Bill Text: NY A07846 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes municipalities to treat unpaid fines for building code, property maintenance and nuisance violations as unpaid real property taxes and to impose a tax lien therefor.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-01-04 - referred to real property taxation [A07846 Detail]

Download: New_York-2011-A07846-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7846
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                     May 19, 2011
                                      ___________
       Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
         Committee on Real Property Taxation
       AN ACT to amend the real property tax law, in  relation  to  authorizing
         municipalities to treat unpaid building code, property maintenance and
         nuisance  fines as delinquent taxes and impose tax liens upon the real
         property which is the subject of such fines
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.    The  real  property  tax law is amended by adding a new
    2  section 901 to read as follows:
    3    S 901. AUTHORIZING INCLUSION IN THE TAX LEVY OF CERTAIN FINES  IMPOSED
    4  BY  MUNICIPAL  CORPORATIONS.  1. NOTWITHSTANDING ANY PROVISION OF LAW TO
    5  THE CONTRARY, A MUNICIPAL CORPORATION, ACTING BY AND THROUGH ITS GOVERN-
    6  ING BODY, MAY ENACT A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING  THAT
    7  FINALLY  ADJUDICATED FINES IMPOSED UPON REAL PROPERTY FOR BUILDING CODE,
    8  PROPERTY MAINTENANCE AND NUISANCE  VIOLATIONS  SHALL  BE  DEEMED  TO  BE
    9  DELINQUENT  TAXES  IN  ACCORDANCE WITH THE PROVISION OF THIS SECTION. NO
   10  SUCH LAW, ORDINANCE OR RESOLUTION SHALL BE DEEMED TO TAKE  EFFECT  UNTIL
   11  IT SHALL HAVE BEEN FILED WITH THE CLERK OF THE MUNICIPAL CORPORATION AND
   12  THE APPROPRIATE COLLECTING OFFICER.
   13    2.  EVERY  SUCH  LOCAL LAW, ORDINANCE AND RESOLUTION SHALL ESTABLISH A
   14  PROCEDURE FOR THE JUDICIAL DETERMINATION AND ADJUDICATION OF THE  UNDER-
   15  LYING  CIRCUMSTANCES RELATING TO THE BUILDING CODE, PROPERTY MAINTENANCE
   16  OR NUISANCE VIOLATION, AND THE FINE TO BE IMPOSED  IF  THE  COURT  FINDS
   17  THAT  SUCH  A VIOLATION OCCURRED. FURTHERMORE, A REAL PROPERTY OWNER WHO
   18  AFTER BEING ADJUDGED TO HAVE COMMITTED A VIOLATION SHALL HAVE THE  RIGHT
   19  TO APPEAL SUCH JUDGEMENT.
   20    3.  EVERY LOCAL LAW, ORDINANCE AND RESOLUTION ENACTED PURSUANT TO THIS
   21  SECTION SHALL  PROVIDE  THAT  EACH  AFFECTED  PROPERTY  OWNER  SHALL  BE
   22  PROVIDED,  BY  THE  MUNICIPAL  CORPORATION,  WITH NOT LESS THAN TEN DAYS
   23  WRITTEN NOTICE PRIOR TO THE OCCURRENCE OF ANY ACTION  BY  THE  MUNICIPAL
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09195-01-1
       A. 7846                             2
    1  CORPORATION  PURSUANT  TO  THE  PROVISIONS OF THIS SECTION.   EVERY SUCH
    2  NOTICE SHALL INFORM THE REAL PROPERTY OWNER THAT  A  REAL  PROPERTY  TAX
    3  LIEN MAY BE IMPOSED IF THE FINE REMAINS UNPAID.
    4    4. A MUNICIPAL CORPORATION MAY, NOT LESS THAN ONE YEAR AFTER THE FINAL
    5  ADJUDICATION AND EXHAUSTION OF ALL APPEALS RELATING TO THE IMPOSITION OF
    6  A  FINE FOR A BUILDING CODE, PROPERTY MAINTENANCE OR NUISANCE VIOLATION,
    7  DECLARE SUCH FINE AND ANY EXPENSES INCURRED IN ADJUDICATING SUCH FINE TO
    8  BE UNPAID REAL PROPERTY TAXES ON THE SUBJECT PROPERTY, AND INCLUDE  SUCH
    9  FINE  ON  THE TAX ROLL OF UNPAID TAXES DELIVERED TO THE COLLECTING OFFI-
   10  CER.
   11    S 2. Section 936 of the real property tax law, as amended  by  chapter
   12  237  of the laws of 1995, subdivision 1 as amended by chapter 355 of the
   13  laws of 1997, is amended to read as follows:
   14    S 936. Return of unpaid delinquent taxes.  1. Upon the  expiration  of
   15  his  OR  HER  warrant, each collecting officer shall make and deliver to
   16  the county treasurer an account, subscribed and affirmed by him  OR  HER
   17  as  true  under the penalties of perjury, of all taxes listed on the tax
   18  roll which remain unpaid INCLUDING ANY FINES DEEMED TO BE  UNPAID  TAXES
   19  PURSUANT  TO  SECTION NINE HUNDRED ONE OF THIS ARTICLE, except that such
   20  collecting officer shall not include in such account the amount  of  the
   21  installments  of taxes returned unpaid pursuant to [section nine hundred
   22  twenty-eight-b or] subdivision one of section nine  hundred  seventy-six
   23  of  this  chapter.  The  county  treasurer shall, if satisfied that such
   24  account is correct, credit him with the amount of such unpaid delinquent
   25  taxes. Such return shall be endorsed upon or attached to the tax roll.
   26    2. In making the return of unpaid taxes AND FINE DEEMED TO  BE  UNPAID
   27  TAXES, the collecting officer shall add five per centum to the amount of
   28  each tax as levied. In the event that the collecting officer fails to do
   29  so,  the county treasurer shall make such addition. In a county in which
   30  there is a local law in effect pursuant to [section nine  hundred  twen-
   31  ty-eight-b  or] section nine hundred seventy-two of this chapter provid-
   32  ing for the collection of taxes in installments,  the  five  per  centum
   33  provided  by  this  subdivision  shall not be added to the taxes which a
   34  real property owner has elected  to  pay  in  installments  pursuant  to
   35  [section  nine  hundred twenty-eight-b or] section nine hundred seventy-
   36  five of this chapter. Such five per centum shall be added by the  county
   37  treasurer  to  the  amount  of  such taxes as shall have remained unpaid
   38  after the date upon which the last installment was due  as  provided  in
   39  such  local law. The amount of such added per centum shall thereafter be
   40  deemed part of the amount of the unpaid tax.
   41    S 3. Subdivision 2 of section 1102 of the real property  tax  law,  as
   42  amended  by  chapter  532  of  the  laws  of 1994, is amended to read as
   43  follows:
   44    2. "Delinquent tax" means an unpaid tax, UNPAID FINES THAT ARE  DEEMED
   45  TO BE UNPAID TAXES PURSUANT TO SECTION NINE HUNDRED ONE OF THIS CHAPTER,
   46  special ad valorem levy, special assessment or other charge imposed upon
   47  real  property  by  or  on  behalf of a municipal corporation or special
   48  district, plus all applicable charges, relating to any parcel  which  is
   49  included  in  the return of unpaid delinquent taxes prepared pursuant to
   50  section nine hundred thirty-six of this chapter or such  other  general,
   51  special,  or local law as may be applicable. In no event, however, shall
   52  "delinquent tax" include any unpaid tax or other  charge  against  lands
   53  owned by the state.
   54    S 4. This act shall take effect immediately.