real property against which a tax for such
    14  purpose is to be levied, spread and collected. No  formal  or  purported
    15  copy  of  an  assessment  roll prepared by any agency other than [the] a
    16  town board of assessors shall be recognized or used by the [clerk of the
    17  board of supervisors] director of real property  tax  services  for  the
    18  purposes  referred  to in this section. The expense, if any, incurred by
    19  any town in carrying out the provisions of this section shall be a prop-
    20  er charge against the district on whose behalf such taxes are levied and
    21  shall be paid by such district to such town immediately after such taxes
    22  shall have been collected.
    23    § 3. Sections 4-1.0, 4-3.0, 4-3.1, 4-4.0, 4-6.0 and 4-7.0  of  chapter
    24  812  of the laws of 1942, constituting the Erie county tax act, sections
    25  4-1.0, 4-3.0, 4-3.1 and 4-6.0 as amended by chapter 682 of the  laws  of
    26  1969  and  section  4-4.0 as amended by chapter 562 of the laws of 1943,
    27  are amended to read as follows:
    28    § 4-1.0 County assessment official for school district  purposes.  The
    29  assessment  annually  made  and completed as the county assessment roll,
    30  shall be the assessment for school district purposes. It  shall  be  the
    31  duty  of  the board of assessors of each town, prior to the first day of
    32  August, to prepare a separate assessment roll of property situated with-
    33  in the school district or districts in such town, which separate assess-
    34  ment roll shall be copied from the assessment roll just  completed  [and
    35  shall  be made on forms furnished by the Erie county legislature].  Such
    36  roll may be prepared pursuant to the provisions of section 3-2.1 of this
    37  act, shall be verified by the board of assessors  as  in  section  3-5.0
    38  provided  and  shall  be  used for school district purposes. Such school
    39  district assessment roll shall contain all of the assessment information
    40  contained in the county assessment roll and shall  also  [have  a  ruled
    41  column  headed  "school district taxes"] separately set forth the school
    42  district taxes, and the amount of the annual school tax shall be  spread
    43  upon such roll [in such column] as in this act provided.
    44    § 4-3.0 Certification of school budgets and tax rates; school taxes to
    45  be spread by [clerk of Erie county legislature] director of real proper-
    46  ty  tax  services.  After the lawful authorities in each school district
    47  shall have adopted their school budget and fixed the amount of taxes  to
    48  be  raised  therein  for  such school district in the manner provided by
    49  law, the board of education, board of trustees, or the sole  trustee  of
    50  such school district, shall determine and fix the rate on each one thou-
    51  sand  dollars  of  assessed  valuation of taxable real property therein,
    52  necessary to raise the  total  amount  of  the  budget  of  such  school
    53  district  based upon the assessed valuations certified by the assessors.
    54  They shall direct that the amount of such budget be  raised  by  tax  in
    55  such school district and shall, prior to the tenth day of August of each
    56  year,  certify  to  and file with the [clerk of the Erie county legisla-

        A. 6730                             6

     1  ture] director of real property tax services such budget  and  such  tax
     2  rate,  together  with  certified copies of all resolutions in connection
     3  therewith. Thereupon [such clerk] the  director  of  real  property  tax
     4  services  shall  forthwith  spread  against  each parcel of taxable real
     5  property upon such school assessment roll, at the tax rate certified  to
     6  him, the amount of the school tax for the school year. The provisions of
     7  this  section  relating  to  the spreading of the annual school district
     8  taxes by the [clerk of the Erie county  legislature]  director  of  real
     9  property  tax  services shall not apply to the school districts situated
    10  in the town of Tonawanda, but the duty of spreading such school district
    11  taxes shall devolve upon the assessor of such town. The assessor of  the
    12  town  of  Tonawanda  shall  on or before the tenth day of August of each
    13  year deliver such roll to the [clerk of  the  Erie  county  legislature]
    14  director of real property tax services.
    15    § 4-3.1 Cost of creating school district roll to be charged to respec-
    16  tive  school districts.  [The actual cost to the county of procuring and
    17  furnishing the forms for school district assessment rolls to the respec-
    18  tive boards of assessors as provided by section 4-1.0 of this  act,  and
    19  the]  The  actual  cost  to  the county per item of spreading the school
    20  district taxes upon the various  school  district  tax  rolls  shall  be
    21  apportioned and charged to the respective school districts benefitted by
    22  such  labor  and  material.  The  [clerk of the Erie county legislature]
    23  director of real property tax services shall  on  or  before  the  first
    24  Tuesday  of  October in each year certify to the Erie county legislature
    25  the total actual cost for material furnished and labor performed in  the
    26  making and spreading of such school district tax rolls together with his
    27  apportionment  thereof  to  each school district benefitted thereby; and
    28  the Erie county legislature shall thereupon and on or before  the  first
    29  Tuesday  of  December in each year determine the proper apportionment to
    30  be charged to each school district benefited thereby. The  [commissioner
    31  of  finance] director of real property tax services shall thereafter and
    32  on or before the tenth day of March in each year  file  with  each  such
    33  school  district a statement of the amount so apportioned to such school
    34  district and the amount so apportioned to  and  payable  by  the  school
    35  district  shall  be  included  in the next ensuing annual budget of such
    36  school district and raised by tax upon all taxable real property therein
    37  in the manner provided in this act for the levying and raising of school
    38  district taxes, and when collected such amount  shall  be  paid  by  the
    39  school  treasurer  to  the  [commissioner  of finance] Erie county comp-
    40  troller. In the event of a  default  in  such  payment  by  such  school
    41  district,  the county shall be entitled to proceed to satisfy such claim
    42  as in section 12-10.0 of this act provided.
    43    § 4-4.0 Levy of school district taxes. The  [clerk  of  the  board  of
    44  supervisors]  director  of real property tax services shall complete the
    45  extension of  taxes  for  school  district  purposes  upon  such  school
    46  district  assessment roll and shall deliver such roll, together with the
    47  certified copy of the school budget, tax rate and  resolutions,  to  the
    48  [board of supervisors] legislature on or before the first day of Septem-
    49  ber  in  each  year. The [board of supervisors] legislature shall, on or
    50  before the first Tuesday of September in each year, levy  the  taxes  so
    51  extended  for  such  school  district purposes and thereupon such school
    52  district assessment roll shall become and be  the  school  district  tax
    53  roll.  The  clerk  of the [board of supervisors] legislature shall cause
    54  such school district budget, tax rate and resolutions to be  printed  in
    55  the   journal   of   the  proceedings  of  the  [board  of  supervisors]
    56  legislature.

        A. 6730                             7
     1    § 4-6.0 Delivery of school district tax roll and  warrant.  After  the
     2  Erie  county  legislature  shall  have  duly  levied the school district
     3  taxes, a warrant, under the seal of the county and signed by the  chair-
     4  man  and  clerk  of  such  legislature,  shall  be annexed to the school
     5  district  tax  roll,  commanding  the school district tax collector, the
     6  collector of taxes, the treasurer of the  city  of  Lackawanna,  or  the
     7  receiver  of  taxes, as the case may be, and after him the [commissioner
     8  of finance] director of real property tax services as  herein  provided,
     9  to  collect  from  the  several  persons and on the properties named and
    10  described in such tax roll, the several sums mentioned therein  opposite
    11  their  respective  names  or properties as the school tax, together with
    12  the fees, penalties and interest charges as herein set forth.
    13    § 4-7.0 Date of delivery of school district  tax  rolls.  Such  school
    14  district  tax  rolls  shall be delivered to the [supervisor of each town
    15  and to the supervisor of the city of Lackawanna, and  shall  be  by  him
    16  delivered  to  the]  school  district  tax  collector,  the collector or
    17  receiver of taxes on, or as soon after, the date  of  the  levy  of  the
    18  taxes  thereon  as  is practicable, but in no event later than the tenth
    19  day of September ensuing the date of levy.
    20    § 4. Sections 5-0.2, 5-0.4, 5-5.1, 5-9.0, 5-10.0, 5-11.0,  5-12.0  and
    21  5-13.0  of chapter 812 of the laws of 1942, constituting the Erie county
    22  tax act, sections 5-10.0 and 5-13.0 as amended by  chapter  439  of  the
    23  laws  of  1997,  section  5-5.1 as amended by chapter 474 of the laws of
    24  1952 and sections 5-9.0 and 5-12.0 as amended by chapter 682 of the laws
    25  of 1969, are amended to read as follows:
    26    § 5-0.2 Method of election; certification. The election under  section
    27  5-0.0  shall  be  made  at any annual meeting of the school district and
    28  when such election is made it shall be certified by  the  clerk  of  the
    29  school  district  to  the  town  clerk and to the clerk of the [board of
    30  supervisors] legislature on or before the first day of September follow-
    31  ing such school district meeting, and it shall be spread upon the record
    32  or minutes of the proceedings of the town board and the [board of super-
    33  visors] legislature.
    34    § 5-0.4 Revocation of election.  Such  school  district  may,  at  the
    35  second  annual district meeting following the annual district meeting at
    36  which such election is made, elect to revoke and  rescind  its  election
    37  that  its  school  district  taxes be collected by the town collector or
    38  receiver of taxes, and such revocation or rescission shall be  certified
    39  by  the clerk of such school district to the town clerk and to the clerk
    40  of the [board of supervisors] legislature on or before the first day  of
    41  September  following such school district meeting; and the same shall be
    42  spread upon the record or minutes of the proceedings of the  town  board
    43  and  the  [board  of supervisors] legislature. But no such revocation or
    44  rescission shall in any manner invalidate, rescind  or  revoke  any  act
    45  done, liability imposed or right accrued whether the same be contingent,
    46  inchoate  or  consummate,  or any suit, proceeding or prosecution had or
    47  commenced or any penalty incurred prior to the effective  date  of  such
    48  revocation or rescission.
    49    §  5-5.1  Tax  bills to be prepared by [clerk of board of supervisors]
    50  the director of real property tax services. Upon the  [written]  request
    51  of  any school district addressed to the [board of supervisors] director
    52  of real property tax services, [such board may direct its clerk to]  the
    53  director,  or  his designee, may prepare for such school district annual
    54  school district tax bills  [by  the  use  of  accounting  or  tabulating
    55  machines].   Such tax bill shall be in such form as will comply with the
    56  provisions of this article. The actual cost to the county  of  procuring

        A. 6730                             8
     1  and  preparing such tax bills shall be a charge upon the school district
     2  at whose request the same shall have been prepared and the county  shall
     3  be  reimbursed  and  shall be paid such cost as in section 4-3.1 of this
     4  act provided.
     5    §  5-9.0 Transcript of uncollected school district taxes. On the first
     6  day of December next succeeding the delivery of the school district  tax
     7  rolls  to the several school tax collectors, town collectors and receiv-
     8  ers of taxes, or within five days thereafter, each school  district  tax
     9  collector,  town  collector  or receiver of taxes shall make a return of
    10  the uncollected school district taxes to the board of  education,  board
    11  of  trustees  or  sole trustee of the school district; and such board of
    12  education, board of trustees or sole trustee  of  such  school  district
    13  shall make its certification and transmit the account, collector's affi-
    14  davit  and  the certificate to the [commissioner of finance] director of
    15  real property tax services not later than the eighth day of December.
    16    § 5-10.0 Certification of unpaid school taxes to Erie county  legisla-
    17  ture.  The  [commissioner  of  finance]  director  of  real property tax
    18  services, after balancing and  verifying  such  account  of  uncollected
    19  school  taxes, shall cause a transcript of the same to be filed with the
    20  Erie county legislature of the county, and the [clerk of the Erie county
    21  legislature] director of real property tax services shall thereupon  and
    22  prior  to  the delivery of county tax rolls prescribed by section 6-2.0,
    23  spread such uncollected school district taxes, with an addition  of  ten
    24  and  one-half per centum, against the respective properties appearing on
    25  the county assessment roll and liable therefore.
    26    § 5-11.0 Payment by county to school districts. The [board of supervi-
    27  sors] legislature, on or before the twentieth day of  February  of  each
    28  year  shall  cause  to  be  paid  to the respective school districts the
    29  amount of such uncollected school district taxes, without interest, fees
    30  or penalties.
    31    § 5-12.0 Uncollected school district taxes belong to the county.  Upon
    32  the  receipt  by the [commissioner of finance] director of real property
    33  tax services of the account of uncollected school district  taxes,  such
    34  uncollected taxes thereon shall be and become the property of the county
    35  of Erie and the county shall be entitled to collect and receive the same
    36  with  all  lawful  fees,  penalties  and interest charges as in this act
    37  provided, to the same effect  as  though  the  said  uncollected  school
    38  district  taxes  were  county  taxes  returned  to  the [commissioner of
    39  finance] director of real property tax services.
    40    § 5-13.0 Collection by [commissioner  of  finance]  director  of  real
    41  property  tax services. Such unpaid school district taxes may be paid to
    42  and shall be received by the [commissioner of finance] director of  real
    43  property  tax  services  with  the  ten  and one-half per centum thereon
    44  during the month of December and upon the payment of same such  [commis-
    45  sioner  of  finance]  director of real property tax services shall issue
    46  therefor his receipt, which receipt shall contain the  same  information
    47  as  is contained on the receipt issued pursuant to section 5-5.0, except
    48  that the date of the receipt  of  such  school  district  tax  roll  and
    49  warrant by the collector or receiver of taxes need not be shown.
    50    §  5. Sections 6-1.0, 6-2.0, 6-2.1, 6-3.0, 6-4.0, 6-4.1, 6-5.0, 6-6.0,
    51  6-7.0, 6-8.0, 6-8.2, 6-9.0,  6-11.0,  6-13.0,  6-14.0,  6-16.0,  6-17.0,
    52  6-18.0,  6-19.0, 6-20.0, 6-21.0, 6-23.0 and 6-24.0 of chapter 812 of the
    53  laws of 1942, constituting the Erie county tax  act,  section  6-1.0  as
    54  amended  by  chapter  627  of  the  laws of 1956, sections 6-2.0, 6-2.1,
    55  6-3.0, 6-4.0, 6-5.0, 6-9.0,  6-11.0,  6-13.0,  6-18.0,  6-19.0,  6-20.0,
    56  6-21.0  and  6-23.0  as  amended  by  chapter  682  of the laws of 1969,

        A. 6730                             9
     1  sections 6-4.1 and 6-17.0 as amended by chapter 390 of the laws of 1999,
     2  sections 6-7.0 and 6-8.0 as amended by chapter 8 of the  laws  of  2006,
     3  section  6-8.2  as added and section 6-16.0 as amended by chapter 439 of
     4  the  laws  of 1997, section 6-14.0 as amended by chapter 228 of the laws
     5  of 1986, and section 6-24.0 as added by chapter 733 of the laws of 1959,
     6  are amended to read as follows:
     7    § 6-1.0 General tax levy; town  and  county  budgets.  [The  board  of
     8  supervisors  may  prescribe  and furnish the forms on which the proposed
     9  taxes to raise county,  town  and  special  district  budgets  shall  be
    10  entered,  and  may  authorize and direct the employment of tabulating or
    11  other accounting machinery  in  ascertaining,  spreading,  entering  and
    12  extending  such taxes.] The budgets of the several towns, fire districts
    13  and local improvement districts shall be  certified  to  the  [board  of
    14  supervisors] Erie county legislature at least one week prior to the last
    15  Tuesday  of  November, in accordance with law and the provisions of this
    16  act, and upon the adoption of the county budget for the  ensuing  fiscal
    17  year, [such board] the legislature shall[, on the last Tuesday of Novem-
    18  ber,  each year,] levy and cause to be spread the taxes to be raised for
    19  such town, fire district and  local  improvement  district  budgets  and
    20  shall, at the same time, levy and cause to be spread the state and coun-
    21  ty taxes pursuant to law for the ensuing fiscal year.
    22    § 6-2.0 Fiscal year; tax lien date; delivery of rolls. The fiscal year
    23  of  the  county  shall  begin on the first day of January and end on the
    24  thirty-first day of December in each year. After the Erie county  legis-
    25  lature shall have duly completed the tax rolls of the several cities and
    26  towns  of  said  county,  the taxes and assessments thereon shall be and
    27  become liens as of the first day of January next ensuing the levy there-
    28  of and shall remain such liens until paid; and the said [board] legisla-
    29  ture shall cause the rolls of the city of Buffalo to be delivered to the
    30  [commissioner of finance] director or real  property  tax  services  and
    31  shall cause the rolls of the cities of Tonawanda, and Lackawanna and the
    32  several towns to be delivered to their respective collectors and receiv-
    33  ers  of  taxes on or as soon after the first day of January as practica-
    34  ble, but in no event later than the first day of February in each year.
    35    § 6-2.1 [Commissioner  of  finance]  Director  of  real  property  tax
    36  services  to indicate tax delinquency on tax rolls. It shall be the duty
    37  of the [commissioner of finance] director of real property tax services,
    38  prior to the delivery of the tax rolls as directed in section 6-2.0,  to
    39  indicate  which  parcels  of  real property on such rolls are tax delin-
    40  quent, by marking upon such rolls opposite the parcel of  real  property
    41  affected,  a  statement indicating that there are unpaid taxes upon such
    42  real property. The provisions of this section are for  the  benefit  and
    43  advice  of  delinquent  taxpayers,  and  failure of the [commissioner of
    44  finance] director of real property tax services to indicate such  delin-
    45  quency on such rolls shall in no manner affect the validity or enforcea-
    46  bility  of  any tax, tax sale or tax sale certificate founded upon or in
    47  any manner connected with such tax roll.
    48    § 6-3.0 Warrant to [commissioner of finance] director of real property
    49  tax services. To each roll so delivered to the [commissioner of finance]
    50  director of real property tax services a warrant under the seal  of  the
    51  county  and  signed  by  the  then chairman and clerk of the Erie county
    52  legislature shall be annexed, commanding him to collect from the several
    53  persons and on the properties named and described in the tax  rolls  the
    54  several sums mentioned in [the last column of] said rolls opposite their
    55  respective  names  or  properties, together with the fees, penalties and
    56  interest charges as herein set forth.

        A. 6730                            10
     1    § 6-4.0 [Commissioner  of  finance]  Director  of  real  property  tax
     2  services  to  advertise  collection  of  taxes.    The  [commissioner of
     3  finance] director of real property tax  services,  upon  receiving  such
     4  rolls and warrants, shall cause to be published for not exceeding twenty
     5  insertions,  in two or more [daily] newspapers published in the [city of
     6  Buffalo, each having a daily average] county of Erie, one of which shall
     7  be a newspaper with a circulation of not less  than  fifty  thousand,  a
     8  notice  that  the  tax  rolls and warrants have been received by him and
     9  that all persons [and], corporations and/or entities named  therein  are
    10  required to pay their taxes at his office on or before the fifteenth day
    11  of  February next ensuing. Such notice shall incorporate the schedule of
    12  penalties herein provided.
    13    § 6-4.1 Collection in the city of Buffalo.  (a) The taxes in the  city
    14  of  Buffalo  shall  be due and payable on or before the fifteenth day of
    15  February next ensuing the levying of such tax, and when so  paid,  shall
    16  be  received  with  no  additions  or  penalties.  If  paid  on February
    17  sixteenth and before March first, one and one-half per centum  shall  be
    18  added;  if  paid  on  March  first and before March sixteenth, three per
    19  centum shall be added; if paid  on  March  sixteenth  and  before  April
    20  first,  four  and  one-half  per centum shall be added; if paid on April
    21  first and before April sixteenth, six per centum shall be added; if paid
    22  on April sixteenth and before May first, seven and one-half  per  centum
    23  shall  be  added.  On the first day of May [and on the first day of each
    24  month thereafter] an additional one and one-half  per  centum  shall  be
    25  added  [and  collected by the commissioner of finance]; on the first day
    26  of June an additional two per centum shall be added; on the first day of
    27  July two and one-half per centum shall be added; on  the  first  day  of
    28  August  three  per  centum shall be added; on the first day of September
    29  three and one-half per centum shall be added; on the first day of  Octo-
    30  ber  four  per  centum  shall be added; and on the first day of November
    31  four and one-half per centum shall be added and such  amounts  shall  be
    32  collected  by  the director of real property tax services until the date
    33  of the sale of such unpaid taxes as in this act provided.  Whenever  the
    34  last  day  to pay such taxes without a penalty or with a stated penalty,
    35  as hereinbefore or hereinafter provided, falls  on  a  Sunday  or  legal
    36  holiday, such taxes may be paid on the next business day succeeding such
    37  Sunday or legal holiday without incurring any additional penalty.
    38    (b)  Notwithstanding  the  provisions of any other general, special or
    39  local law, rule or regulation to  the  contrary,  the  [commissioner  of
    40  finance] director of real property tax services of the county of Erie is
    41  authorized  to  accept  partial  payments  to  be applied toward current
    42  fiscal year taxes.
    43    (c) Each such partial payment shall be  allocated  and  proportionally
    44  applied against the unpaid current fiscal year taxes on the one hand and
    45  the  fees,  penalties and interest charges accrued thereon on the other,
    46  as of the date of the partial payment, in the proportions, respectively,
    47  which the unpaid taxes and the  accrued  fees,  penalties  and  interest
    48  charges  bear  to the aggregate amount of the unpaid current fiscal year
    49  taxes and the fees, penalties and interest charges accrued thereon.
    50    (d) Except in the reduction of the unpaid  amount  of  current  fiscal
    51  year  taxes  or liens, the provisions of this section and the receipt of
    52  the partial payments authorized hereunder shall not impair or  otherwise
    53  affect  the  creation  and  continuing  existence of any lien for unpaid
    54  taxes in favor of the county, the authority of the county  to  sell  tax
    55  certificates,  to issue or take a tax deed to any real property affected
    56  by a tax certificate or to prosecute an action to foreclose or otherwise

        A. 6730                            11
     1  enforce collection of any such tax sale certificate or lien  for  unpaid
     2  taxes.
     3    §  6-5.0 Warrants to town collectors. To each roll so delivered to the
     4  several town collectors and receivers of taxes, a warrant under the seal
     5  of the county and signed by the then chairman and the clerk of the  Erie
     6  county  legislature  shall  be  annexed,  commanding  such  collector or
     7  receiver of taxes, and after him the [commissioner of finance]  director
     8  of  real property tax services as herein prescribed, to collect from the
     9  several persons and on the properties named and  described  in  the  tax
    10  rolls,  the  several  sums  mentioned in [the last column of] such rolls
    11  opposite the respective names or properties,  together  with  the  fees,
    12  penalties and interest charges as herein set forth.
    13    §  6-6.0 Collectors and receivers of taxes to advertise receipt of tax
    14  rolls and warrants. Each collector or receiver of taxes, upon  receiving
    15  such  roll  and  warrant, shall forthwith cause to be published, for not
    16  exceeding five insertions in a newspaper having a general circulation in
    17  such town, a notice that the tax roll and warrant has been  received  by
    18  him,  specifying  the  date of such receipt, and that all persons [and],
    19  corporations and/or entities named therein are  required  to  pay  their
    20  taxes  at  his  office  on  or before the fifteenth day of February next
    21  ensuing, in the case of towns of the first class, and on or  before  the
    22  fifteenth  day of March next ensuing in the case of a town of the second
    23  class, and that he will attend at the places and times specified in such
    24  notice to receive such taxes  as  herein  provided.  Such  notice  shall
    25  incorporate  the  scale of penalties herein provided.  In the event that
    26  there is no newspaper having a general circulation in  such  town,  such
    27  notice  shall  be  given  by  posting copies thereon in five conspicuous
    28  places within such town,  calculated  to  give  general  notice  to  the
    29  taxpayers thereof.
    30    §  6-7.0  Collection in towns of the first class; penalties. (a) Taxes
    31  in towns of the first class as defined by law, shall be due and  payable
    32  on  or  before the fifteenth day of February next ensuing the levying of
    33  such tax, and when so paid, shall  be  received  with  no  additions  or
    34  penalties. If paid on February sixteenth and before March first, one and
    35  one-half  per  centum  shall be added; if paid on March first and before
    36  March sixteenth, three per centum shall  be  added;  if  paid  on  March
    37  sixteenth  and before April first, four and one-half per centum shall be
    38  added; if paid on April first and before April sixteenth, six per centum
    39  shall be added; if paid on April sixteenth and before May  first,  seven
    40  and  one-half  per  centum  shall  be added. Taxes paid on and after May
    41  first, whether paid to the receiver of taxes pursuant to his warrant, or
    42  any extension thereof, or to the [commissioner of finance]  director  of
    43  real  property tax services after the return of the rolls to him by such
    44  receiver of taxes, shall be paid with an addition of nine per centum  on
    45  May  first,  [ten]  nine and one-half per centum on June first, [twelve]
    46  ten per centum on July first, [thirteen] ten and one-half per centum  on
    47  August  first, [fifteen] eleven per centum on September first, [sixteen]
    48  eleven and one-half per centum on October first  and  [eighteen]  twelve
    49  per  centum  on  November first. Whenever the last day to pay such taxes
    50  without a penalty or with a stated penalty, as hereinbefore  or  herein-
    51  after  provided,  falls  on a Sunday or legal holiday, such taxes may be
    52  paid on the next business day succeeding such Sunday  or  legal  holiday
    53  without incurring any additional penalty.
    54    (b)  Notwithstanding  the  provisions of any other general, special or
    55  local law, rule or regulation to the contrary, the collector or receiver

        A. 6730                            12
     1  of taxes is authorized to accept partial payments to be  applied  toward
     2  current fiscal year taxes.
     3    (c)  Each  such  partial payment shall be allocated and proportionally
     4  applied against the unpaid current fiscal year taxes on the one hand and
     5  the fees, penalties and interest charges accrued thereon on  the  other,
     6  as of the date of the partial payment, in the proportions, respectively,
     7  which  the  unpaid  taxes  and  the accrued fees, penalties and interest
     8  charges bear to the aggregate amount of the unpaid current  fiscal  year
     9  taxes and the fees, penalties and interest charges accrued thereon.
    10    (d)  Except  in  the  reduction of the unpaid amount of current fiscal
    11  year taxes or liens, the provisions of this section and the  receipt  of
    12  the  partial payments authorized hereunder shall not impair or otherwise
    13  affect the creation and continuing existence  of  any  lien  for  unpaid
    14  taxes  in  favor  of the county, the authority of the county to sell tax
    15  certificates, to issue or take a tax deed to any real property  affected
    16  by a tax certificate or to prosecute an action to foreclose or otherwise
    17  enforce  collection  of any such tax sale certificate or lien for unpaid
    18  taxes.
    19    § 6-8.0 Collection in towns of the second class; penalties. (a)  Taxes
    20  in towns of the second class as defined by law, shall be due and payable
    21  within ten days after the receipt of the roll and warrant by the collec-
    22  tor,  and  if  paid on or before the fifteenth day of March next ensuing
    23  the levying of such tax, it shall be received together with a fee of one
    24  and one-half per centum, unless waived as herein provided. If paid on or
    25  after March sixteenth and before  May  first,  seven  and  one-half  per
    26  centum shall be added. Taxes paid on or after May first, whether paid to
    27  the  collector  pursuant to his warrant, or any extension thereof, or to
    28  the [commissioner of finance] director of  real  property  tax  services
    29  after  the  return  of the rolls to him by such collector, shall be paid
    30  with an addition of nine per centum on May first, [ten]  nine  and  one-
    31  half  per  centum  on June first, [twelve] ten per centum on July first,
    32  [thirteen] ten and one-half per centum on August first, [fifteen] eleven
    33  per centum on September first, [sixteen] eleven and one-half per  centum
    34  on  October  first  and  [eighteen] twelve per centum on November first.
    35  Whenever the last day to pay such taxes without  a  penalty  or  with  a
    36  stated  penalty,  as  hereinbefore  or  hereinafter provided, falls on a
    37  Sunday or legal holiday, such taxes may be paid on the next business day
    38  succeeding such Sunday or legal holiday without incurring any additional
    39  penalty.
    40    (b) Notwithstanding the provisions of any other  general,  special  or
    41  local law, rule or regulation to the contrary, the collector or receiver
    42  of  taxes  is authorized to accept partial payments to be applied toward
    43  current fiscal year taxes.
    44    (c) Each such partial payment shall be  allocated  and  proportionally
    45  applied against the unpaid current fiscal year taxes on the one hand and
    46  the  fees,  penalties and interest charges accrued thereon on the other,
    47  as of the date of the partial payment, in the proportions, respectively,
    48  which the unpaid taxes and the  accrued  fees,  penalties  and  interest
    49  charges  bear  to the aggregate amount of the unpaid current fiscal year
    50  taxes and the fees, penalties and interest charges accrued thereon.
    51    (d) Except in the reduction of the unpaid  amount  of  current  fiscal
    52  year  taxes  or liens, the provisions of this section and the receipt of
    53  the partial payments authorized hereunder shall not impair or  otherwise
    54  affect  the  creation  and  continuing  existence of any lien for unpaid
    55  taxes in favor of the county, the authority of the county  to  sell  tax
    56  certificates,  to issue or take a tax deed to any real property affected

        A. 6730                            13
     1  by a tax certificate or to prosecute an action to foreclose or otherwise
     2  enforce collection of any such tax sale certificate or lien  for  unpaid
     3  taxes.
     4    §  6-8.2 Collection of delinquent village taxes by the county [commis-
     5  sioner of finance] director of real property tax  services.    Upon  the
     6  request  by  resolution  of the board of trustees of any village in Erie
     7  county, the Erie county legislature shall provide for the collection  of
     8  delinquent  village  taxes that are levied by such village subsequent to
     9  the adoption of such resolution.
    10    If action to enforce collection is to be initiated  pursuant  to  this
    11  section,  the  account and certificate described in subdivision three of
    12  section fourteen hundred thirty-six of the real property tax  law  shall
    13  be  transmitted  to  the  [county  treasurer]  director of real property
    14  services by the board of trustees within fifteen days after the tax roll
    15  and warrant has been returned by the village treasurer to the  board  of
    16  trustees. Upon delivery to the [county treasurer] director of real prop-
    17  erty  services of the account and certificate of unpaid village taxes, a
    18  penalty of seven and one-half per centum shall be added to  each  amount
    19  currently  due and owing. The amount of penalty and interest accumulated
    20  on any delinquent account at the time such account is transmitted to the
    21  [county treasurer] director of real property services shall be  included
    22  in  and  be  deemed part of the amount of the unpaid tax for purposes of
    23  payments to the village from the county [treasurer] and for purposes  of
    24  computing  the  additional  percentage  levied by the county legislative
    25  body.
    26    From the time of the return of the certified account of unpaid village
    27  taxes described in this section, until a time two  weeks  prior  to  the
    28  last  day that is provided by law for the levy of town and county taxes,
    29  the Erie county [commissioner of finance] director of real property  tax
    30  services  shall  receive  the  amount of taxes entered on said certified
    31  account of unpaid village taxes, with interest added thereto as provided
    32  by section 6-8.1 of this act, from any person  whose  real  property  is
    33  included  in  such  account.   The Erie county [commissioner of finance]
    34  director of real property tax services shall pay  over  to  the  village
    35  treasurer  not  later  than  the  fifteenth day of each month all monies
    36  realized during the previous calendar month from the collection of  such
    37  unpaid  taxes,  including interest except that he shall retain the seven
    38  and one-half per centum penalty imposed pursuant to this act,  and  such
    39  amount shall be paid over to the county of Erie.
    40    The  [commissioner  of finance] director of real property tax services
    41  shall, within one year following the receipt of the account and  certif-
    42  ication  of  delinquent village taxes, pay to the village treasurer, the
    43  amount of returned village taxes remaining  unpaid,  including  interest
    44  accumulated  to  the  time  of such payment pursuant to section 6-8.1 of
    45  this act, to the  village  treasurer  by  the  county  [commissioner  of
    46  finance]  director  of  real  property  tax  services,  except that said
    47  [commissioner] director shall retain the seven and one-half  per  centum
    48  penalty imposed pursuant to this act.
    49    Within  two  weeks prior to the levy of the town and county taxes, the
    50  account and certification of delinquent taxes remaining unpaid shall  be
    51  transmitted  by  the  [county  treasurer]  director of real property tax
    52  services to the county legislature, which shall cause the amount of such
    53  unpaid taxes, together with ten and one-half per centum of the amount of
    54  principal and interest, to be relevied upon the real property upon which
    55  the same were originally imposed by the  village.  The  amount  relevied
    56  pursuant to this section shall include village taxes payable in install-

        A. 6730                            14
     1  ments  which  shall  have  remained unpaid after the date upon which the
     2  last installment was due. After relevy on the town and county tax  roll,
     3  all  such  relevied  amounts  shall  become  part of the total tax to be
     4  collected.  Such  relevied  amounts shall be considered due and owing to
     5  the county [commissioner of  finance]  director  of  real  property  tax
     6  services  to  reimburse  the county for the amounts advanced pursuant to
     7  this section.
     8    The same proceedings in all respects shall be had for  the  collection
     9  of the amount so directed to be raised by the Erie county legislature as
    10  are provided by law in relation to the collection of county taxes.
    11    §  6-9.0  Payment  of  tax  moneys  to supervisor and [commissioner of
    12  finance] director of real property tax services. From the tax moneys  so
    13  collected,  the  several  collectors  and  receivers of taxes shall pay,
    14  first, to the supervisor of the town such sum as shall have been  levied
    15  for  all  town,  highway,  bridge,  fire district, special district, and
    16  other miscellaneous town  purposes;  second,  to  the  [commissioner  of
    17  finance]  director of real property tax services of the county the resi-
    18  due of the tax moneys so collected.  Collectors and receivers  of  taxes
    19  shall deposit moneys received by them and shall disburse the same at the
    20  time and in the manner provided by law.
    21    §  6-11.0  Bonds  of collectors and receivers of taxes. Each collector
    22  before receiving his roll and warrant shall execute to the supervisor of
    23  such town a bond, with no less than  two  sufficient  sureties,  in  the
    24  penal sum of double the amount to be collected pursuant to such warrant;
    25  or  in  case of a bond issued by a surety company duly licensed to issue
    26  bonds in and by the state of New York, in a sum to be determined annual-
    27  ly by a majority vote of such town board or common  council.  Such  bond
    28  shall  be  subject  to  the  approval of the supervisor of such town and
    29  shall by him be filed and recorded in the county  clerk's  office.  Upon
    30  certification by the [commissioner of finance] director of real property
    31  tax  services  that  such collector has duly and fully accounted to such
    32  [commissioner of finance] director of real property  tax  services  upon
    33  return  of the roll, such supervisor shall forthwith file a satisfaction
    34  of such bond in such county clerk's office, and such bond shall thereup-
    35  on by said county clerk be marked satisfied. Where  receivers  of  taxes
    36  have  filed  official  undertaking  pursuant  to law, indemnifying their
    37  respective  towns,  no  additional  bond  as  herein  provided  need  be
    38  furnished to the supervisor of such town.
    39    § 6-13.0 Return by collectors and receivers of taxes. On the first day
    40  of  March  next  succeeding the delivery of the tax rolls to the several
    41  collectors and receivers of taxes, or within five days thereafter,  each
    42  collector and receiver of taxes shall make a return to the [commissioner
    43  of  finance]  director  of  real  property tax services of the amount of
    44  taxes by him collected, and pay over all moneys due  said  [commissioner
    45  of  finance] director of real property tax services and on the first day
    46  of April following, or within five days thereafter, shall  make  a  like
    47  return  and  payment;  and  on  the first day of May next succeeding, or
    48  within five days thereafter, shall return the tax roll and make a  full,
    49  complete  and  final  accounting  under  oath  of  all  taxes  by him so
    50  collected together with a full and correct statement of all unpaid taxes
    51  contained in said roll.
    52    § 6-14.0 [Commissioner of  finance]  Director  of  real  property  tax
    53  services shall extend time for collection. The [commissioner of finance]
    54  director  of real property tax services, upon the written application of
    55  the supervisor of any town, or the common council of the cities of Tona-
    56  wanda or Lackawanna, shall extend  the  time  for  collection  of  taxes

        A. 6730                            15
     1  remaining unpaid in any such town or city to June thirtieth in any year;
     2  provided, however, that the collector, receiver of taxes or treasurer of
     3  any  such  town  or  city  shall  fully  account to the [commissioner of
     4  finance]  director of real property tax services as herein provided, and
     5  shall further account on or before the fifth day of  each  month  during
     6  the term of such extension.
     7    §  6-16.0  Disposition  of  fees,  penalties  and interest. All moneys
     8  representing fees, penalties and interest collected as a part of any tax
     9  pursuant to the provisions of this act, except a  school  district  tax,
    10  shall be accounted for and disposed of as follows:
    11    (a) In all cases where the taxes are being collected by a collector or
    12  receiver of taxes or a village clerk or treasurer under his warrant, the
    13  first seven and one-half per centum penalty chargeable and collected for
    14  delayed payment of such tax shall be considered as a fee for collection,
    15  and  such fee of seven and one-half per centum shall be retained by such
    16  collector or receiver of taxes and shall be by him disposed of according
    17  to law. In all cases where, pursuant to this act, more  than  seven  and
    18  one-half  per centum penalty is chargeable and collected by such collec-
    19  tors and receivers of taxes,  such  penalty  charged  and  collected  in
    20  excess  of  such  seven  and  one-half per centum shall be considered as
    21  interest on such taxes and when so collected shall be accounted for  and
    22  paid over to the [commissioner of finance] director of real property tax
    23  services.
    24    (b)  After  return  of  the tax rolls to the [commissioner of finance]
    25  director of real property tax services such  [commissioner  of  finance]
    26  director  of  real  property tax services shall collect the unpaid taxes
    27  therein contained, together with the seven and one-half per centum  fees
    28  for  collection  and  the interest and penalties prescribed in this act.
    29  Such fees, penalties and interest collected and received by the [commis-
    30  sioner of finance] director of real property tax services on  any  taxes
    31  due  the  county shall be received by him on behalf of the county and he
    32  shall account therefor in accordance with law.
    33    § 6-17.0 Proceedings by [commissioner of  finance]  director  of  real
    34  property tax services on returns.
    35    (a)  It shall be the duty of the [commissioner of finance] director of
    36  real property tax services to collect and receive  all  taxes  remaining
    37  unpaid,  including  the taxes returned to him pursuant to the provisions
    38  of article five of this act, together with the penalties on  all  unpaid
    39  taxes as in this act prescribed.
    40    (b)  Notwithstanding  the  provisions of any other general, special or
    41  local law, rule or regulation to the contrary, following the  return  of
    42  the  tax  rolls  the [commissioner of finance] director of real property
    43  tax services of the county of  Erie  is  authorized  to  accept  partial
    44  payments to be applied toward current fiscal year taxes.
    45    (c)  Each  such  partial payment shall be allocated and proportionally
    46  applied against the unpaid current fiscal year taxes on the one hand and
    47  the fees, penalties and interest charges accrued thereon on  the  other,
    48  as of the date of the partial payment, in the proportions, respectively,
    49  which  the  unpaid  taxes  and  the accrued fees, penalties and interest
    50  charges bear to the aggregate amount of the unpaid current  fiscal  year
    51  taxes and the fees, penalties and interest charges accrued thereon.
    52    (d)  Except  in  the  reduction of the unpaid amount of current fiscal
    53  year taxes or liens, the provisions of this section and the  receipt  of
    54  the  partial payments authorized hereunder shall not impair or otherwise
    55  affect the creation and continuing existence  of  any  lien  for  unpaid
    56  taxes  in  favor  of the county, the authority of the county to sell tax

        A. 6730                            16
     1  certificates, to issue or take a tax deed to any real property  affected
     2  by a tax certificate or to prosecute an action to foreclose or otherwise
     3  enforce  collection  of any such tax sale certificate or lien for unpaid
     4  taxes.
     5    §  6-18.0  Warrant  to  sheriff  to collect by levy and sale. Upon the
     6  refusal, failure or neglect of any person or corporation  named  in  the
     7  county  or  school  district  tax  rolls to pay the amount of his or its
     8  respective taxes on or before the first day of  September  next  ensuing
     9  the  levy  of  such  tax, the [commissioner of finance] director of real
    10  property tax services may issue  a  warrant  under  his  hand  and  seal
    11  directed  to  the  sheriff  of  the county commanding him to collect the
    12  amount of such taxes remaining unpaid, together with the interest,  fees
    13  and  penalties on the same, at the rates hereinbefore provided, by levy,
    14  distress and sale of the goods and chattels of  the  persons  or  corpo-
    15  rations so in default as described in said tax rolls, or from and out of
    16  any goods and chattels owned by him or it, wheresoever the same shall or
    17  may  be  found  within the county of Erie; and no claim of title made by
    18  any other person to such  goods  and  chattels  shall  be  available  to
    19  prevent  the  sale  thereof.  Warrants  issued  to the sheriff as herein
    20  provided shall be returned within thirty days from the date thereof  and
    21  no  later  than the time fixed by this act for the sale of real property
    22  for uncollected taxes.
    23    § 6-19.0 Sale by sheriff  and  disposition  of  proceeds.  All  moneys
    24  collected  by  the sheriff under his warrant as provided in this section
    25  shall be paid over to the [commissioner of  finance]  director  of  real
    26  property  tax  services  upon  the  return of such warrant. Said sheriff
    27  shall give public notice of the time and place of sale and of the  prop-
    28  erty to be sold at least six days prior to the sale, by advertisement to
    29  be  posted  in at least three public places in the city, town or village
    30  where such sale shall be made, and all such sales  shall  be  by  public
    31  auction.  If the property distrained shall sell for more than the amount
    32  of the taxes, fees and penalties thereon and the fees and costs of  such
    33  sale,  the surplus shall be returned to the person or corporation to pay
    34  whose taxes said property was distrained and sold. If any  other  person
    35  shall  claim  such surplus, and such claim be admitted in writing by the
    36  person or corporation for the  payment  of  whose  taxes  the  same  was
    37  distrained  and sold, the surplus shall be paid to such claimant; but if
    38  such claim be contested by any person, the surplus shall be paid to  the
    39  [commissioner of finance] director of real property tax services pending
    40  determination by due course of law of the rights of the claimants there-
    41  to.
    42    §  6-20.0  Payment  of  state  tax.  It  shall  not be the duty of the
    43  [commissioner of finance] director of  real  property  tax  services  to
    44  transmit  to the state department of taxation and finance any account of
    45  unpaid taxes assessed upon corporations or upon lands in the county,  or
    46  any  collector's  or receiver's affidavit in relation thereto; nor shall
    47  the department of taxation and finance credit the said [commissioner  of
    48  finance] director of real property tax services with any unpaid taxes on
    49  lands  or  upon  corporations,  but  the  whole  amount of any state tax
    50  imposed upon property in the county shall be paid by  the  [commissioner
    51  of  finance] director of real property tax services to the department of
    52  taxation and finance on or before the fifteenth day of  May  next  after
    53  the same shall have been assessed upon the real property of said county,
    54  retaining  for  the county the compensation for receiving and disbursing
    55  now allowed by law, together with all interest accrued  on  said  moneys
    56  prior to its payment to the department of taxation and finance. If there

        A. 6730                            17
     1  is  not  sufficient  funds then in the county treasury, available to pay
     2  such state tax, the [commissioner of finance] director of real  property
     3  tax  services shall certify such fact to the Erie county legislature who
     4  shall provide for the payment of same.
     5    §  6-21.0  Omitted  taxes;  erroneous  descriptions.  The several town
     6  collectors and receivers of taxes upon  returning  their  rolls  to  the
     7  [commissioner  of  finance]  director  of  real property tax services as
     8  herein provided, shall deliver to him a statement of all  lands  omitted
     9  from  the  assessment  rolls  or  imperfectly described and of all taxes
    10  erroneously assessed, together with such information in relation thereto
    11  as they upon diligent inquiry  shall  have  been  able  to  obtain.  The
    12  [commissioner  of  finance] director of real property tax services shall
    13  examine such statements of tax arrearages and shall reject all taxes  on
    14  lands  that  shall  be  so imperfectly described, and all taxes so erro-
    15  neously assessed, in form or  substance,  that  the  collection  thereof
    16  cannot be enforced, and shall on or before the first Tuesday of November
    17  in each year deliver a transcript thereof to the Erie county legislature
    18  and  to  the  boards  of  assessors  of  the  respective towns or cities
    19  affected. The board of assessors of the town or city  affected  by  such
    20  rejection  shall cause a correct description of such lands to be entered
    21  in the next ensuing assessment roll  and  the  Erie  county  legislature
    22  shall  relevy against the said lands under the perfected description the
    23  said tax theretofore rejected, together with the  tax  for  the  ensuing
    24  year,  marking  the  relevied tax as a reassessment; and the said tax so
    25  relevied shall be considered and enforced as a tax of the year in  which
    26  such  relevy  shall  be  made.  In the event that the title to any lands
    27  shall have been transferred to a bona fide purchaser for value prior  to
    28  such  relevy,  the rejected tax on such lands shall not be relevied, but
    29  the amount thereof shall be cancelled and charged back as  in  this  act
    30  provided.
    31    §  6-23.0  Collection  of  taxes on part of property. The grantee of a
    32  part of any lot, piece or parcel of land charged with taxes may pay  the
    33  taxes upon such part provided that he furnish a particular specification
    34  and  description  of such part and if the part on which the tax shall be
    35  so paid shall be an undivided share, the person paying  the  same  shall
    36  state the name of the owner of such share. Collection of taxes upon such
    37  part shall be made pursuant to the following:
    38    (a) Where the tax is to be paid to the collector or receiver of taxes,
    39  the person paying such tax on such part shall procure from the assessors
    40  of the town in which such real property is situated a certificate, which
    41  certificate  shall  show the name and address of the owner of such part,
    42  the name and address of  the  owner  of  the  remaining  part,  a  brief
    43  description  of each part sufficient to identify the same and a division
    44  of the assessment for all general and local purposes against the  entire
    45  lot, piece or parcel of land to be divided in such a manner as to create
    46  two  or  more  separate  assessments  against the parts so divided. Upon
    47  presentation of such certificate to the collector or receiver of  taxes,
    48  such  collector  or receiver of taxes shall thereupon receive and accept
    49  the taxes upon such part or parts in conformity with  such  certificate.
    50  Such  collector  or receiver of taxes shall thereupon enter upon the tax
    51  rolls the names and addresses of the owners of the respective parts, the
    52  respective assessments and the respective taxes, together with his nota-
    53  tion of the payment that he has received; and such collector or receiver
    54  of taxes shall be credited upon  his  return  to  the  [commissioner  of
    55  finance]  director  of  real  property  tax services with the amounts so
    56  paid.

        A. 6730                            18
     1    (b) Where such tax upon a part of any lot, piece  or  parcel  of  land
     2  situated  within the county outside of the city of Buffalo is payable to
     3  the [commissioner of finance] director of real property tax services, he
     4  shall receive the same pursuant to the provisions of subdivision (a)  of
     5  this  section;  if  such lot, piece or parcel of land is situated within
     6  the city of Buffalo, he shall receive such tax in  accordance  with  any
     7  division  thereof made by the board of assessors of the city of Buffalo;
     8  provided, however, that this provision shall not apply in the event that
     9  the lot, piece or parcel of land shall have been included in and sold at
    10  the annual tax sale.
    11    (c) Where the taxes on a part of any lot,  piece  or  parcel  of  land
    12  shall have been paid prior to the date of the annual tax sale, such part
    13  shall be excepted and withheld from any such annual tax sale.
    14    § 6-24.0 Collection of taxes in quarterly or semi-annual installments.
    15  1. Notwithstanding the provisions of any other general, special or local
    16  law,  the [board of supervisors] legislature, by resolution duly adopted
    17  in any year prior to the time of its annual tax levy therein by  a  two-
    18  thirds  vote  of  all  the  members of such board or body, may determine
    19  that, until such action be rescinded, any taxes thereafter levied by  it
    20  upon  real property situate within such county, may be paid in quarterly
    21  installments, or in semi-annual installments, each of which installments
    22  except the last shall be equal, on or before such days within the fiscal
    23  year for which such taxes are to be levied, as may be prescribed by such
    24  resolution.
    25    2. Such resolution  may  provide  different  installment  periods  for
    26  differing  classifications of taxes and assessments. Any such resolution
    27  shall state the number of installment payments, either two or four,  and
    28  the  respective  dates  upon  which  the taxes are to become payable. No
    29  installment may be paid unless all prior installments  shall  have  been
    30  paid or shall be paid at the same time.
    31    3.  The  warrants  issued  for  the collection of any such taxes shall
    32  likewise contain appropriate directions for their collection and payment
    33  and the return of unpaid taxes and assessments in  accordance  with  the
    34  law  appertaining  thereto  as  modified  by and in accordance with such
    35  resolution; and the collection of such taxes and assessments shall ther-
    36  eafter proceed in such manner.
    37    4. If such board or body is required  to  include  in  such  levy  the
    38  amount certified to it by the appropriate officer or officers of another
    39  municipal  corporation,  then in such a case the resolution specified in
    40  subdivision one must be adopted not only by the board levying such taxes
    41  but also by the legislative body of such  other  municipal  corporation,
    42  and  both  such  resolutions must conform as to the manner and procedure
    43  for collecting such taxes in installments.
    44    5. If by virtue of action taken for the collection of  taxes  pursuant
    45  to  this  section, the return of unpaid taxes be not made in time suffi-
    46  cient to permit of the sale of the real estate therefor at the time when
    47  such sale would otherwise be held as  required  by  law,  the  time  for
    48  advertising  and  holding  such  sale  and  for  doing  any other act in
    49  connection therewith shall be postponed until the corresponding time one
    50  year later, when such sale shall then be held.
    51    6. If any installment of taxes shall be paid when due or  within  five
    52  days thereafter, no interest or penalty shall be charged thereon; if not
    53  so paid, interest shall be added at the rate of six per centum per annum
    54  to  be  calculated from the date first payable to and including the last
    55  day of the month following the date of payment, or to the date specified
    56  for the payment of the last installment of  taxes,  whichever  shall  be

        A. 6730                            19
     1  earlier; provided that any taxes or the balance thereof remaining unpaid
     2  on  the date specified for the payment of the last installment of taxes,
     3  shall be subject to interest and penalties on the entire  amount  unpaid
     4  from the time they would attach and at the rate as otherwise provided by
     5  law.  Discounts, if any, may be allowed on taxes and assessments paid in
     6  full within the time and at the rate provided by  the  law  appertaining
     7  thereto in any case.
     8    §  6. Sections 7-1.0, 7-2.0, 7-3.0, 7-4.0, 7-5.0, 7-7.0, 7-8.0, 7-9.0,
     9  7-11.0, 7-12.0, 7-13.0, 7-14.0, 7-14.1, 7-15.0,  7-16.0  and  7-17.0  of
    10  chapter  812  of the laws of 1942, constituting the Erie county tax act,
    11  sections 7-1.0, 7-2.0, 7-3.0, 7-4.0, 7-5.0, 7-7.0, 7-8.0, 7-9.0, 7-11.0,
    12  7-12.0, 7-14.0, 7-14.1, 7-16.0 and 7-17.0 as amended and section  7-15.0
    13  as  renumbered by chapter 682 of the laws of 1969, and section 7-13.0 as
    14  amended by chapter 390 of the laws of  1999,  are  amended  to  read  as
    15  follows:
    16    § 7-1.0 Sale of tax delinquent lands. Whenever any tax charged on real
    17  estate  and  not  rejected or cancelled as herein provided, shall remain
    18  unpaid on the first day of November next ensuing the date of the levy of
    19  the county taxes, the [commissioner of finance] director of real proper-
    20  ty tax services shall proceed to advertise  and  sell  tax  certificates
    21  upon  such  real estate for the payment of such tax, fees, penalties and
    22  interest, and the expense on such sale. The expense of publishing and of
    23  conducting the sale shall, except as herein provided, be a charge on the
    24  land affected and shall be added to the tax, fees, penalties and  inter-
    25  est.
    26    §  7-2.0 Notice of tax sale. The [commissioner of finance] director of
    27  real property tax services shall immediately  after  the  first  day  of
    28  November in each year cause to be published twice in each week for three
    29  successive weeks in two [daily] newspapers of the county of Erie printed
    30  in the English language [and each having a daily], one of which shall be
    31  a newspaper with a circulation of [over] not less than fifty thousand, a
    32  notice  to  the public and all persons interested, stating that on a day
    33  subsequent to the expiration of the said three  weeks,  and  during  the
    34  succeeding  days, which dates shall be specified in such notice, he will
    35  sell tax certificates upon the real estate for which  taxes  are  unpaid
    36  for  the  current  year at his office in the city of Buffalo, to satisfy
    37  the taxes, fees, penalties, interest and charges which may be due there-
    38  on at the time of such  sale,  and  that  the  tax  rolls  containing  a
    39  description  of  all  parcels so to be sold, together with the amount of
    40  taxes charged thereon, the name of the owner thereof if  known,  and  if
    41  unknown,  so marked "unknown", will be open for inspection to any person
    42  applying therefor to the [commissioner  of  finance]  director  of  real
    43  property  tax services.  Within three days after the last publication of
    44  such notice, due proof of the publication  thereof  shall  be  made  and
    45  filed  by  the  newspapers publishing the same in the office of the said
    46  [commissioner of finance] director of real property  tax  services,  who
    47  shall cause the same to be properly filed, indexed and numbered.
    48    §  7-3.0  Rules of tax sale. The [commissioner of finance] director of
    49  real property tax services may  prescribe  reasonable  rules  and  regu-
    50  lations  to  expedite and govern the conduct of such sale and such rules
    51  and regulations shall be set forth in said notice of sale and  shall  be
    52  binding upon all persons attending such sale.
    53    § 7-4.0 Date of completion of sale; validity. Such sale shall commence
    54  and  be  completed previous to the thirtieth day of November in the year
    55  in which said notice is published, unless adjournments or recesses for a
    56  total period of not more than ten days thereafter shall be taken by said

        A. 6730                            20
     1  [commissioner of finance] director of real  property  tax  services.  No
     2  error  or  imperfection  in any notice or statement so made or published
     3  shall render any such sale void or shall in any manner affect the valid-
     4  ity  thereof;  except  that  as  to any particular parcel of property in
     5  respect to which a material error occurred or imperfection existed,  the
     6  sale  of  such  particular  parcel may be set aside upon the suit of the
     7  owner thereof, brought within three months after the conclusion of  such
     8  sale.
     9    §  7-5.0  Conduct  of  tax  sale. On the day of sale specified in such
    10  notice, the [commissioner of finance]  director  of  real  property  tax
    11  services  shall  commence the sale of such tax certificates and he shall
    12  continue the same from day to day, and each  tax  certificate  shall  be
    13  sold  for a sum sufficient to pay all the taxes, fees, penalties, inter-
    14  est and charges which may be due at the time of such sale.
    15    § 7-7.0  Certificates  of  sale  to  county;  rights  thereunder.  The
    16  [commissioner  of  finance]  director  of real property tax services may
    17  make certificates of sale of all tax certificates so bid in by  or  sold
    18  to  the  county,  describing  the  lands affected; and such certificates
    19  shall be subject to the same right of redemption as those  purchased  by
    20  individuals.  If the amount of taxes on the land so affected by the sale
    21  of a tax certificate shall not be paid, the [commissioner of  finance's]
    22  director of real property tax services' deed thereof shall have the same
    23  effect  and become absolute in the same manner on the performance of all
    24  conditions as in the case of sales and conveyances to individuals.
    25    § 7-8.0 Assignment of county certificates of sale.  The  [commissioner
    26  of finance] director of real property tax services shall sell and assign
    27  any  tax  certificate bid in by or sold to the county at any time before
    28  the redemption of such land when so directed by resolution of  the  Erie
    29  county  legislature, upon payment of the amount fixed by such resolution
    30  as reimbursement to the county, the purchaser  or  assignee  thereof  to
    31  have  all  the  rights  and  assume  all the liabilities of the original
    32  purchaser.
    33    § 7-9.0 Presumption of non-payment; validation. No tax,  tax  sale  or
    34  tax  sale  certificate  shall be invalid or unenforceable because of the
    35  failure of the collector or receiver of taxes to verify  the  return  of
    36  his  tax roll; the certification by the [commissioner of finance] direc-
    37  tor of real property tax services that any tax in the tax  roll  of  any
    38  tax  district  on file in his office remains unpaid shall be presumptive
    39  evidence of the fact of such non-payment and after  the  lapse  of  five
    40  years  from  the date at which the real property affected by such unpaid
    41  tax has been sold, such presumption shall be conclusive  and  absolutely
    42  binding upon all persons having any interest in such real property.  All
    43  taxes and assessments heretofore spread upon the assessment rolls of the
    44  various  cities  and  of  the various towns in the county, other than on
    45  property illegally assessed  or  described,  are  hereby  validated  and
    46  rendered  legal  and  binding  upon  the  persons taxed and the property
    47  assessed, notwithstanding any irregularity, omission or error in any  of
    48  the  proceedings  relating  to  the  same  or in the making, levying and
    49  assessment of the same. All proceedings for the collection of such taxes
    50  are hereby declared valid and effectual notwithstanding any  irregulari-
    51  ty,  omission  or error in any such proceedings; provided, however, that
    52  nothing in this act contained shall be held to revive  or  validate  any
    53  claim  or  demand, the enforcement of which otherwise is barred by lapse
    54  of time.
    55    § 7-11.0 Certificates of sale; payment  and  assignment  thereof.  The
    56  purchasers  at  such  tax  sale shall pay the amount of their respective

        A. 6730                            21
     1  bids to the [commissioner of finance]  director  of  real  property  tax
     2  services within ten days after the sale, and upon such payment, the said
     3  [commissioner  of  finance] director of real property tax services shall
     4  execute  and deliver to the purchaser of any such tax lien a certificate
     5  in writing, describing the real estate affected and the sum paid  there-
     6  for.  The  [commissioner  of  finance]  director  of  real  property tax
     7  services shall keep a record thereof in a book to be known as  the  sale
     8  book  of unpaid taxes for the year in which the sale is held. No assign-
     9  ment of such a certificate shall be valid or effective for  any  purpose
    10  until  the  same  shall  have  been  presented  to  the [commissioner of
    11  finance] director of real property tax services and a memorandum made by
    12  him of such assignment in the sale book containing  the  record  of  the
    13  certificate  so  assigned,  opposite said record. Every such certificate
    14  shall be presumptive evidence that the sale and  all  proceedings  prior
    15  thereto  including the assessment of the land were regular and according
    16  to the provisions of this act and of all the laws relating thereto.
    17    § 7-12.0 Failure of purchaser to pay for tax sales. If  any  purchaser
    18  at  any  sale  of tax certificates for unpaid taxes made pursuant to the
    19  provisions of this act shall neglect or refuse to pay the amount of  his
    20  purchase  or purchases within the time mentioned in section 7-11.0 here-
    21  of, the [commissioner of finance] director of real property tax services
    22  may state an account against such purchaser and deliver it to the county
    23  attorney who shall be entitled to recover the same with costs from  such
    24  purchaser  by  an action in the name of the county, and for that purpose
    25  he shall forthwith cause a suit to be  instituted  therefor.  Where  any
    26  purchaser at such sale shall not have paid the amount of his purchase or
    27  purchases  within ten days after the date of sale, or the same shall not
    28  have been collected from him, it shall be lawful for  the  [commissioner
    29  of  finance]  director of real property tax services to forthwith cancel
    30  such sale and thereupon all the rights of the said  purchaser  shall  be
    31  extinguished  and  the  tax  certificate  or certificates so sold to him
    32  shall then belong to the county as provided in  section  7-6.0  of  this
    33  act.  No certificate shall be delivered by the [commissioner of finance]
    34  director of real property tax services to any  purchaser  at  such  sale
    35  until  after  the  said purchaser shall have paid the full amount of all
    36  his purchases and ten cents for each of  said  certificates,  which  sum
    37  shall be added to and form part of the consideration of such purchase.
    38    §  7-13.0  Redemption within two years.  (a) The owner or occupant of,
    39  or any person interested in, any real estate sold for taxes to any indi-
    40  vidual purchaser as aforesaid, may redeem the same at  any  time  within
    41  two years after the last day of such sale by paying to the [county trea-
    42  surer]  director  of  real  property  tax  services  for the use of such
    43  purchaser, his heirs or assigns, the sum mentioned  in  his  certificate
    44  and  interest  thereon  at  the  rate of one and one-half per centum per
    45  calendar month or part thereof, to be calculated from the first  day  of
    46  December  of  the year of the sale for which such certificate was given,
    47  together with the expenses accrued at the time of  such  redemption  for
    48  serving notices of redemption; and if purchased by or sold to the county
    49  as herein provided, the said redemption may be accomplished by paying to
    50  the  [county  treasurer] director of real property tax services the same
    51  amount with the same interest and accrued expenses,  if  any,  as  if  a
    52  certificate for such sale had been issued to an individual.
    53    (b)  Notwithstanding  the  provisions of any other general, special or
    54  local law, rule or regulation to  the  contrary,  the  [commissioner  of
    55  finance] director of real property tax services of the county of Erie is
    56  authorized  to  accept partial payments to be applied toward the redemp-

        A. 6730                            22
     1  tion of any real estate affected by a tax certificate held and owned  by
     2  the county.
     3    (c)  Each  such  partial payment shall be allocated and proportionally
     4  applied against the unpaid amount of the  tax  certificate  on  the  one
     5  hand,  and  the  fees, penalties and interest charges accrued thereon on
     6  the other, as of the date of the partial payment,  in  the  proportions,
     7  respectively,  which  the  unpaid  tax certificate and the accrued fees,
     8  penalties and interest charges bear  to  the  aggregate  amount  of  the
     9  unpaid  tax  certificate  and  the  fees, penalties and interest charges
    10  accrued thereon.
    11    (d) Except in the reduction of the  unpaid  amount  of  any  tax  sale
    12  certificate  or  lien, the provisions of this section and the receipt of
    13  the partial payments authorized hereunder shall not impair or  otherwise
    14  affect  the  creation  and  continuing  existence of any lien for unpaid
    15  taxes in favor of the county, the right of the county to issue or take a
    16  tax deed to any real property affected by such a tax certificate or  the
    17  authority of the county to prosecute an action to foreclose or otherwise
    18  enforce  collection  of any such tax sale certificate or lien for unpaid
    19  taxes.
    20    § 7-14.0 Payment by [commissioner of finance] director of real proper-
    21  ty tax services upon redemption. The [commissioner of finance]  director
    22  of real property tax services upon receipt of any moneys for the redemp-
    23  tion of a tax sale certificate not owned by the county, shall notify the
    24  owner  of such redemption, and upon due proof of ownership and surrender
    25  of such certificate, such owner shall be entitled to  receive  from  the
    26  [commissioner  of  finance]  director  of real property tax services the
    27  amount so paid for the redemption thereof without any  interest  thereon
    28  for  the  period of time between the date of redemption and repayment to
    29  the certificate holder.
    30    § 7-14.1 Notice of tax delinquency to owner. It shall be the  duty  of
    31  the  [commissioner of finance] director of real property tax services to
    32  mail a notice of tax delinquency at least once in each of the five years
    33  following the date of the tax sale to the name and address of each owner
    34  of tax-delinquent real property as such name and address appear  on  the
    35  latest  tax  rolls  in  his  hands.    Such notice shall contain a brief
    36  description of such tax-delinquent real property and the date  when  and
    37  the amount for which such real property was sold at the tax sale for the
    38  year  of  delinquency;  but the provisions of this section being for the
    39  benefit of such taxpayers, failure to mail any such statement and  fail-
    40  ure  by the taxpayer to receive the same shall not in any manner whatso-
    41  ever affect the validity or enforceability of any tax  sale  certificate
    42  in the hands of any holder thereof.
    43    §  7-15.0  Refund  for  unenforceable certificate of sale; limitation.
    44  Whenever the holder of a tax sale certificate, other  than  the  county,
    45  has  been unable to enforce the lien of such tax sale certificate or has
    46  been unable to recover or  to  retain  possession  of  any  real  estate
    47  affected by the lien of such tax sale certificate by reason of illegali-
    48  ty in the assessment of such real estate or in the levying of the tax or
    49  in  the proceedings for the collection of such tax, the [board of super-
    50  visors] legislature, provided that not more than six years have  elapsed
    51  since  the  date  on  which  such tax sale certificate was issued, shall
    52  refund to such holder the face amount of such certificate together  with
    53  interest  thereon  at  the rate of two per centum per annum. As to a tax
    54  sale certificate held by a person other than the county which  has  been
    55  outstanding  and  unpaid  for a period of five years or more at the time
    56  this act takes effect, the claim of the holder of such certificate for a

        A. 6730                            23
     1  refund hereunder shall be presented to the [board of supervisors] legis-
     2  lature within one year from the date this act takes effect.
     3    §  7-16.0 Payment of certificates fifteen years old; limitation. When-
     4  ever any tax sale certificate  has  been  outstanding,  unsatisfied  and
     5  unpaid for a period of fifteen years from the date on which such certif-
     6  icate was issued, and provided that no proceeding shall have been there-
     7  tofore commenced for the foreclosure of such certificate or the acquisi-
     8  tion of title to or possession of the real estate affected thereby, such
     9  certificate  may  be  paid  and  satisfied  and the real estate affected
    10  thereby may be  redeemed  upon  the  payment  to  the  [commissioner  of
    11  finance] director of real property tax services, on behalf of the holder
    12  of  such certificate including the county of Erie, of the face amount of
    13  such certificate without interest, fees, penalties, or any other charges
    14  thereon; and such payment and  redemption  shall  be  as  effectual  and
    15  conclusive  as  though  made  on or before the date of expiration of the
    16  original period of redemption in this act provided. As  to  a  tax  sale
    17  certificate  which  has  been  outstanding, unsatisfied and unpaid for a
    18  period of fourteen years or more at the time this act takes effect,  the
    19  right  of the holder of such a certificate, including the county of Erie
    20  to demand, receive or collect such interest,  fees,  penalties,  or  any
    21  other  charges  thereon  shall be barred upon the expiration of one year
    22  from the date this act takes effect.
    23    § 7-17.0 Certificates deemed satisfied after twenty-five years;  limi-
    24  tation.   Whenever any tax sale certificate has been outstanding, unsat-
    25  isfied and unpaid for a period of twenty-five years  from  the  date  on
    26  which such certificate was issued, and provided that no proceeding shall
    27  have  been theretofore commenced for the foreclosure of such certificate
    28  or the acquisition of title to or possession of the real estate affected
    29  thereby, the rights and claims of  the  holder  of  such  a  certificate
    30  including  the  county  shall  be  extinguished; and such certificate is
    31  presumed by the lapse of time to  be  paid  and  satisfied  and  may  be
    32  cancelled  as  herein provided.   As to a tax sale certificate which has
    33  been outstanding and unpaid for a period of twenty-four years or more at
    34  the time this act takes effect, the rights or claims of  the  holder  of
    35  such  a  certificate  including  the  county of Erie must be asserted or
    36  prosecuted by an action, or otherwise proceeded  upon  as  in  this  act
    37  provided within one year from the date this act takes effect. Within the
    38  limitations  of  the  provisions  of  this section, the [commissioner of
    39  finance] director of real property tax services  shall  annually  during
    40  the  month  of  December  make  an  entry opposite each such certificate
    41  outstanding, unsatisfied and unpaid upon his tax sale registers, to  the
    42  effect  that such certificate is cancelled pursuant to the provisions of
    43  this act, and upon demand such [commissioner  of  finance]  director  of
    44  real property tax services shall furnish his certificate of cancellation
    45  of  such  tax sale certificate, which certificate may be recorded in the
    46  Erie county clerk's office as in this act provided.  Such  [commissioner
    47  of  finance] director of real property tax services shall annually on or
    48  before the second Tuesday of February certify to the Erie county  legis-
    49  lature  an abstract of such cancelled tax sale certificates owned by the
    50  county, and the Erie county legislature shall act thereon in  accordance
    51  with the provisions of this act.
    52    §  7.  Sections  8-1.0,  8-4.0,  8-5.0, 8-6.0, 8-7.0, 8-8.0, 8-9.0 and
    53  8-11.0 of chapter 812 of the laws of 1942, constituting the Erie  county
    54  tax act, section 8-1.0 as amended by chapter 431 of the laws of 2010 and
    55  sections  8-4.0, 8-5.0, 8-6.0, 8-7.0, 8-8.0, 8-9.0 and 8-11.0 as amended
    56  by chapter 682 of the laws of 1969, are amended to read as follows:

        A. 6730                            24
     1    § 8-1.0 Notice to redeem. Except as provided in section 7-17.0 of this
     2  act, whenever any lot or parcel of land heretofore or hereafter affected
     3  by the sale of a tax certificate  for  taxes  by  the  [commissioner  of
     4  finance]  director of real property tax services shall remain unredeemed
     5  at  the expiration of nine months after the date of such sale, or at any
     6  time thereafter, the grantee under such  tax  sale  certificate  or  the
     7  person  claiming  under  him  may serve a notice, written or printed, or
     8  partly written and partly printed on the owner of  such  land  and  also
     9  upon all persons having mortgages upon such land, stating in substance a
    10  description  of  the  lot or parcel of land covered by such certificate,
    11  the amount for which the tax lien was sold, the  nature  and  amount  of
    12  other  charges  allowable  under this act, the last day of redemption of
    13  any such real estate, and the office or place where and the  hours  when
    14  the  money  for  such  redemption  can be paid, which office or place of
    15  business shall be in the city  of  Buffalo  and  which  hours  shall  be
    16  between  nine o'clock in the forenoon and four o'clock in the afternoon.
    17  The last day of redemption to be specified in such notice shall  be  not
    18  less  than  three months from the date of the service thereof, nor prior
    19  to two years from the date of such sale. Such  notice  shall  be  served
    20  personally  or  left with some adult person at the residence or place of
    21  business of all persons entitled to such notice if they or any  of  them
    22  reside  in  the city of Buffalo or have a place of business therein; and
    23  in case they or any of them do not so reside or have  such  a  place  of
    24  business  in  said  city,  then such notice shall be served by mailing a
    25  copy thereof addressed to them at the post office at or nearest to their
    26  last known or reputed place of residence, and if after diligent  inquiry
    27  no  information  can  be obtained as to such last reputed place of resi-
    28  dence, then such notice shall be served by mail addressed to them at the
    29  post office at or nearest to the property described in such notice.  The
    30  expense  of  mailing  or  serving each such notice shall be added to and
    31  become a part of the amount required to be paid for  the  redemption  of
    32  such real estate.
    33    § 8-4.0 Redemption after notice. Any person may at any time before the
    34  last  day of redemption specified in such notice redeem the said land by
    35  paying to the [commissioner of finance] director of  real  property  tax
    36  services  the amount due as hereinbefore provided and every such redemp-
    37  tion shall be as effectual as if made before the expiration of  the  two
    38  years allowed to redeem the land sold.
    39    §  8-5.0 Redemption before notice. Any person may at any time prior to
    40  the service of such notice to redeem, redeem any lands so sold by paying
    41  to the [commissioner of finance] director of real property tax  services
    42  the  consideration  money  for which the lands to be redeemed were sold,
    43  together with one percentum interest per calendar month thereon from the
    44  date of the sale upon which such certificate was issued.
    45    § 8-6.0 Certificate of redemption. Upon redemption as herein provided,
    46  the [commissioner of finance] director of  real  property  tax  services
    47  shall  give  to  the  person  redeeming a certificate stating the amount
    48  paid, the year in which the sale was made and showing particularly  what
    49  land  such  payment  is intended to redeem and such certificate shall be
    50  evidence of such redemption.
    51    § 8-7.0 Proof of service of notice to redeem. The owner and holder  of
    52  any  certificate  of  sale,  in  order to complete his title to the land
    53  conveyed shall, within thirty days after the service of such  notice  or
    54  notices  to  redeem, file with the [commissioner of finance] director of
    55  real property tax services  a  duplicate  copy  of  the  notice  served,
    56  together  with  the  affidavit  of  service  by some person who shall be

        A. 6730                            25
     1  certified as credible by the officer before whom such affidavit shall be
     2  taken, that such notice as herein required was duly and properly served,
     3  specifying the manner and time of such service.
     4    §  8-8.0  Absolute  conveyance upon failure to redeem. If the [commis-
     5  sioner of finance] director of  real  property  tax  services  shall  be
     6  satisfied  by  such  affidavit that the proper notice to redeem has been
     7  duly served, and if the moneys required to be paid for the redemption of
     8  such land shall not have been paid as hereinbefore  provided,  he  shall
     9  upon  demand  execute  and  deliver to the owner of the tax sale certif-
    10  icate, or to his heirs or assigns, a conveyance of the  real  estate  so
    11  affected  which  shall  vest  in  the  grantee an absolute estate in fee
    12  subject, however, to the lien of any and all outstanding and unpaid  tax
    13  liens  issued  by  the county or by any other municipality in which such
    14  real estate is located. The [commissioner of finance] director  of  real
    15  property  tax services shall demand and receive from such purchaser, for
    16  the county, two dollars for executing such conveyance. Before delivering
    17  such a conveyance the [commissioner of finance] director of real proper-
    18  ty tax services shall demand and be entitled to delivery of the tax sale
    19  certificate or certificates held by such grantee or the person  from  or
    20  through whom such grantee derives his right to such conveyance.
    21    §  8-9.0  Effect of tax deed. Every such tax deed shall be executed by
    22  the [commissioner of finance] director of real property tax services  or
    23  by  his deputy, under his hand and seal, and the execution thereof shall
    24  be acknowledged before a proper officer the same as other conveyances of
    25  real estate are executed and acknowledged under the laws of  the  state.
    26  Such  tax  deed  shall  be presumptive evidence that the sale of the tax
    27  lien was regular and that all of the proceedings prior to such tax sale,
    28  including the assessing of the lands affected by  such  tax  lien,  were
    29  regular.  After six years from the date of the recording of any such tax
    30  deed  in  the  county clerk's office, such presumptions shall be conclu-
    31  sive.
    32    § 8-11.0 County may take such  deed.  The  [commissioner  of  finance]
    33  director  of  real  property  tax  services  is  hereby  authorized  and
    34  empowered, when so directed by the Erie county legislature,  to  perfect
    35  the title of the county to any lands affected by tax certificates to and
    36  held  by  the  county  pursuant  to  tax  sale and in so doing, the same
    37  proceedings shall be taken as in the case of  an  individual  perfecting
    38  his  title  to  lands  under  this act; provided, however, that tax sale
    39  certificates owned and acquired by the county under this  act  shall  be
    40  liens  upon the property so sold until paid; and the notices required to
    41  be served and the proceedings  to  be  taken  under  this  act  for  the
    42  collection  of  unpaid  tax liens, or perfecting the title to said lands
    43  may be served or taken at any time before the redemption of the lands so
    44  sold.
    45    § 8. Sections 9-1.0, 9-1.1, 9-2.0, 9-6.0 and 9-11.0 of chapter 812  of
    46  the  laws of 1942, constituting the Erie county tax act, sections 9-1.1,
    47  9-2.0, 9-6.0 and 9-11.0 as amended by chapter 682 of the laws  of  1969,
    48  are amended to read as follows:
    49    § 9-1.0 When foreclosure may be taken. Whenever a tax sale certificate
    50  issued on any tax sale shall be outstanding, unredeemed and unpaid for a
    51  period  of not less than two years nor more than twenty-five years after
    52  the issuance thereof and no conveyance has been  taken  thereunder,  the
    53  holder  of  such tax sale certificate, including the county of Erie, may
    54  bring an action to recover the amount paid for such certificate with all
    55  interest, penalties, additions and expenses as in this act provided. For
    56  that purpose, such a holder may maintain an action in the supreme  court

        A. 6730                            26
     1  or in the county court of Erie county for the sale of the lands affected
     2  by  such  certificate.  Jurisdiction  of such action is hereby expressly
     3  conferred upon such supreme or county court.
     4    § 9-1.1 Appointment of receiver. At any time after the commencement of
     5  an  action  brought  pursuant  to the provisions of article nine of this
     6  act, by and on behalf of the county to foreclose one or  more  tax  sale
     7  certificates, the county shall be entitled, as a matter of right, to the
     8  appointment  of  a  receiver of the rents and profits of the real estate
     9  affected by the tax sale certificate or certificates  being  foreclosed.
    10  Application  for  the appointment of such receiver shall be to the court
    11  in which such action is pending. Notice of  such  application  shall  be
    12  given  as  follows: by leaving a copy thereof at each inhabited building
    13  on the land foreclosed by the action, with a person of full age, if  any
    14  be  found; upon each defendant who has appeared and answered, by mailing
    15  a copy thereof to such defendant or his attorney; upon all other defend-
    16  ants, by mailing a copy thereof to such defendants at their addresses if
    17  such addresses are readily ascertainable, and if such  addresses  cannot
    18  be  readily ascertained the mailing of such notice to such defendants is
    19  hereby dispensed with. On every such application the court shall  desig-
    20  nate  the  [commissioner  of  finance]  director  of  real  property tax
    21  services to be such receiver, and such [commissioner of finance]  direc-
    22  tor of real property tax services shall act as such receiver without any
    23  additional  fees  or  compensation;  nor  shall  any  attorneys' fees or
    24  compensation be allowed or granted in such  receivership.  The  [commis-
    25  sioner  of finance] director of real property tax services shall file no
    26  bond or undertaking in connection with any  receivership  granted  here-
    27  under, other than the official bond required to be filed by him pursuant
    28  to law. As receiver the [commissioner of finance] director of real prop-
    29  erty  tax services shall apply the rents and profits of such real estate
    30  in satisfaction to the costs and charges of the action and in  satisfac-
    31  tion  of  taxes and tax liens in the order of their priority as fixed by
    32  the final judgment of the court. He shall also have the same  powers  as
    33  receivers  who  are appointed in actions to foreclose a mortgage on real
    34  property, and such other and further powers as may  be  ordered  by  the
    35  court. He shall make and file with and as a part of the judgment roll in
    36  such proceeding an account of his receivership.
    37    §  9-2.0  [Commissioner  of  finance]  Director  of  real property tax
    38  services to be referee to sell. Whenever a judgment of  foreclosure  and
    39  sale  shall  be  granted  in  such  an action to foreclose such tax sale
    40  certificate, it shall direct the [commissioner of finance]  director  of
    41  real  property  tax services to act as the referee to make the sale, but
    42  such referee shall not be entitled to any fees for such service.
    43    § 9-6.0 Presumptions of validity. Whenever under this act a  cause  of
    44  action,  defense,  or  counter-claim for the foreclosure of any such tax
    45  lien or tax sale certificate exists or is in  any  manner  founded  upon
    46  such  tax  lien  or  tax sale certificate, it shall be presumed that the
    47  lien purported to be transferred by such instrument is a valid, subsist-
    48  ing and enforceable lien, and that it has been duly sold or assigned  to
    49  the  holder thereof, and it shall not be necessary to plead or prove any
    50  act, proceeding, notice or action preceding the  delivery  of  such  tax
    51  sale certificate; nor shall it be necessary to establish the validity of
    52  the tax lien transferred or represented by such tax sale certificate. If
    53  a  party  or  person  in interest in any such action or proceeding shall
    54  claim that any tax lien or tax sale certificate is irregular or invalid,
    55  or that there is any defect therein, or that any transfer or issuance of
    56  any such tax sale certificate is irregular or invalid, such  invalidity,

        A. 6730                            27
     1  irregularity  or  defect  must  be specifically pleaded or set forth and
     2  must be established affirmatively by the party  or  person  pleading  or
     3  setting  forth the same, and in any such action or proceeding, the tran-
     4  script  of  the  [commissioner of finance] director of real property tax
     5  services and his certification thereof shall be presumptive evidence  of
     6  the  legality  of the taxes and assessments therein described and of the
     7  regularity of all proceedings required by law to be taken; and after the
     8  lapse of five years from the date on which the real property affected by
     9  such tax sale certificate has been sold, pursuant to  article  seven  of
    10  this  act,  such presumptions shall be conclusive and absolutely binding
    11  upon all persons having any interest in such real property.
    12    § 9-11.0 [Commissioner of  finance]  Director  of  real  property  tax
    13  services  to  execute  referee's  deed.   Upon payment of the amount for
    14  which the real property has been sold,  the  [commissioner  of  finance]
    15  director  of real property tax services shall execute and deliver a deed
    16  of the lands so sold to the purchaser, his heirs or assigns.  Such  deed
    17  shall  contain  a proper reference to the proceedings and shall be under
    18  the seal of the [commissioner of finance] director of real property  tax
    19  services  and  shall be acknowledged in due form by the [commissioner of
    20  finance] director of real property tax services so as to entitle  it  to
    21  be  recorded.  In  the  absence  or  inability  of such [commissioner of
    22  finance] director of real property tax services to act, his  deputy  may
    23  act  as  referee,  execute  the  proper deed and seal the same as herein
    24  provided.
    25    § 9. Sections 10-1.0, 10-2.0, 10-3.0, 10-4.0, 10-5.0, 10-6.0,  10-7.0,
    26  10-9.0,  10-10.0 and 10-11.0 of chapter 812 of the laws of 1942, consti-
    27  tuting the Erie county tax act, sections 10-2.0, 10-9.0 and  10-11.0  as
    28  amended  by  chapter  682  of  the  laws  of 1969 and section 10-10.0 as
    29  amended by chapter 789 of the laws of  1944,  are  amended  to  read  as
    30  follows:
    31    § 10-1.0 [Board of supervisors] Legislature may relevy taxes. Whenever
    32  it  shall  appear to the [board of supervisors] legislature that any tax
    33  or assessment levied or assessed in any  previous  year  or  years  upon
    34  taxable real property in the county for any general or local purpose, or
    35  for  any special improvement in a special improvement district in a town
    36  in such county, was illegal or was erroneously  taxed  or  assessed,  by
    37  reason  of  which  illegal or erroneous taxation or assessment such real
    38  property did not become subject to or liable for the payment of such tax
    39  or assessment, the [board of supervisors] legislature may  reassess  and
    40  relevy  the  tax  upon  such  real  property  for  such general or local
    41  purposes or for such local improvement or  improvements  on  account  of
    42  which  such  illegal  or  erroneous  taxes or assessments were levied or
    43  assessed for such previous years or years.
    44    § 10-2.0 Reassessment roll made by [commissioner of finance]  director
    45  of  real property tax services. The Erie county legislature shall direct
    46  the [commissioner of finance] director of real property tax services  to
    47  prepare  and file with the clerk of such legislature a special reassess-
    48  ment roll, in the same form as the roll in ordinary use within the coun-
    49  ty, describing the real property so liable for retaxation and  reassess-
    50  ment,  and  showing the valuation or valuations of such real property in
    51  the same amount as fixed by the assessors for each of the previous years
    52  for which a retaxation and reassessment is to be made against such  real
    53  property. To such special reassessment roll shall be annexed the certif-
    54  icate  of  the  [commissioner  of finance] director of real property tax
    55  services,  certifying  that  such  real  property  has  been   correctly
    56  described  and  that the valuations contained in such roll are identical

        A. 6730                            28
     1  with the valuations contained  in  the  roll  in  the  [commissioner  of
     2  finance's]  director  of real property tax services' office for the year
     3  or years for which such reassessment or relevy is made.
     4    § 10-3.0 Action upon such roll. Upon the receipt of such special reas-
     5  sessment  roll,  the [board of supervisors] legislature of the county of
     6  Erie shall relevy the state, county, town, school, general  highway  and
     7  general light tax, and all other taxes for general purposes for the year
     8  or  years for which the relevy is made, against the real property so set
     9  forth in the roll, at the same rate as the original levy  for  the  year
    10  involved  was  applied  to the other parcels of property within the same
    11  township; provided, however, that the [board of supervisors] legislature
    12  may, in its discretion, add to the amount so relevied  interest  at  the
    13  rate  of  six  per  centum  per annum upon the several sums levied, from
    14  January first of the year for which said tax was levied to the  date  of
    15  such relevy.
    16    §  10-4.0  Local  assessments to be levied. The [board of supervisors]
    17  legislature shall determine whether any of the real property  so  liable
    18  for  retaxation and reassessment lies within the boundaries of any local
    19  or special improvement district in any of the towns of  the  county;  or
    20  within  any joint local improvement districts in one or more such towns,
    21  or partly in a town and partly in a city or village adjoining  any  town
    22  within  the county.  Whenever any real property so liable for retaxation
    23  or reassessment shall lie within any such special or local district,  as
    24  hereinbefore  described,  the  [board  of supervisors] legislature shall
    25  ascertain the total amount which was raised within said special or local
    26  improvement district in each year for which such reassessment  is  made,
    27  for  interest  and  principal  on  bonded  indebtedness, maintenance and
    28  replacements. The  [board]  legislature  shall  thereupon  reassess  and
    29  relevy  the  local  improvement  assessments for the year for which such
    30  reassessment is made, against such real property within  the  particular
    31  district,  in  accordance  with  the  benefits  which such real property
    32  derived from said district and the expenditures made on behalf  of  said
    33  district, in the year or years involved in such reassessment; and to the
    34  amount of such reassessment the board may, in its discretion, add inter-
    35  est  at the rate of six per centum per annum, from January first of each
    36  year for which such assessment was levied to the date of such  reassess-
    37  ment.
    38    §  10-5.0 Roll to be filed with clerk of [board of supervisors] legis-
    39  lature. When the various items for general taxation and  local  improve-
    40  ment  assessments  have been determined [upon] by the [board of supervi-
    41  sors] legislature, it shall cause the same to  be  relevied,  reassessed
    42  and  respread  against the particular parcels of real property appearing
    43  upon such special reassessment roll, in separate columns, in the  manner
    44  provided  for  in  the regular annual tax rolls of the county, and shall
    45  thereupon file such completed reassessment roll with the  clerk  of  the
    46  [board of supervisors] legislature.
    47    §  10-6.0  Notice  of hearing on such roll. The [board of supervisors]
    48  legislature shall cause to be served upon the owners of such real  prop-
    49  erty,  and  all  others  having  an interest therein, a notice that such
    50  taxes or assessments have been relevied and respread and that a  hearing
    51  will  be  held  before such [board of supervisors] legislature at a time
    52  and place to be specified in such notice for the  purpose  of  reviewing
    53  and  correcting  such retaxation or reassessment. Service of such notice
    54  shall be made by publishing a true copy thereof  in  a  daily  newspaper
    55  published  in  the city of Buffalo and in a newspaper, if any, published
    56  in the town where the property so retaxed or reassessed  is  located  at

        A. 6730                            29
     1  least ten days prior to the date of such hearing. Such publication shall
     2  be  made  twice  in  the  period of ten days prior to such meeting, each
     3  publication being at least five days apart, and  such  notice  shall  be
     4  addressed:  "To  the  owners, occupants and all others interested in the
     5  within described property." Such notice shall state that said  roll  has
     6  been  filed with the clerk of the [board of supervisors] legislature and
     7  may be examined at his office, and any person feeling himself  aggrieved
     8  by  such  retaxation  or reassessment shall attend at the time and place
     9  specified in such notice and shall file with the [board of  supervisors]
    10  legislature  written  verified  objections  stating  the  nature  of his
    11  objections and the grounds thereof.
    12    § 10-7.0 Hearing and proceedings thereon. The [board  of  supervisors]
    13  legislature may appoint a committee of the [board of supervisors] legis-
    14  lature  to  meet  at  the time and place specified in such notice and to
    15  hear the objections to said reassessment  roll  and  to  take  testimony
    16  thereon and to inquire into the circumstances thereof and to report back
    17  their  findings  to  the [board of supervisors] legislature. Such report
    18  and reassessment roll shall lie on the table for one  week  and  may  be
    19  thereafter  adopted,  modified,  amended  or  rejected  by the vote of a
    20  majority of the elected members of the [board of  supervisors]  legisla-
    21  ture.
    22    §  10-9.0  Delivery  of  roll and warrant to [commissioner of finance]
    23  director of real property tax services.   To such reassessment  roll  as
    24  finally  adopted  shall  be annexed a warrant under the hand and seal of
    25  the chairman of the Erie  county  legislature  and  the  clerk  thereof,
    26  directing  the  [commissioner  of finance] director of real property tax
    27  services to collect the amount specified [in the last  column  opposite]
    28  relative  to  each parcel so retaxed or reassessed, with interest at the
    29  rate of one-half of one per centum to be added on the first day of  each
    30  month next succeeding the date on which such roll shall have been deliv-
    31  ered  to  the  [commissioner  of  finance] director of real property tax
    32  services. Such reassessment roll shall be  forthwith  delivered  to  the
    33  [commissioner  of finance] director of real property tax services of the
    34  county of Erie for collection, and he shall cancel upon the various  tax
    35  rolls  and  tax  sales registers the illegal or erroneous taxes, assess-
    36  ments and tax sales so reassessed, and shall mark  thereon  an  adequate
    37  reference to the reassessment roll so delivered to him.
    38    §  10-10.0 Review. Any person taxed or assessed upon such reassessment
    39  roll, claiming to be aggrieved thereby, may seek a review of the same by
    40  certiorari pursuant to the provisions of article  seventy-eight  of  the
    41  civil practice [act] law and rules within thirty days after the adoption
    42  of said roll by the [board of supervisors] legislature.
    43    §  10-11.0  Foreclosure  of  unpaid  relevied tax. Whenever any tax or
    44  assessment on the real property  described  in  said  reassessment  roll
    45  shall remain unpaid in the hands of the [commissioner of finance] direc-
    46  tor of real property tax services for a period of one year from the date
    47  of  the  delivery  of  such  reassessment  roll  to the [commissioner of
    48  finance] director of real property tax services, the county of Erie  may
    49  bring an action in the supreme court or Erie county court, as plaintiff,
    50  for  the foreclosure of the lien of such unpaid taxes or assessments and
    51  for the sale of the lands affected thereby. In any such action to  fore-
    52  close  the said unpaid tax or assessment liens, all of the provisions of
    53  this act relating to the foreclosure of unpaid tax liens  and  the  sale
    54  and conveyance of lands therefor shall apply.
    55    §  10.  Sections  11-2.0,  11-3.0,  11-4.0,  11-6.0,  11-7.0,  11-8.0,
    56  11-11.0,  11-12.0,  11-13.0,  11-14.0,  11-23.0,  11-24.0,  11-25.1  and

        A. 6730                            30
     1  11-26.0 of chapter 812 of the laws of 1942, constituting the Erie county
     2  tax  act,  sections  11-2.0 and 11-14.0 as amended by chapter 981 of the
     3  laws of 1973, sections 11-3.0, 11-4.0, 11-6.0, 11-7.0, 11-11.0, 11-13.0,
     4  11-23.0,  11-24.0  and  11-26.0 as amended by chapter 682 of the laws of
     5  1969, subdivision (d) of section 11-4.0 as added and section 11-12.0  as
     6  amended  by chapter 431 of the laws of 2010 and section 11-25.1 as added
     7  by chapter 767 of the laws of  1949,  are  amended  and  a  new  section
     8  11-11.1 is added to read as follows:
     9    §  11-2.0  When applicable; presumption of non-payment of lien.  Where
    10  the county owns a tax sale certificate which has been due and unpaid for
    11  a period of at least [two years] one year from the date  [on  which]  of
    12  the  sale  of  such  tax  sale  certificate  affecting the real property
    13  [affected by such tax sale certificate was sold], the lien of  such  tax
    14  sale certificate may be summarily foreclosed by the county in the manner
    15  provided  by  the  in  rem  provisions  of this act, notwithstanding the
    16  provisions of any general, special or local law. Ownership by the county
    17  of such a tax sale certificate or of a transfer of such a tax lien or of
    18  any other instrument evidencing such tax lien  issued  by  it  shall  be
    19  conclusive  evidence  of the fact that the tax assessment or other legal
    20  charges represented thereby have not been paid to the county or assigned
    21  by it.
    22    § 11-3.0 Certification of tax delinquency. It shall be the duty of the
    23  [commissioner of finance] director of  real  property  tax  services  to
    24  transmit to the Erie county legislature from time to time transcripts of
    25  tax  delinquencies  and  tax  delinquent real properties for foreclosure
    26  pursuant to the in rem provisions of this act and for such purposes  the
    27  [commissioner  of  finance] director of real property tax services shall
    28  furnish  to  [such]  the  Erie  county  legislature  all  the  necessary
    29  abstracts from his records of such delinquencies. The Erie county legis-
    30  lature may thereupon direct that the in rem provisions of this act shall
    31  be  applied  to all or any part of such real property and the delinquent
    32  taxes set forth in such transcript and may direct the inclusion  of  any
    33  other  tax  delinquency and tax delinquent real property subject to such
    34  in rem foreclosure. Thereupon it shall be the duty of the county  attor-
    35  ney  to  conduct and consummate such foreclosure proceedings as directed
    36  by the Erie county legislature.
    37    § 11-4.0 Preparation of list of tax delinquent properties.  The [coun-
    38  ty attorney] director of real property tax services shall prepare a list
    39  to be known and designated as "the list of delinquent taxes and  proper-
    40  ties,"  and  the parcels of real property affected thereby and set forth
    41  therein shall be numbered serially. Such list shall bear  the  following
    42  caption  which  shall be regarded as the title of the in rem foreclosure
    43  hereunder: "State of New York, County Court, Erie County, In the  matter
    44  of the foreclosure of tax liens by the county of Erie pursuant to the in
    45  rem provisions of the Erie county tax act and the resolution of the Erie
    46  county legislature as shown by item ________________ page _______ of the
    47  minutes  of  the  proceedings  of  the  said  legislature  for  the year
    48  ________________." As to each parcel of  real  property  affected,  such
    49  list shall contain
    50    (a) A brief description thereof sufficient to identify the same.  Such
    51  description shall be deemed sufficient when it states, as to subdivision
    52  lots  the subdivision lot number and map cover number of the subdivision
    53  as filed in the county clerk's office;  as  to  all  other  parcels  the
    54  description  as  it  appears  on the latest tax roll in the hands of the
    55  [commissioner of finance] director of real property tax services.

        A. 6730                            31
     1    (b) The name of the last owner as the same appears on the  latest  tax
     2  roll  in  the  hands  of  the [commissioner of finance] director of real
     3  property tax services, or a statement that the owner is unknown, if such
     4  be the case.
     5    (c) A statement of the amount of the lien of each tax sale certificate
     6  owned  by  the  county and unpaid on such parcel, the certificate number
     7  and year of sale of each such tax sale certificate and the date or dates
     8  from which and the rate or rates at which interest and penalties are  to
     9  be added.
    10    (d)  A  statement that the amount required to redeem any real property
    11  affected by such a tax sale certificate, and the amount to be  recovered
    12  by  the  county,  shall  include  the  aggregate  amount of all tax sale
    13  certificates affecting same owned by the county as of the date such list
    14  is filed in the county clerk's office by the county  attorney,  together
    15  with  all  interest,  penalties,  additions  and expenses as in this act
    16  provided, and shall also include a per parcel fee, to be  known  as  the
    17  "in rem fee", which shall not exceed the sum of five hundred dollars, to
    18  cover  the  presumptive  cost to the county for reasonable and necessary
    19  attorneys'  fees,  abstracts  of  title  and  other   disbursements   in
    20  connection  with  such  foreclosure pursuant to the in rem provisions of
    21  this act.
    22    § 11-6.0 Verification of list and filing thereof. Such list  shall  be
    23  verified  by  the affidavit of the [commissioner of finance] director of
    24  real property tax services and shall thereupon be filed  in  the  county
    25  clerk's  office  by  the  county attorney. Certified copies of such list
    26  shall be filed by the county attorney in the office of the [commissioner
    27  of finance] director of real property tax services and in the office  of
    28  each  assessor, tax collector and receiver of taxes and treasurer of the
    29  respective towns, cities and villages in which such listed real property
    30  is located.
    31    § 11-7.0 Effect of filing list. The filing of such list of  delinquent
    32  taxes  and properties in the office of the county clerk shall constitute
    33  and have the same force and effect and shall be deemed to give the  same
    34  notice  of  such  foreclosure  proceeding as the filing and recording in
    35  said clerk's office of an individual notice of pendency of a  tax  fore-
    36  closure  action  and of the filing in the county court of a separate and
    37  individual complaint by the county against the owners of the real  prop-
    38  erty  proceeded  against  and  described,  to enforce the payment of the
    39  delinquent taxes, assessments or other lawful charges which have accumu-
    40  lated and have become liens  against  such  property  and  which  remain
    41  unpaid on said [commissioner of finance's] director of real property tax
    42  services' tax rolls.
    43    §  11-8.0  Duty  and fee of county clerk. The county clerk shall index
    44  such list in a separate book kept for that purpose to the  name  of  the
    45  county of Erie and the filing and indexing of such list shall constitute
    46  due  filing, recording and indexing of the notice of pendency as to each
    47  parcel of property notwithstanding and in lieu of the provisions of  any
    48  other  law. The county clerk shall not be entitled to a fee [of not more
    49  than ten dollars] for such receiving, filing, recording and indexing  of
    50  each  such  list[,  which fee shall be in lieu of any and all other fees
    51  payable to such clerk for like services].
    52    § 11-11.0 Redemption and filing certificate thereof.  Upon  redemption
    53  as  permitted by this article, the person redeeming shall be entitled to
    54  a certificate thereof from the [commissioner  of  finance]  director  of
    55  real property tax services describing the property in the same manner as
    56  it  is  described  in such list of delinquent taxes and properties. Upon

        A. 6730                            32
     1  the filing of such certificate of redemption with the county clerk,  the
     2  county  clerk shall note the word "redeemed" and the date of such filing
     3  opposite the description of said parcel on such  list.    Such  notation
     4  shall operate to cancel the notice of pendency of action with respect to
     5  such parcel.
     6    §  11-11.1  Deferral for homestead properties.  (a) Within twenty days
     7  of the last date for redemption as set forth  in  the  notice  published
     8  pursuant  to  section 11-12.0 of this article, an owner or occupant of a
     9  homestead property as defined in subdivision (q)  of  section  2-1.0  of
    10  this  act  may  apply  for  deferral  of the foreclosure proceeding. The
    11  application shall be made to the director of real property tax  services
    12  on  a  form  prescribed by him.  The application shall be sworn to by an
    13  owner or occupant of the homestead property and such  application  shall
    14  be  notarized  or, if a notary is unavailable, such application shall be
    15  signed and verified or otherwise authenticated  by  a  local  government
    16  official.  Such application shall not be unduly burdensome to the appli-
    17  cant. The director of real  property  tax  services  or  his  agents  or
    18  employees shall have the authority to investigate the qualification of a
    19  parcel  as  homestead property. Whether at the time of application or as
    20  part of his investigation, the director of real  property  tax  services
    21  may require the submission of evidence supporting the qualification of a
    22  parcel  as  homestead  property.  In  no  event  shall such application,
    23  including any form and supporting documents of any kind, be construed as
    24  an answer or have any other legal effect in the foreclosure  proceedings
    25  brought pursuant to this article.
    26    (b)  An  owner  or occupant shall not be eligible for a deferral where
    27  such person is the owner of another parcel within  the  county  of  Erie
    28  upon  which  there is a lien for unpaid county, town or special district
    29  taxes.
    30    (c) The director of real property tax services shall grant deferral to
    31  homestead properties having applied pursuant to subdivision (a) of  this
    32  section.
    33    (d)  The  effect  of a deferral pursuant to this section shall be that
    34  the property be removed from the foreclosure proceeding in the  calendar
    35  year  during which deferral is granted. Nothing in this section shall be
    36  construed to (i) allow a parcel to qualify for deferral  in  consecutive
    37  years,  (ii)  affect  the  enforcement and collection of unpaid tax sale
    38  certificates, as is provided for in  this  article,  in  any  subsequent
    39  calendar  year, or (iii) provide any right or remedy to a property owner
    40  except through the foregoing application process.
    41    (e) Any challenge to a determination made  by  the  director  of  real
    42  property tax services pursuant to this section shall be brought pursuant
    43  to article seventy-eight of the civil practice law and rules by order to
    44  show  cause  to  the  same  court that has jurisdiction over the pending
    45  foreclosure proceeding. Any such challenge must be filed and  served  no
    46  later  than fourteen days prior to the public sale conducted pursuant to
    47  section 11-23.0 of this article.
    48    § 11-12.0 Public notice of foreclosure. Upon the filing of  such  list
    49  in  the  office of the county clerk, the county attorney shall forthwith
    50  cause a notice of foreclosure to be published at least once a  week  for
    51  six  successive  weeks in two newspapers designated by him and published
    52  within the county of Erie. Such notice shall  be  in  substantially  the
    53  following form:
    54                "State of New York, County Court, Erie County
    55    NOTICE OF FORECLOSURE OF TAX LIENS
    56    BY THE COUNTY OF ERIE BY ACTION IN REM

        A. 6730                            33
     1    Please  take  notice  that on the ___________ day of _________________
     2  the county of Erie pursuant to law filed with the clerk of Erie county a
     3  list of parcels of property affected by unpaid tax liens held and  owned
     4  by  said county of Erie which, on such date, had been due and unpaid for
     5  a  period  of at least [two years] one year after the date [on which] of
     6  the tax sale certificate affecting such real property [affected by  such
     7  unpaid  tax  liens was sold].  Such list contains as to each such parcel
     8  (a) a brief description of the property affected by each tax  lien,  (b)
     9  the name of the last known owner of such property as the same appears on
    10  the latest tax roll in the hands of the [commissioner of finance] direc-
    11  tor  of  real  property  tax  services, or a statement that the owner is
    12  unknown if such be the case, (c) a statement of such tax liens upon such
    13  parcel of property including such tax sale  certificates  owned  by  the
    14  county  of  Erie  which  shall  have  been  due for less than two years,
    15  together with the date or dates from which and  the  rate  or  rates  at
    16  which interest and penalties shall be computed, (d) a statement that the
    17  amount required to redeem any such parcel of property, and the amount to
    18  be  recovered by the county, includes all tax sale certificates owned by
    19  the county and affecting such  property,  together  with  all  interest,
    20  penalties,  additions  and  expenses  as  in this act provided, and also
    21  includes an "in rem fee" of $_____ per parcel (here insert a sum not  to
    22  exceed five hundred dollars) to cover the presumptive cost to the county
    23  for  reasonable  and  necessary  attorneys' fees, abstracts of title and
    24  other disbursements in connection with such foreclosure pursuant to  the
    25  in rem provisions of this act.
    26    All persons having or claiming to have an interest in the real proper-
    27  ty  described in such list of delinquent taxes and properties are hereby
    28  notified that the filing of such list constitutes  the  commencement  by
    29  said  county  of Erie of an action in the county court of Erie county to
    30  foreclose the tax liens therein described by a foreclosure proceeding in
    31  rem and that such list constitutes a notice of the  pendency  of  action
    32  and  a complaint by the said county of Erie against each piece or parcel
    33  of land therein described to enforce the payment of such tax liens. Such
    34  action is brought against the real property only and is to foreclose the
    35  tax liens described in such lists.
    36    No personal judgment shall be entered herein  against  any  owner  for
    37  such taxes, assessments or other legal charges or any part thereof.
    38    This  notice  is directed to all persons having or claiming to have an
    39  interest in the real property described in such list of delinquent taxes
    40  and property and such persons are hereby notified further that a  certi-
    41  fied  copy  of such list of delinquent taxes and property has been filed
    42  in the office of the [commissioner of finance] director of real property
    43  tax services of said county of Erie and in  the  respective  offices  of
    44  each tax collector and a receiver of taxes and treasurers of the respec-
    45  tive  cities,  towns, and villages in which such listed real property is
    46  located, and will remain open for public inspection up to and  including
    47  the ___________ day of ___________________________ , (here insert a date
    48  at  least  seven  weeks  from  the date of the first publication of this
    49  notice) which date is hereby fixed as the last day for redemption.
    50    And take further notice that any person having or claiming to have  an
    51  interest in any such parcel of real property and the legal right thereto
    52  may  on  or  before  said  date  redeem  the  same by paying to the said
    53  [commissioner of finance] director of real property tax services of Erie
    54  county the amount of all such unpaid tax liens thereon and  in  addition
    55  thereto  all  interest  and penalties which are a lien against such real
    56  property computed to and including the date of redemption.

        A. 6730                            34
     1    In the event that such taxes are paid by a person holding  a  lien  of
     2  record  against such property, the person so paying shall be entitled to
     3  have the tax liens affected thereby satisfied of record or to receive an
     4  assignment of such tax liens evidenced by a proper written instrument.
     5    Any  person  having  any  right, title or interest in or lien upon any
     6  parcel of real property described in such list of delinquent  taxes  and
     7  properties may serve a duly verified answer upon the county attorney for
     8  the  county of Erie setting forth in detail the nature and amount of his
     9  interest and any defense or objection to the  foreclosure.  Such  answer
    10  must  be  filed  in  the  office of the county clerk and served upon the
    11  county attorney within twenty days after the date above mentioned as the
    12  last day for redemption. In the event of failure to redeem or answer  by
    13  any  person  having  the right to redeem or answer, such person shall be
    14  forever barred and foreclosed of all  his  right,  title,  interest  and
    15  equity  of redemption in and to the parcel of real property described in
    16  such list of delinquent taxes and properties and a judgment in  foreclo-
    17  sure may be taken by default.
    18    Take  further  notice that the ownership by the county of the tax sale
    19  certificates set forth on such list of delinquent taxes  and  properties
    20  is  conclusive evidence of the fact that the taxes, assessments or other
    21  legal charges represented thereby have not been paid to  the  county  or
    22  assigned by it.
    23                                          ________________________________
    24                                          [Commissioner of Finance]
    25                                          Director of Real Property Tax
    26                                          Services
    27  _______________________________
    28  Attorney for the County of Erie
    29  (Address)"
    30    §  11-13.0 Copy of notice to owner. On or before the date of the first
    31  publication of the notice above set forth, a copy of such  notice  shall
    32  be  posted  in  the  office of the [commissioner of finance] director of
    33  real property tax services and in the Erie county hall and also in three
    34  other conspicuous places within each city, town or village in which  the
    35  real property affected by such proceeding is situated. The county attor-
    36  ney  shall  cause  a  copy of such notice to be mailed to the last known
    37  address of each owner of property affected thereby as the  same  appears
    38  upon the current records and tax rolls in the office of the [commission-
    39  er  of finance] director of real property tax services, and in the event
    40  that the name or address of such owner does not appear in  such  records
    41  or  rolls,  such mailing shall be dispensed with and an affidavit estab-
    42  lishing the absence of such name or address shall be made and  filed  in
    43  the office of the county clerk.  There shall be inserted with or annexed
    44  to such notice a statement substantially as follows:
    45    "To the party to whom the enclosed notice is addressed:
    46    You  are the presumptive owner or lienor of one or more of the parcels
    47  mentioned and described in the list referred to in the enclosed notice.
    48    Unless the taxes and assessments and all other legal charges are paid,
    49  a homestead deferral is granted or an answer is interposed, as  provided
    50  by statute, such property will be sold at tax foreclosure as provided by
    51  the in rem provisions of the Erie county tax act.
    52  Dated:
    53                                          ________________________________
    54                                          [Commissioner of Finance]
    55                                          Director of Real Property Tax

        A. 6730                            35
     1                                          Services
     2  _______________________________
     3  Attorney for the County of Erie
     4  (Address)"
     5    §  11-14.0 Notice to mortgagee or lienor. At any time after the enact-
     6  ment of this act, any owner of real property in the county, any  mortga-
     7  gee  thereof  or  any  person having a lien or claim thereon or interest
     8  therein may file with the [commissioner of  finance]  director  of  real
     9  property  tax  services  a  notice stating his name, residence, and post
    10  office address and a description of the parcel or parcels in which  such
    11  person  has  an interest[, which notice shall continue in effect for the
    12  purposes of this section for a  period  of  two  years,  unless  earlier
    13  cancelled  by such person].  The county attorney shall mail to each such
    14  person forthwith after the completion and filing of the list  of  delin-
    15  quent  taxes  and  posting  as  herein  provided,  a  copy of the notice
    16  required under section 11-13.0 of this act and affecting such parcel  or
    17  parcels; and shall also mail to each such person a copy of the notice of
    18  the  sale of the real property affected by such list. Such notices shall
    19  be mailed to the last known address of such  persons  by  registered  or
    20  certified  mail within sixty days. The failure of the county attorney to
    21  mail such notices as herein provided shall not affect  the  validity  of
    22  any proceeding brought pursuant to the in rem provisions of this act.
    23    §  11-23.0  Public  sale;  [commissioner  of finance] director of real
    24  property tax services to be referee.   The sale directed  by  the  court
    25  shall  be  at public auction under the direction of the [commissioner of
    26  finance] director of real property tax services who shall act as referee
    27  thereat. Public notice thereof shall be given once a week for  at  least
    28  three  successive  weeks in a newspaper published in the county of Erie.
    29  The [commissioner of finance] director of  real  property  tax  services
    30  shall  receive  no fee or compensation for his services as such referee.
    31  The description of the parcel of land offered for sale  in  such  notice
    32  shall  be  that contained in the list of delinquent taxes and properties
    33  or such other description of such parcel as the court  in  its  judgment
    34  may direct.
    35    § 11-24.0 Deed description as directed by court. The judgment of fore-
    36  closure  and  sale  pursuant to the in rem provisions of this act, shall
    37  direct the [commissioner of  finance]  director  of  real  property  tax
    38  services  as such referee to execute and deliver to the purchaser a deed
    39  conveying title to the parcel or parcels affected by such  judgment  and
    40  sold  at  such  sale.  The  description  used in such deed shall be that
    41  contained in the list of delinquent taxes and properties or  such  other
    42  description as the court in its judgment may direct.
    43    § 11-25.1 Conclusive presumption by deed; limitation. Every deed given
    44  pursuant to the provisions of this article shall be presumptive evidence
    45  that  the  action  and  all  the proceedings therein and all proceedings
    46  prior thereto from and including the assessment of  the  lands  affected
    47  and  all notices required by law were regular, were regularly had, taken
    48  and given, and in accordance with all provisions of law relating  there-
    49  to.  After two years from the date of recording such deed, such presump-
    50  tion shall be conclusive[; except that  as  to  such  deeds  which  were
    51  recorded  on a date more than eighteen months prior to the date on which
    52  this section takes effect, such presumption shall become conclusive  six
    53  months  after  this  section  takes effect]. No action to set aside such
    54  deed may be maintained unless the action is commenced and  a  notice  of

        A. 6730                            36
     1  pendency thereof is filed in the office of the clerk of the county prior
     2  to the time the presumption becomes conclusive as aforesaid.
     3    §  11-26.0  Report  of  sale  and  confirmation  thereof not required.
     4  Notwithstanding the provisions of any general, special or local  law  to
     5  the  contrary,  it  shall  not  be  necessary  for  the [commissioner of
     6  finance] director of real property tax services,  as  such  referee,  to
     7  make a report of his proceedings as such referee; nor shall it be neces-
     8  sary  for  the court to confirm by order or otherwise the proceedings of
     9  such [commissioner of finance] director of real property tax services as
    10  such referee. In the event that such a sale shall result in a surplus as
    11  to any piece or parcel of land offered at such sale, such  [commissioner
    12  of  finance]  director  of  real  property tax services as referee shall
    13  report the fact of such surplus to the  court  which  shall  direct  the
    14  [commissioner  of  finance]  director  of  real property tax services as
    15  referee to deposit such surplus  in  trust  with  the  [commissioner  of
    16  finance]  Erie  county  comptroller for the benefit of whomsoever may be
    17  justly entitled thereto.
    18    § 11. Sections 12-1.0, 12-2.0, 12-4.0, 12-5.0, 12-7.0, 12-8.0,  12-9.0
    19  and  12-10.0  of  chapter 812 of the laws of 1942, constituting the Erie
    20  county tax act, sections 12-2.0,  12-5.0,  12-7.0,  12-8.0,  12-9.0  and
    21  12-10.0  as  amended  by chapter 682 of the laws of 1969, are amended to
    22  read as follows:
    23    § 12-1.0 [Board of supervisors] Legislature may compromise  or  cancel
    24  taxes.  The [board of supervisors] legislature may compromise and cancel
    25  unpaid county taxes and tax sales heretofore or hereafter levied or made
    26  and  may  also  compromise and cancel any tax sale certificates held and
    27  owned by the county. In raising the deficiency caused by any  compromise
    28  or  cancellation  of  such taxes or tax sale certificates such board may
    29  adjust and apportion the amount of such deficiency or any  part  thereof
    30  to  the  several  towns  and  districts  of the county as shall be just,
    31  taking into consideration the extent to which such town or district  has
    32  been benefited by such taxes; provided, however, that no accumulation of
    33  interest,  fees  or  penalties subsequent to the date of the sale of any
    34  such uncollected tax or tax sale certificate shall be  charged  back  to
    35  any town or district, but the same shall be a general county charge.
    36    §  12-2.0 Accounts with towns, fire and school districts.  It shall be
    37  the duty of the [commissioner of finance] director of real property  tax
    38  services  to  keep a record of all county taxes and tax sales and of all
    39  tax sale certificates cancelled  or  compromised  by  such  board.  Such
    40  record  shall be in the form of debtor and creditor with each town, fire
    41  district and school district in the  county  and,  among  other  things,
    42  shall show [in appropriate columns] the name of the reputed owner of the
    43  real  property  against  which  the tax was levied; a description of the
    44  real property sufficient to identify it; the amount of the tax,  and  if
    45  any  part  thereof is an unpaid school tax, the amount of the school tax
    46  unpaid on the county tax roll; the amount, if any, paid in compromise of
    47  the tax; and the amount necessary to be paid by the town, fire  district
    48  or  school  district to reimburse the county on account of the cancelled
    49  or compromised tax. The [commissioner of finance] director of real prop-
    50  erty tax services shall transmit his transcript of such  record  to  the
    51  Erie  county  legislature on or before the second Tuesday of February of
    52  each year.
    53    § 12-4.0 [Board of supervisors] Legislature to apportion amounts paya-
    54  ble. The [board of supervisors] legislature, on or before the first  day
    55  of  March  in each year shall apportion the amount payable to the county
    56  by each town, fire district or school district on account of taxes,  tax

        A. 6730                            37
     1  sales  and  tax  sale certificates cancelled or compromised by the board
     2  during the previous accounting period.
     3    §  12-5.0  [Commissioner  of  finance]  Director  of real property tax
     4  services to render statements. The [commissioner of finance] director of
     5  real property tax services on or before the tenth day of March  in  each
     6  year  shall  file with each such town, fire district and school district
     7  an annual itemized statement of the amounts so apportioned and  due  the
     8  county from such town or districts.
     9    § 12-7.0 Town to raise amount and pay [commissioner of finance] direc-
    10  tor of real property tax services. The amount apportioned to and payable
    11  by  the  town  or such an amount as shall be finally fixed by the court,
    12  shall be included and raised by tax in the next ensuing annual tax  levy
    13  on  behalf  of such town and when collected or received shall be paid to
    14  the town supervisor and by him paid to  the  [commissioner  of  finance]
    15  director  of  real  property tax services. The town board shall annually
    16  certify to the Erie county legislature the amount chargeable to the town
    17  at large and the amount chargeable to each special improvement  district
    18  therein,  at  the  same  time and in the same manner as town budgets and
    19  annual estimates are certified to the Erie county  legislature  for  the
    20  purpose  of  levying the tax therefor. The Erie county legislature shall
    21  levy, assess and spread upon all taxable real property in the  town  the
    22  amount certified to it to be borne by the town at large, and shall levy,
    23  assess  and  spread  upon  all  real  property  located  in each special
    24  improvement district liable to assessment, the amount certified to it to
    25  be borne by such district. Such taxes and assessments  shall  be  levied
    26  and  collected  in  the  same  manner as other town and special district
    27  taxes are levied and collected.
    28    § 12-8.0 Fire district  to  raise  amount  and  pay  [commissioner  of
    29  finance] director of real property tax services.  The amount apportioned
    30  to and payable by the fire district or such an amount as shall be final-
    31  ly  fixed  by  the  court,  shall be included in the next ensuing annual
    32  statement of expenditures to be filed by such  fire  district  with  the
    33  town board and the supervisor of the town in which such fire district is
    34  located.  The  Erie county legislature shall levy, assess and spread the
    35  said amount in the same manner and  at  the  same  time  as  it  levies,
    36  assesses  and  spreads  such  annual statement of fire district expendi-
    37  tures; and such amount when collected or received, shall be paid to  the
    38  town  supervisor  and  by him paid over to the [commissioner of finance]
    39  director of real property tax services.
    40    § 12-9.0 School district to raise  amount  and  pay  [commissioner  of
    41  finance]  director of real property tax services. The amount apportioned
    42  to and payable by the school district or such amount as shall be finally
    43  fixed by the court shall be included in the next ensuing  annual  budget
    44  of such school district and raised by tax upon all taxable real property
    45  therein  in  the manner provided in this act for the levying and raising
    46  of school district taxes, and when collected such amount shall  be  paid
    47  by  the  school  treasurer  to the [commissioner of finance] director of
    48  real property tax services.
    49    § 12-10.0 When account payable; suit therefor or withholding same from
    50  other funds. Moneys, if any, payable to  the  county  pursuant  to  this
    51  article,  which  shall  remain  unpaid  for sixty days after the ensuing
    52  annual settlement date, or any extension of such settlement date between
    53  the [commissioner of finance] director of real property tax services and
    54  the town collectors or receivers of taxes, whether or not a tax or taxes
    55  shall have been levied therefor, may be  recovered  in  a  civil  action
    56  against  the  town,  fire district or school district in default; or the

        A. 6730                            38
     1  [commissioner of finance] director of real property tax services in  his
     2  discretion  may  deduct  the amount or any portion of such unpaid amount
     3  from any state or other moneys paid to or received by the  [commissioner
     4  of finance] director of real property tax services for repayment to such
     5  town or district in default.
     6    §  12.  Article  XIII of chapter 812 of the laws of 1942, constituting
     7  the Erie county tax act, is REPEALED.
     8    § 13. Section 14-1.0 of chapter 812 of the laws of 1942,  constituting
     9  the  Erie  county tax act, is amended and a new section 14-10.0 is added
    10  to read as follows:
    11    §  14-1.0  Resale  of  tax  foreclosed  lands.   Notwithstanding   the
    12  provisions  of  any  general,  special or local law to the contrary, the
    13  county may sell, convey, lease or exchange any real property acquired by
    14  it pursuant to the provisions of this act, regardless  of  whether  such
    15  acquisition  was  by  means of foreclosure of tax liens as in a mortgage
    16  foreclosure proceeding or by means of the in rem provisions of this act,
    17  or by voluntary conveyance in lieu of foreclosure.  Such  sale,  convey-
    18  ance,  lease  or exchange may be made either with or without advertising
    19  for bids and at either public or private sale, and upon  such  terms  as
    20  the  [board  of  supervisors] legislature may see fit to impose. No such
    21  sale, conveyance, lease or exchange shall be made unless and  until  the
    22  same shall have been directed by a majority vote of the [board of super-
    23  visors]  legislature.  All  sales,  conveyances, leases and exchanges of
    24  such lands heretofore made by the county are hereby  specifically  vali-
    25  dated, ratified and confirmed.
    26    §  14-10.0  Severability  of  provisions.  The  powers granted and the
    27  duties imposed by this act and the applicability thereof to any persons,
    28  tax districts or circumstances shall be construed to be independent  and
    29  severable  and  if any one or more sections, clauses, sentences or parts
    30  of this article, or  the  applicability  thereof  to  any  persons,  tax
    31  districts  or circumstances shall be adjudged unconstitutional or inval-
    32  id, such judgment shall not affect, impair or invalidate  the  remaining
    33  provisions  thereof  or  the applicability thereof to other persons, tax
    34  districts or circumstances, but shall be confined in  its  operation  to
    35  the  specific provisions so held unconstitutional and invalid and to the
    36  persons, tax districts and circumstances affected thereby.
    37    § 14. This act shall take effect immediately.
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