Bill Text: NY A07081 | 2011-2012 | General Assembly | Introduced
Bill Title: Provides that if the person named on the tax roll is not the person who actually owes unpaid taxes, a statement to that effect shall appear on the list of delinquent taxes and in the published notice of foreclosure.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2012-01-04 - referred to real property taxation [A07081 Detail]
Download: New_York-2011-A07081-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
7081
2011-2012 Regular Sessions
I N A S S E M B L Y
April 12, 2011
___________
Introduced by M. of A. J. MILLER, CROUCH -- Multi-Sponsored by -- M. of
A. CALHOUN -- read once and referred to the Committee on Real Property
Taxation
AN ACT to amend the real property tax law, in relation to the compila-
tion and publication of lists of names of owners of tax-delinquent
property
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subdivision 6 of section 1122 of the real property tax law,
2 as amended by chapter 532 of the laws of 1994 and paragraph (a) as
3 further amended by section 1 of part W of chapter 56 of the laws of
4 2010, is amended to read as follows:
5 6. Each list shall also contain as to each parcel, the following:
6 (a) A brief description sufficient to identify each parcel affected by
7 such tax lien. In a municipal corporation for which a tax map has been
8 approved by the commissioner, a tax map identification number shall be
9 deemed a sufficient description of any parcel, provided that (i) the
10 parcel has been described by such tax map reference on the tax roll on
11 which the unpaid tax has been levied, and (ii) the tax map as it existed
12 on the taxable status date applicable to the tax roll has been retained
13 in the office of the enforcing officer or in such other office as the
14 enforcing officer may have designated for that purpose in accordance
15 with the rules of the commissioner.
16 (b) The name or names of the owner or owners of each such parcel as
17 appearing on the tax roll, and, if the parcel has been transferred after
18 the applicable taxable status date, as reported pursuant to section five
19 hundred seventy-four of this chapter.
20 (c) IF THE PERSON OR PERSONS NAMED AS THE OWNER OR OWNERS ON SUCH TAX
21 ROLL ARE NOT THE PERSON OR PERSONS WHO HAVE FAILED TO PAY REAL PROPERTY
22 TAXES ON SUCH PARCEL, A STATEMENT TO THAT EFFECT SHALL APPEAR ON THE
23 LIST OF DELINQUENT TAXES.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08175-01-1
A. 7081 2
1 (D) A statement of the amount of each tax lien upon such parcel,
2 including charges, as of the date of the execution of the list.
3 S 2. Subdivision 3 of section 1124 of the real property tax law, as
4 amended by chapter 532 of the laws of 1994, the opening paragraph as
5 amended by chapter 579 of the laws of 1995, is amended to read as
6 follows:
7 3. Such notice shall be in substantially the following form:
8 ................. Court,................. County.
9 IN THE MATTER OF THE FORE-
10 CLOSURE OF TAX LIENS BY
11 PROCEEDING IN REM PURSUANT
12 TO ARTICLE ELEVEN OF THE
13 REAL PROPERTY TAX LAW
14 BY........... (insert name
15 of tax district).
16 NOTICE OF FORECLOSURE
17 PLEASE TAKE NOTICE that on the......... day of..................,
18 the............... (insert title of enforcing officer), hereinafter,
19 the "Enforcing Officer", of.............. (insert name of tax
20 district), hereinafter, the "Tax District", pursuant to law filed with
21 the clerk of.......... county, a petition of foreclosure against vari-
22 ous parcels of real property for unpaid taxes. Such petition pertains to
23 the following parcels: (insert the description and the name of the owner
24 or owners of record of each parcel as of the date of the filing of the
25 list of delinquent taxes; PROVIDED, HOWEVER, THAT IF A STATEMENT ISSUED
26 PURSUANT TO PARAGRAPH (C) OF SUBDIVISION SIX OF SECTION ELEVEN HUNDRED
27 TWENTY-TWO OF THIS TITLE APPEARS ON THE LIST OF DELINQUENT TAXES, SUCH
28 STATEMENT SHALL ALSO BE INSERTED).
29 Effect of filing: All persons having or claiming to have an interest
30 in the real property described in such petition are hereby notified that
31 the filing of such petition constitutes the commencement by the Tax
32 District of a proceeding in the court specified in the caption above to
33 foreclose each of the tax liens therein described by a foreclosure
34 proceeding in rem.
35 Nature of proceeding: Such proceeding is brought against the real
36 property only and is to foreclose the tax liens described in such peti-
37 tion. No personal judgment will be entered herein for such taxes or
38 other legal charges or any part thereof.
39 Persons affected: This notice is directed to all persons owning or
40 having or claiming to have an interest in the real property described in
41 such petition. Such persons are hereby notified further that a duplicate
42 of such petition has been filed in the office of the Enforcing Officer
43 of the Tax District and will remain open for public inspection up to and
44 including the date specified below as the last day for redemption.
45 Right of redemption: Any person having or claiming to have an interest
46 in any such real property and the legal right thereto may on or before
47 said date redeem the same by paying the amount of all such unpaid tax
48 liens thereon, including all interest and penalties and other legal
49 charges which are included in the lien against such real property,
50 computed to and including the date of redemption. Such payments shall be
51 made to ......... (here insert the name, title and address of the offi-
52 cial to whom such payments are to be made). In the event that such taxes
53 are paid by a person other than the record owner of such real property,
A. 7081 3
1 the person so paying shall be entitled to have the tax liens affected
2 thereby satisfied of record.
3 Last day for redemption: The last day for redemption is hereby fixed
4 as the ......... day of .......... (here insert a date at least three
5 months after the date of the first publication of this notice).
6 Service of answer: Every person having any right, title or interest in
7 or lien upon any parcel of real property described in such petition may
8 serve a duly verified answer upon the attorney for the Tax District
9 setting forth in detail the nature and amount of his or her interest and
10 any defense or objection to the foreclosure. Such answer must be filed
11 in the office of the county clerk and served upon the attorney for the
12 Tax District on or before the date above mentioned as the last day for
13 redemption.
14 Failure to redeem or answer: In the event of failure to redeem or
15 answer by any person having the right to redeem or answer, such person
16 shall be forever barred and foreclosed of all his or her right, title
17 and interest and equity of redemption in and to the parcel described in
18 such petition and a judgment in foreclosure may be taken by default.
19 Enforcing Officer:
20 ..................
21 ..................
22 (Name and title of
23 enforcing officer)
24 Attorney for Tax District:
25 ...........................
26 ...........................
27 ...........................
28 ...........................
29 (Name, title and address of attorney for tax district, if the same is
30 not the enforcing officer)
31 S 3. This act shall take effect on the first of January next succeed-
32 ing the date on which it shall have become a law.
