Bill Text: NY S08839 | 2017-2018 | 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 (Republican 1-0)
Status: (Introduced - Dead) 2018-06-20 - RECOMMITTED TO RULES [S08839 Detail]
Download: New_York-2017-S08839-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 8839 IN SENATE May 24, 2018 ___________ Introduced by Sen. GALLIVAN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government 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 [board20of 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, 23 shall constitute the Erie county legislature which shall be the legisla- 24 tive and governing body of the county of Erie. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD16005-01-8S. 8839 2 1 (e) The term ["commissioner of finance"] "director of real property 2 tax services" means the [commissioner of finance of the county of Erie,3and in respect of county taxes levied upon real property within the city4of Buffalo, and of county and school district taxes unpaid on the rolls5returned by the several collectors and receivers of taxes, the term6means the collector of such county and school district taxes] director 7 of real property tax services of Erie county, who shall be the head of 8 the department of real property tax services and who shall perform all 9 duties in relation to the administration and collection of taxes hereto- 10 fore performed by a county treasurer or commissioner of finance; who 11 shall perform all duties in relation to the extension of taxes and the 12 issuing of tax bills heretofore performed by the clerk of the Erie coun- 13 ty legislature; who shall keep a record of the transfer of title to real 14 property and immediately notify the town clerk or the city board of 15 assessors of all such transfers in each town or city as the case may be; 16 who shall make available a consultation and advisory service to assist 17 local assessors in the performance of their duties and in the establish- 18 ment and maintenance of suitable procedures and facilities to improve 19 assessment records and practices; who shall submit to the county execu- 20 tive proposed county tax equalization rates consistent with standards 21 prescribed by the legislature; who shall submit to the county legisla- 22 ture and the county executive reports and interpretations thereof as 23 requested on a timely basis and who shall perform all duties now or 24 hereafter required by law to be performed by the county director of real 25 property. 26 (f) The term "assessors" means the board of assessors or the single 27 assessor in each of the towns and cities within the county of Erie [and28of the city of Lackawanna; and in respect to the assessment of real29property for state and county purposes, the term means the assessors of30the city of Tonawanda and the city of Buffalo]. 31 (g) The term "collector" or "receiver of taxes" means the tax collect- 32 ing officer of each town in the county of Erie and the treasurer of the 33 city of Lackawanna and the city of Tonawanda. 34 (h) The term "county assessment roll" means the assessment roll duly 35 prepared by the assessors [and the clerk of the board of supervisors] 36 for the levy, spread and collection of state, county, town and district 37 taxes, either prior or subsequent to the final correction of such roll. 38 (i) The term "school district assessment roll" means [such a dupli-39cate] that part of the county assessment roll as is prepared by the 40 assessors [and the clerk of the board of supervisors] and/or the direc- 41 tor of real property tax services for the levy, spread and collection of 42 school district taxes, either prior or subsequent to the final 43 correction of such roll. 44 (j) The term "tax roll" means the county assessment roll after the 45 levy and spread thereon of the state, county, town and district and 46 special district taxes by the [board of supervisors] legislature. 47 (k) The term "school district tax roll" means the school district 48 assessment roll after the levy and spread thereon of the school district 49 taxes against the taxable real property located within such school 50 district. 51 (l) The term "taxes" as a noun means the taxes levied for all state, 52 county, town [and], district and special district purposes by the [board53of supervisors] legislature. 54 (m) The term "school taxes" or "school district taxes" means the taxes 55 levied for school district purposes against so much of the taxable realS. 8839 3 1 property within a school district as lies within the bounds of the coun- 2 ty of Erie. 3 (n) The term "assessed valuation" means the appraised value of real 4 property and of special franchises as the same appear upon the county 5 assessment rolls and the school district assessment rolls, either prior 6 or subsequent to the final correction of such rolls. 7 (o) The term "budget" with reference to school districts means so much 8 of the estimated expenditures of a school district as is to be raised by 9 a tax on real property liable therefor. 10 (p) The term "village" means each of the villages within the county of 11 Erie. 12 (q) The term "homestead property" means any one or two family residen- 13 tial real property that is owner-occupied. For the purposes of this 14 definition, "owner-occupied" means occupied by an owner of the property, 15 provided that the owner is a natural person, or the spouse, sibling, 16 parent, child, grandparent, grandchild, and all persons who are related 17 by blood, marriage or adoption, of a deceased owner who occupied the 18 dwelling within twelve months of the time of his death. 19 § 2. Sections 3-2.1, 3-2.2, 3-3.0, 3-4.0, 3-5.0 and 3-6.0 of chapter 20 812 of the laws of 1942, constituting the Erie county tax act, section 21 3-2.1 as added by chapter 474 of the laws of 1952, sections 3-2.2 and 22 3-6.0 as added by chapter 760 of the laws of 1953, sections 3-3.0 and 23 3-4.0 as amended by chapter 413 of the laws of 2008 and section 3-5.0 as 24 amended by chapter 188 of the laws of 2000, are amended to read as 25 follows: 26 § 3-2.1[.] Assistance in preparation of county assessment rolls. In 27 order to promote uniformity, accuracy and efficiency in the preparation 28 of annual county assessment rolls, and notwithstanding the provisions of 29 any other general, special or local law, [the clerk of] the [board of30supervisors] director of real property tax services is hereby authorized 31 and empowered to furnish to any assessor or town board of assessors 32 which requests the same, the information, data, and clerical assistance 33 [and use of mechanical devices and tabulating machines] employed [by34such clerk] in the preparation of annual county tax rolls. [Such35assistance may include special descriptive symbols, designations and36codes to identify each parcel of real property in any such town, the37furnishing of assessment roll forms upon which such clerk may imprint,38by the use of mechanical means or tabulating machines, such assessment39information as may be available to him, including, but not restricted40to, the data contained upon the last preceding assessment roll of such41town.] The furnishing of such assistance [by such clerk] shall in no 42 manner affect or modify the powers and duties vested in or imposed upon 43 assessors or boards of assessors by this or any other law relating to 44 the assessment of real property, the verification of assessment rolls, 45 the final completion thereof, the hearing of grievances, the publication 46 and posting of notices and relating to all requirements ensuing the 47 preparation of assessment rolls. When finally completed and verified by 48 the assessor or board of assessors such assessment rolls shall be deemed 49 in all respects to be the annual assessment rolls prepared by the asses- 50 sor or boards of assessors as in this and in all other laws defined and 51 provided. 52 § 3-2.2 Assistance in preparation of village and city assessment 53 rolls. Notwithstanding the provisions of any other general, special or 54 local law, the county of Erie and the villages and cities located within 55 such county may, pursuant to resolution of their respective governing 56 bodies, enter into agreements with each other with respect to the prepa-S. 8839 4 1 ration of annual village or city assessment rolls by the county. Such 2 agreement shall provide for the payment by such village or city to the 3 county of the actual expense incurred by the county for the materials 4 used and labor furnished in the preparation of such assessment rolls[,5and may provide that such assessment rolls shall be prepared by mechan-6ical devices]. No provision of this section or of any agreement made 7 pursuant thereto shall in any manner affect, modify or enlarge the 8 duties and powers imposed upon or vested in the assessor or board of 9 assessors of any such village or city by any law relating to the deter- 10 mination of assessed valuations of real property by such board, the 11 verification and final completion of such assessment rolls by such 12 board, the publication and posting of notices and the hearing of griev- 13 ances, and all other matters and requirements of law ensuing and follow- 14 ing the preparation of annual assessment rolls. When finally completed 15 and verified by the village or city board of assessors, and upon due 16 compliance with the provisions of law pertaining thereto, such assess- 17 ment rolls shall be deemed in all respects to be the annual village or 18 city assessment rolls prepared by the village or city board of assessors 19 as defined and provided in any law applicable and appertaining thereto. 20 § 3-3.0 Completion of tentative assessment roll, and notice thereof. 21 The [board of] assessors shall complete the tentative assessment roll 22 for the ensuing fiscal year on or before the first day of May. The form 23 of such roll shall be as prescribed by law and shall provide, among 24 [others] other information, a separate [column therein headed "unpaid25school taxes"] listing of unpaid school taxes. The [board of] assessors 26 shall make a copy of such assessment roll which shall be left with one 27 of their number, and shall forthwith cause a notice to be conspicuously 28 posted in three or more public places within the town, stating that they 29 have completed the assessment roll and that a copy thereof has been left 30 with one of their number at a specific place where it may be seen and 31 examined by any person until the fourth Tuesday of May next following 32 and that on that day they will meet at a time and place specified in the 33 notice to review their assessments. During such time the assessor with 34 whom the roll is left shall submit it to the inspection of every person 35 applying for that purpose. Publication of such notice once in any news- 36 paper having a general circulation within the town may be made in place 37 of such posting. 38 § 3-4.0 Notice of publication of assessment roll to non-residents. 39 Between the first and sixth days of May the board of assessors shall 40 mail a copy of the notice prescribed by section 3-3.0 to each non-resi- 41 dent person, corporation [and person] and/or entity who has filed a 42 written demand therefor with the town clerk on or before the fifteenth 43 day of the preceding April. In addition to the matters included in such 44 notice pursuant to section 3-3.0, such notice shall also specify each 45 parcel of land assessed to such non-resident person, corporation or 46 [person] entity and the assessed valuation thereof. Upon application 47 made before the third Tuesday of May by any such owner of real estate, 48 the assessors shall fix a time subsequent to the third Tuesday in May, 49 but not later than the fourth Tuesday of May, for a hearing to review 50 their assessment. 51 § 3-5.0 [Final completion] Completion of final assessment roll. The 52 assessment roll shall be finally completed, verified and filed with the 53 town clerk in accordance with the provisions of the state real property 54 tax law, on or before the first day of July in each year. 55 § 3-6.0 County assessment official for fire district purposes. The 56 valuations, real property descriptions and other pertinent dataS. 8839 5 1 contained in the annual county assessment roll shall be used for the 2 purpose of annually levying and collecting taxes for fire district, fire 3 protection or similar purposes. It shall be the duty of each town board 4 of assessors to annually certify to the [clerk of the board of supervi-5sors] director of real property tax services the amount to be raised for 6 each fire district, fire protection or similar district, together with 7 an accurate reference to the real property against which a tax for such 8 purpose is to be levied, spread and collected. No formal or purported 9 copy of an assessment roll prepared by any agency other than [the] a 10 town board of assessors shall be recognized or used by the [clerk of the11board of supervisors] director of real property tax services for the 12 purposes referred to in this section. The expense, if any, incurred by 13 any town in carrying out the provisions of this section shall be a prop- 14 er charge against the district on whose behalf such taxes are levied and 15 shall be paid by such district to such town immediately after such taxes 16 shall have been collected. 17 § 3. Sections 4-1.0, 4-3.0, 4-3.1, 4-4.0, 4-6.0 and 4-7.0 of chapter 18 812 of the laws of 1942, constituting the Erie county tax act, sections 19 4-1.0, 4-3.0, 4-3.1 and 4-6.0 as amended by chapter 682 of the laws of 20 1969 and section 4-4.0 as amended by chapter 562 of the laws of 1943, 21 are amended to read as follows: 22 § 4-1.0 County assessment official for school district purposes. The 23 assessment annually made and completed as the county assessment roll, 24 shall be the assessment for school district purposes. It shall be the 25 duty of the board of assessors of each town, prior to the first day of 26 August, to prepare a separate assessment roll of property situated with- 27 in the school district or districts in such town, which separate assess- 28 ment roll shall be copied from the assessment roll just completed [and29shall be made on forms furnished by the Erie county legislature]. Such 30 roll may be prepared pursuant to the provisions of section 3-2.1 of this 31 act, shall be verified by the board of assessors as in section 3-5.0 32 provided and shall be used for school district purposes. Such school 33 district assessment roll shall contain all of the assessment information 34 contained in the county assessment roll and shall also [have a ruled35column headed "school district taxes"] separately set forth the school 36 district taxes, and the amount of the annual school tax shall be spread 37 upon such roll [in such column] as in this act provided. 38 § 4-3.0 Certification of school budgets and tax rates; school taxes to 39 be spread by [clerk of Erie county legislature] director of real proper- 40 ty tax services. After the lawful authorities in each school district 41 shall have adopted their school budget and fixed the amount of taxes to 42 be raised therein for such school district in the manner provided by 43 law, the board of education, board of trustees, or the sole trustee of 44 such school district, shall determine and fix the rate on each one thou- 45 sand dollars of assessed valuation of taxable real property therein, 46 necessary to raise the total amount of the budget of such school 47 district based upon the assessed valuations certified by the assessors. 48 They shall direct that the amount of such budget be raised by tax in 49 such school district and shall, prior to the tenth day of August of each 50 year, certify to and file with the [clerk of the Erie county legisla-51ture] director of real property tax services such budget and such tax 52 rate, together with certified copies of all resolutions in connection 53 therewith. Thereupon [such clerk] the director of real property tax 54 services shall forthwith spread against each parcel of taxable real 55 property upon such school assessment roll, at the tax rate certified to 56 him, the amount of the school tax for the school year. The provisions ofS. 8839 6 1 this section relating to the spreading of the annual school district 2 taxes by the [clerk of the Erie county legislature] director of real 3 property tax services shall not apply to the school districts situated 4 in the town of Tonawanda, but the duty of spreading such school district 5 taxes shall devolve upon the assessor of such town. The assessor of the 6 town of Tonawanda shall on or before the tenth day of August of each 7 year deliver such roll to the [clerk of the Erie county legislature] 8 director of real property tax services. 9 § 4-3.1 Cost of creating school district roll to be charged to respec- 10 tive school districts. [The actual cost to the county of procuring and11furnishing the forms for school district assessment rolls to the respec-12tive boards of assessors as provided by section 4-1.0 of this act, and13the] The actual cost to the county per item of spreading the school 14 district taxes upon the various school district tax rolls shall be 15 apportioned and charged to the respective school districts benefitted by 16 such labor and material. The [clerk of the Erie county legislature] 17 director of real property tax services shall on or before the first 18 Tuesday of October in each year certify to the Erie county legislature 19 the total actual cost for material furnished and labor performed in the 20 making and spreading of such school district tax rolls together with his 21 apportionment thereof to each school district benefitted thereby; and 22 the Erie county legislature shall thereupon and on or before the first 23 Tuesday of December in each year determine the proper apportionment to 24 be charged to each school district benefited thereby. The [commissioner25of finance] director of real property tax services shall thereafter and 26 on or before the tenth day of March in each year file with each such 27 school district a statement of the amount so apportioned to such school 28 district and the amount so apportioned to and payable by the school 29 district shall be included in the next ensuing annual budget of such 30 school district and raised by tax upon all taxable real property therein 31 in the manner provided in this act for the levying and raising of school 32 district taxes, and when collected such amount shall be paid by the 33 school treasurer to the [commissioner of finance] Erie county comp- 34 troller. In the event of a default in such payment by such school 35 district, the county shall be entitled to proceed to satisfy such claim 36 as in section 12-10.0 of this act provided. 37 § 4-4.0 Levy of school district taxes. The [clerk of the board of38supervisors] director of real property tax services shall complete the 39 extension of taxes for school district purposes upon such school 40 district assessment roll and shall deliver such roll, together with the 41 certified copy of the school budget, tax rate and resolutions, to the 42 [board of supervisors] legislature on or before the first day of Septem- 43 ber in each year. The [board of supervisors] legislature shall on or 44 before the first Tuesday of September in each year, levy the taxes so 45 extended for such school district purposes and thereupon such school 46 district assessment roll shall become and be the school district tax 47 roll. The clerk of the [board of supervisors] legislature shall cause 48 such school district budget, tax rate and resolutions to be printed in 49 the journal of the proceedings of the [board of supervisors] 50 legislature. 51 § 4-6.0 Delivery of school district tax roll and warrant. After the 52 Erie county legislature shall have duly levied the school district 53 taxes, a warrant, under seal of the county and signed by the chairman 54 and clerk of such legislature, shall be annexed to the school district 55 tax roll, commanding the school district tax collector, the collector of 56 taxes, the treasurer of the city of Lackawanna, or the receiver ofS. 8839 7 1 taxes, as the case may be, and after him the [commissioner of finance] 2 director of real property tax services as herein provided, to collect 3 from the several persons and on the properties named and described in 4 such tax roll, the several sums mentioned therein opposite their respec- 5 tive names or properties as the school tax, together with the fees, 6 penalties and interest charges as herein set forth. 7 § 4-7.0 Date of delivery of school district tax rolls. Such school 8 district tax rolls shall be delivered to the [supervisor of each town9and to the supervisor of the city of Lackawanna, and shall be by him10delivered to the] school district tax collector, the collector or 11 receiver of taxes on, or as soon after, the date of the levy of the 12 taxes thereon as is practicable, but in no event later than the tenth 13 day of September ensuing the date of levy. 14 § 4. Sections 5-0.2, 5-0.4, 5-2.0, 5-3.0, 5-5.1, 5-7.0, 5-9.0, 5-10.0, 15 5-11.0, 5-12.0 and 5-13.0 of chapter 812 of the laws of 1942, constitut- 16 ing the Erie county tax act, section 5-2.0 as amended by chapter 8 of 17 the laws of 2006, sections 5-3.0, 5-7.0, 5-10.0 and 5-13.0 as amended by 18 chapter 439 of the laws of 1997, section 5-5.1 as amended by chapter 474 19 of the laws of 1952 and sections 5-9.0 and 5-12.0 as amended by chapter 20 682 of the laws of 1969, are amended to read as follows: 21 § 5-0.2 Method of election; certification. The election under section 22 5-0.0 shall be made at any annual meeting of the school district and 23 when such election is made it shall be certified by the clerk of the 24 school district to the town clerk and to the clerk of the [board of25supervisors] legislature on or before the first day of September follow- 26 ing such school district meeting, and it shall be spread upon the record 27 or minutes of the proceedings of the town board and the [board of super-28visors] legislature. 29 § 5-0.4 Revocation of election. Such school district may, at the 30 second annual district meeting following the annual district meeting at 31 which such election is made, elect to revoke and rescind its election 32 that its school district taxes be collected by the town collector or 33 receiver of taxes, and such revocation or rescission shall be certified 34 by the clerk of such school district to the town clerk and to the clerk 35 of the [board of supervisors] legislature on or before the first day of 36 September following such school district meeting; and the same shall be 37 spread upon the record or minutes of the proceedings of the town board 38 and the [board of supervisors] legislature. But no such revocation or 39 rescission shall in any manner invalidate, rescind or revoke any act 40 done, liability imposed or right accrued whether the same be contingent, 41 inchoate or consummate, or any suit, proceeding or prosecution had or 42 commenced or any penalty incurred prior to the effective date of such 43 revocation or rescission. 44 § 5-2.0 Fees and penalties on school district taxes. (a) All such 45 school district taxes shall be due and payable within ten days after the 46 receipt of the school district tax roll by the collector or receiver of 47 taxes, and if paid on or before the fifteenth day of October next ensu- 48 ing the levying of such taxes, it shall be received, together with a fee 49 of one [and one-half] per centum unless such fee is waived by resolution 50 of the town board, or the common council of the city of Lackawanna. If 51 paid after October fifteenth and before November first, seven [and one-52half] per centum shall be added to and collected with such school 53 district taxes; if paid on November first and before December first, 54 [nine] eight per centum shall be added. Whenever the last day to pay 55 school district taxes without a penalty or with a stated penalty, as 56 herein before or hereinafter provided, falls on a Sunday or legal holi-S. 8839 8 1 day, such taxes may be paid on the next business day succeeding such 2 Sunday or legal holiday without incurring any additional penalty. 3 (b) Notwithstanding the provisions of any other general, special or 4 local law, rule or regulation to the contrary, the collector or receiver 5 of taxes is authorized to accept partial payments to be applied toward 6 current fiscal year taxes. 7 (c) Each such partial payment shall be allocated and proportionally 8 applied against the unpaid current fiscal year taxes on the one hand and 9 the fees, penalties and interest charges accrued thereon on the other, 10 as of the date of the partial payment, in the proportions, respectively, 11 which the unpaid taxes and the accrued fees, penalties and interest 12 charges bear to the aggregate amount of the unpaid current fiscal year 13 taxes and the fees, penalties and interest charges accrued thereon. 14 (d) Except in the reduction of the unpaid amount of current fiscal 15 year taxes or liens, the provisions of this section and the receipt of 16 the partial payments authorized hereunder shall not impair or otherwise 17 affect the creation and continuing existence of any lien for unpaid 18 taxes in favor of the county, the authority of the county to sell tax 19 certificates, to issue or take a tax deed to any real property affected 20 by a tax certificate or to prosecute an action to foreclose or otherwise 21 enforce collection of any such tax sale certificate or lien for unpaid 22 taxes. 23 § 5-3.0 Disposition of fees, penalties and interest on school district 24 taxes. All moneys representing fees, penalties and interest collected as 25 part of any school district tax pursuant to the provisions of this act, 26 shall be accounted for and disposed of as follows: 27 In all cases where such school district taxes are being collected by a 28 collector or receiver of taxes under his warrant, the first seven [and29one-half] per centum penalty chargeable and collected for tardy payment 30 of such taxes, shall be considered as a fee for collection, and such fee 31 of seven [and one-half] per centum shall be retained by such collector 32 or receiver of taxes and shall be by him disposed of according to law. 33 In all cases where, pursuant to this act, more than seven [and one-half] 34 per centum penalty is chargeable and collected with such school district 35 taxes by such collectors and receivers of taxes, such penalty charged 36 and collected in excess of such seven [and one-half] per centum shall be 37 considered as interest on such school district taxes and when so 38 collected shall, if such school district taxes be collected prior to the 39 first day of December, be accounted for and paid over to the school 40 district. 41 § 5-5.1 Tax bills to be prepared by [clerk of board of supervisors] 42 the director of real property tax services. Upon the [written] request 43 of any school district addressed to the [board of supervisors] director 44 of real property tax services, [such board may direct its clerk to] the 45 director, or his designee, may prepare for such school district annual 46 school district tax bills [by the use of accounting or tabulating47machines]. Such tax bill shall be in such form as will comply with the 48 provisions of this article. The actual cost to the county of procuring 49 and preparing such tax bills shall be a charge upon the school district 50 at whose request the same shall have been prepared and the county shall 51 be reimbursed and shall be paid such cost as in section 4-3.1 of this 52 act provided. 53 § 5-7.0 Fees, penalties and interest not to be waived. No collector or 54 receiver of taxes shall waive any fees, penalties or interest for the 55 collection or tardy payment of school district taxes, except that the 56 town board of any town, or the common council of the city of Lackawanna,S. 8839 9 1 may, by resolution, waive the imposition and collection of the initial 2 one [and one-half] per centum fee imposed on such taxes. 3 § 5-9.0 Transcript of uncollected school district taxes. On the first 4 day of December next succeeding the delivery of the school district tax 5 rolls to the several school tax collectors, town collectors and receiv- 6 ers of taxes, or within five days thereafter, each school district tax 7 collector, town collector or receiver of taxes shall make a return of 8 the uncollected school district taxes to the board of education, board 9 of trustees or sole trustee of the school district; and such board of 10 education, board of trustees or sole trustee of such school district 11 shall make its certification and transmit the account, collector's affi- 12 davit and the certificate to the [commissioner of finance] director of 13 real property tax services not later than the eighth day of December. 14 § 5-10.0 Certification of unpaid school taxes to Erie county legisla- 15 ture. The [commissioner of finance] director of real property tax 16 services, after balancing and verifying such account of uncollected 17 school taxes, shall cause a transcript of the same to be filed with the 18 Erie county legislature of the county, and the [clerk of the Erie county19legislature] director of real property tax services shall thereupon and 20 prior to the delivery of county tax rolls prescribed by section 6-2.0, 21 spread such uncollected school district taxes, with an addition of [ten22and one-half] nine per centum, against the respective properties appear- 23 ing on the county assessment roll and liable therefore. 24 § 5-11.0 Payment by county to school districts. The [board of supervi-25sors] legislature, on or before the twentieth day of February of each 26 year shall cause to be paid to the respective school districts the 27 amount of such uncollected school district taxes, without interest, fees 28 or penalties. 29 § 5-12.0 Uncollected school district taxes belong to the county. Upon 30 the receipt by the [commissioner of finance] director of real property 31 tax services of the account of uncollected school district taxes, such 32 uncollected taxes thereon shall be and become the property of the county 33 of Erie and the county shall be entitled to collect and receive the same 34 with all lawful fees, penalties and interest charges as in this act 35 provided, to the same effect as though the said uncollected school 36 district taxes were county taxes returned to the [commissioner of37finance] director of real property tax services. 38 § 5-13.0 Collection by [commissioner of finance] director of real 39 property tax services. Such unpaid school district taxes may be paid to 40 and shall be received by the [commissioner of finance] director of real 41 property tax services with the [ten and one-half] nine per centum there- 42 on during the month of December and upon the payment of same such 43 [commissioner of finance] director of real property tax services shall 44 issue therefor his receipt, with receipt shall contain the same informa- 45 tion as is contained on the receipt issued pursuant to section 5-5.0, 46 except that the date of the receipt of such school district tax roll and 47 warrant by the collector or receiver of taxes need not be shown. 48 § 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, 49 6-7.0, 6-8.1, 6-8.2, 6-9.0, 6-10.0, 6-11.0, 6-13.0, 6-14.0, 6-16.0, 50 6-17.0, 6-18.0, 6-19.0, 6-20.0, 6-21.0, 6-23.0, 6-24.0 and 6-25.0 of 51 chapter 812 of the laws of 1942, constituting the Erie county tax act, 52 section 6-1.0 as amended by chapter 627 of the laws of 1956, sections 53 6-2.0, 6-2.1, 6-3.0, 6-4.0, 6-5.0, 6-9.0, 6-11.0, 6-13.0, 6-18.0, 54 6-19.0, 6-20.0, 6-21.0 and 6-23.0 as amended by chapter 682 of the laws 55 of 1969, sections 6-4.1 and 6-17.0 as amended by chapter 390 of the laws 56 of 1999, sections 6-7.0 and 6-8.1 as amended by chapter 8 of the laws ofS. 8839 10 1 2006, section 6-8.2 as added and sections 6-10.0 and 6-16.0 as amended 2 by chapter 439 of the laws of 1997, section 6-14.0 as amended by chapter 3 228 of the laws of 1986, section 6-24.0 as added by chapter 733 of the 4 laws of 1959 and section 6-25.0 as added by chapter 289 of the laws of 5 1993, are amended to read as follows: 6 § 6-1.0 General tax levy; town and county budgets. [The board of7supervisors may prescribe and furnish the forms on which the proposed8taxes to raise county, town and special district budgets shall be9entered, and may authorize and direct the employment of tabulating or10accounting machinery in ascertaining, spreading, entering and extending11such taxes.] The budgets of the several towns, fire districts and local 12 improvement districts shall be certified to the [board of supervisors] 13 Erie county legislature at least one week prior to the last Tuesday of 14 November, in accordance with law and the provisions of this act, and 15 upon the adoption of the county budget for the ensuing fiscal year, 16 [such board] the legislature shall[, on the last Tuesday of November,17each year,] levy and cause to be spread the taxes to be raised for such 18 town, fire district and local improvement district budgets and shall, at 19 the same time, levy and cause to be spread the state and county taxes 20 pursuant to law for the ensuing fiscal year. 21 § 6-2.0 Fiscal year; tax lien date; delivery of rolls. The fiscal year 22 of the county shall begin on the first day of January and end on the 23 thirty-first day of December in each year. After the Erie county legis- 24 lature shall have duly completed the tax rolls of the several cities and 25 towns of said county, the taxes and assessments thereon shall be and 26 become liens as of the first day of January next ensuing the levy there- 27 of and shall remain such liens until paid; and the said [board] legisla- 28 ture shall cause the rolls of the city of Buffalo to be delivered to the 29 [commissioner of finance] director or real property tax services and 30 shall cause the rolls of the cities of Tonawanda and Lackawanna and the 31 several towns to be delivered to their respective collectors and receiv- 32 ers of taxes on or as soon after the first day of January as practica- 33 ble, but in no event later than the first day of February in each year. 34 § 6-2.1 [Commissioner of finance] Director of real property tax 35 services to indicate tax delinquency on tax rolls. It shall be the duty 36 of the [commissioner of finance] director of real property tax services, 37 prior to the delivery of the tax rolls as directed in section 6-2.0, to 38 indicate which parcels of real property on such rolls are tax delin- 39 quent, by marking upon such rolls opposite the parcel of real property 40 affected, a statement indicating that there are unpaid taxes upon such 41 real property. The provisions of this section are for the benefit and 42 advice of delinquent taxpayers, and failure of the [commissioner of43finance] director of real property tax services to indicate such delin- 44 quency on such rolls shall in no manner affect the validity or enforcea- 45 bility of any tax, tax sale or tax sale certificate founded upon or in 46 any manner connected with such tax roll. 47 § 6-3.0 Warrant to [commissioner of finance] director of real property 48 tax services. To each roll so delivered to the [commissioner of finance] 49 director of real property tax services a warrant under the seal of the 50 county and signed by the then chairman and clerk of the Erie county 51 legislature shall be annexed, commanding him to collect from the several 52 persons and on the properties named and described in the tax rolls the 53 several sums mentioned in [the last column of] said rolls opposite their 54 respective names or properties, together with the fees, penalties and 55 interest charges as herein set forth.S. 8839 11 1 § 6-4.0 [Commissioner of finance] Director of real property tax 2 services to advertise collection of taxes. The [commissioner of3finance] 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 of6Buffalo, each having a daily average circulation of not less than fifty7thousand] county of Erie, a notice that the tax rolls and warrants have 8 been received by him and that all persons [and], corporations and/or 9 entities named therein are required to pay their taxes at his office on 10 or before the fifteenth day of February next ensuing. Such notice shall 11 incorporate the schedule of penalties herein provided. 12 § 6-4.1 Collection in the city of Buffalo. (a) The taxes in the city 13 of Buffalo shall be due and payable on or before the fifteenth day of 14 February next ensuing the levying of such tax, and when so paid, shall 15 be received with no additions or penalties. If paid on February 16 sixteenth and before March first, one [and one-half] per centum shall be 17 added; if paid on March first and before March sixteenth, [three] two 18 per centum shall be added; if paid on March sixteenth and before April 19 first, [four and one-half] three per centum shall be added; if paid on 20 April first and before April sixteenth, [six] four per centum shall be 21 added; if paid on April sixteenth and before May first, [seven and one-22half] five per centum shall be added. On the first day of May and on the 23 first day of each month thereafter an additional one [and one-half] per 24 centum shall be added and collected by the [commissioner of finance] 25 director of real property tax services until the date of the sale of 26 such unpaid taxes as in this act provided. Whenever the last day to pay 27 such taxes without a penalty or with a stated penalty, as hereinbefore 28 or hereinafter provided, falls on a Sunday or legal holiday, such taxes 29 may be paid on the next business day succeeding such Sunday or legal 30 holiday without incurring any additional penalty. 31 (b) Notwithstanding the provisions of any other general, special or 32 local law, rule or regulation to the contrary, the [commissioner of33finance] director of real property tax services of the county of Erie is 34 authorized to accept partial payments to be applied toward current 35 fiscal year taxes. 36 (c) Each such partial payment shall be allocated and proportionally 37 applied against the unpaid current fiscal year taxes on the one hand and 38 the fees, penalties and interest charges accrued thereon on the other, 39 as of the date of the partial payment, in the proportions, respectively, 40 which the unpaid taxes and the accrued fees, penalties and interest 41 charges bear to the aggregate amount of the unpaid current fiscal year 42 taxes and the fees, penalties and interest charges accrued thereon. 43 (d) Except in the reduction of the unpaid amount of current fiscal 44 year taxes or liens, the provisions of this section and the receipt of 45 the partial payments authorized hereunder shall not impair or otherwise 46 affect the creation and continuing existence of any lien for unpaid 47 taxes in favor of the county, the authority of the county to sell tax 48 certificates, to issue or take a tax deed to any real property affected 49 by a tax certificate or to prosecute an action to foreclose or otherwise 50 enforce collection of any such tax sale certificate or lien for unpaid 51 taxes. 52 § 6-5.0 Warrants to town collectors. To each roll so delivered to the 53 several town collectors and receivers of taxes, a warrant under the seal 54 of the county and signed by the then chairman and the clerk of the Erie 55 county legislature shall be annexed, commanding such collector or 56 receiver of taxes, and after him the [commissioner of finance] directorS. 8839 12 1 of real property tax services as herein prescribed, to collect from the 2 several persons and on the properties named and described in the tax 3 rolls, the several sums mentioned in [the last column of] such rolls 4 opposite the respective names or properties, together with the fees, 5 penalties and interest charges as herein set forth. 6 § 6-6.0 Collectors and receivers of taxes to advertise receipt of tax 7 rolls and warrants. Each collector or receiver of taxes, upon receiving 8 such roll and warrant, shall forthwith cause to be published, for not 9 exceeding five insertions in a newspaper having a general circulation in 10 such town, a notice that the tax roll and warrant has been received by 11 him, specifying the date of such receipt, and that all persons [and], 12 corporations and/or entities named therein are required to pay their 13 taxes at his office on or before the fifteenth day of February next 14 ensuing, in the case of towns of the first class, and [on or before the15fifteenth day of March next ensuing in the case of a town of the] second 16 class, and that he will attend at the places and times specified in such 17 notice to receive such taxes as herein provided. Such notice shall 18 incorporate the scale of penalties herein provided. In the event that 19 there is no newspaper having a general circulation in such town, such 20 notice shall be given by posting copies thereon in five conspicuous 21 places within such town, calculated to give general notice to the 22 taxpayers thereof. 23 § 6-7.0 Collection in towns of the first class and second class; 24 penalties. 25 (a) Taxes in towns of the first class and second class as defined by 26 law, shall be due and payable on or before the fifteenth day of February 27 next ensuing the levying of such tax, and when so paid, shall be 28 received with no additions or penalties. If paid on February sixteenth 29 and before March first, one [and one-half] per centum shall be added; if 30 paid on March first and before March sixteenth, [three] two per centum 31 shall be added; if paid on March sixteenth and before April first, [four32and one-half] three per centum shall be added; if paid on April first 33 and before April sixteenth, [six] four per centum shall be added; if 34 paid on April sixteenth and before May first, [seven and one-half] five 35 per centum shall be added. Taxes paid on and after May first, whether 36 paid to the receiver of taxes pursuant to his warrant, or any extension 37 thereof, or to the [commissioner of finance] director of real property 38 tax services after the return of the rolls to him by such receiver of 39 taxes, shall be paid with an addition of [nine] six per centum on May 40 first, [ten and one-half] seven per centum on June first, [twelve] eight 41 per centum of July first, [thirteen and one-half] nine per centum on 42 August first, [fifteen] ten per centum on September first, [sixteen and43one-half] eleven per centum on October first and [eighteen] twelve per 44 centum on November first. Whenever the last day to pay such taxes with- 45 out a penalty or with a stated penalty, as hereinbefore or hereinafter 46 provided, falls on a Sunday or legal holiday, such taxes may be paid on 47 the next business day succeeding such Sunday or legal holiday without 48 incurring any additional penalty. 49 (b) Notwithstanding the provisions of any other general, special or 50 local law, rule or regulation to the contrary, the collector or receiver 51 of taxes is authorized to accept partial payments to be applied toward 52 current fiscal year taxes. 53 (c) Each such partial payment shall be allocated and proportionally 54 applied against the unpaid current fiscal year taxes on the one hand and 55 the fees, penalties and interest charges accrued thereon on the other, 56 as of the date of the partial payment, in the proportions, respectively,S. 8839 13 1 which the unpaid taxes and the accrued fees, penalties and interest 2 charges bear to the aggregate amount of the unpaid current fiscal year 3 taxes and the fees, penalties and interest charges accrued thereon. 4 (d) Except in the reduction of the unpaid amount of current fiscal 5 year taxes or liens, the provisions of this section and the receipt of 6 the partial payments authorized hereunder shall not impair or otherwise 7 affect the creation and continuing existence of any lien for unpaid 8 taxes in favor of the county, the authority of the county to sell tax 9 certificates, to issue or take a tax deed to any real property affected 10 by a tax certificate or to prosecute an action to foreclose or otherwise 11 enforce collection of any such tax sale certificate or lien for unpaid 12 taxes. 13 § 6-8.1 Collection in villages; penalties. (a) Taxes in villages shall 14 be due and payable on or before the first day of July, or such other 15 date as may be applicable pursuant to the village law, following the 16 levying of such tax, and when so paid, shall be received with no addi- 17 tions or penalties. If paid on July second and before August first, 18 seven [and one-half] per centum shall be added. One [and one-half] per 19 centum shall be paid for each month and fraction thereof until paid. 20 Whenever the last day to pay such taxes without a penalty or with a 21 stated penalty, as provided in this section, falls on a Sunday or legal 22 holiday, such taxes may be paid on the next business day succeeding such 23 Sunday or legal holiday without incurring any additional penalty. 24 (b) Notwithstanding the provisions of any other general, special or 25 local law, rule or regulation to the contrary, the village treasurer, or 26 collecting officer of such village, is authorized to accept partial 27 payments to be applied toward current fiscal year taxes. 28 (c) Each such partial payment shall be allocated and proportionally 29 applied against the unpaid current fiscal year taxes on the one hand and 30 the fees, penalties and interest charges accrued thereon on the other, 31 as of the date of the partial payment, in the proportions, respectively, 32 which the unpaid taxes and the accrued fees, penalties and interest 33 charges bear to the aggregate amount of the unpaid current fiscal year 34 taxes and the fees, penalties and interest charges accrued thereon. 35 (d) Except in the reduction of the unpaid amount of current fiscal 36 year taxes or liens, the provisions of this section and the receipt of 37 the partial payments authorized hereunder shall not impair or otherwise 38 affect the creation and continuing existence of any lien for unpaid 39 taxes in favor of the county, the authority of the county to sell tax 40 certificates, to issue or take a tax deed to any real property affected 41 by a tax certificate or to prosecute an action to foreclose or otherwise 42 enforce collection of any such tax sale certificate or lien for unpaid 43 taxes. 44 § 6-8.2 Collection of delinquent village taxes by the county [commis-45sioner of finance] director of real property tax services. Upon the 46 request by resolution of the board of trustees of any village in Erie 47 county, the Erie county legislature shall provide for the collection of 48 delinquent village taxes that are levied by such village subsequent to 49 the adoption of such resolution. 50 If action to enforce collection is to be initiated pursuant to this 51 section, the account and certificate described in subdivision three of 52 section fourteen hundred thirty-six of the real property tax law shall 53 be transmitted to the [county treasurer] director of real property 54 services by the board of trustees within fifteen days after the tax roll 55 and warrant has been returned by the village treasurer to the board of 56 trustees. Upon delivery to the [county treasurer] director of real prop-S. 8839 14 1 erty services of the account and certificate of unpaid village taxes, a 2 penalty of seven [and one-half] per centum shall be added to each amount 3 currently due and owing. The amount of penalty and interest accumulated 4 on any delinquent account at the time such account is transmitted to the 5 [county treasurer] director of real property services shall be included 6 in and be deemed part of the amount of the unpaid tax for purposes of 7 payments to the village from the county [treasurer] and for purposes of 8 computing the additional percentage levied by the county legislative 9 body. 10 From the time of the return of the certified account of unpaid village 11 taxes described in this section, until a time two weeks prior to the 12 last day that is provided by law for the levy of town and county taxes, 13 the Erie county [commissioner of finance] director of real property tax 14 services shall receive the amount of taxes entered on said certified 15 account of unpaid village taxes, with interest added thereto as provided 16 by section 6-8.1 of this act, from any person whose real property is 17 included in such account. The Erie county [commissioner of finance] 18 director of real property tax services shall pay over to the village 19 treasurer not later than the fifteenth day of each month all monies 20 realized during the previous calendar month from the collection of such 21 unpaid taxes, including interest except that he shall retain the seven 22 [and one-half] per centum penalty imposed pursuant to this act, and such 23 amount shall be paid over to the county of Erie. 24 The [commissioner of finance] director of real property tax services 25 shall, within one year following the receipt of the account and certif- 26 ication of delinquent village taxes, pay to the village treasurer, the 27 amount of returned village taxes remaining unpaid, including interest 28 accumulated to the time of such payment pursuant to section 6-8.1 of 29 this act, to the village treasurer by the county [commissioner of30finance] director of real property tax services, except that said 31 [commissioner] director shall retain the seven [and one-half] per centum 32 penalty imposed pursuant to this act. 33 Within two weeks prior to the levy of the town and county taxes, the 34 account and certification of delinquent taxes remaining unpaid shall be 35 transmitted by the [county treasurer] director of real property tax 36 services to the county legislature, which shall cause the amount of such 37 unpaid taxes, together with [ten and one-half] nine per centum of the 38 amount of principal and interest, to be relevied upon the real property 39 upon which the same were originally imposed by the village. The amount 40 relevied pursuant to this section shall include village taxes payable in 41 installments which shall have remained unpaid after the date upon which 42 the last installment was due. After relevy on the town and county tax 43 roll, all such relevied amounts shall become part of the total tax to be 44 collected. Such relevied amounts shall be considered due and owing to 45 the county [commissioner of finance] director of real property tax 46 services to reimburse the county for the amounts advanced pursuant to 47 this section. 48 The same proceedings in all respects shall be had for the collection 49 of the amount so directed to be raised by the Erie county legislature as 50 are provided by law in relation to the collection of county taxes. 51 § 6-9.0 Payment of tax moneys to supervisor and [commissioner of52finance] director of real property tax services. From the tax moneys so 53 collected, the several collectors and receivers of taxes shall pay, 54 first, to the supervisor of the town such sum as shall have been levied 55 for all town, highway, bridge, fire district, special district, and 56 other miscellaneous town purposes; second, to the [commissioner ofS. 8839 15 1finance] director of real property tax services of the county the resi- 2 due of the tax moneys so collected. Collectors and receivers of taxes 3 shall deposit moneys received by them and shall disburse the same at the 4 time and in the manner provided by law. 5 § 6-10.0 Duties of collectors and receivers of taxes. There shall be 6 stamped upon each tax bill and tax receipt issued by any collector or 7 receiver of taxes the date of the receipt of the tax roll and warrant; 8 and in all cases where it has been indicated upon such tax roll that 9 there are delinquent taxes upon any parcel of property, such tax bill 10 and/or receipt affecting such parcel shall likewise indicate the exist- 11 ence of such delinquent taxes. Failure to stamp the date of receipt of 12 the tax roll and warrant, or to indicate the fact of such delinquency 13 upon any tax bill or tax receipt shall in no wise affect the validity or 14 enforceability of any tax, tax sale or tax sale certificate, such 15 provisions being for the benefit and guidance of taxpayers. The 16 provisions of the state tax law with reference to the mailing of tax 17 bills shall apply to all collectors and receivers of taxes. No collector 18 or receiver of taxes shall waive any fees or penalties for the 19 collection or tardy payment of taxes[, but the town board of any town of20the second class may by resolution waive the imposition and collection21of the initial one and one-half per centum fee imposed on such taxes]. 22 Collectors and receivers of taxes shall receive and account to their 23 respective towns for the initial seven [one one-half] per centum fee 24 imposed on such taxes. It shall be the duty of each collector or receiv- 25 er of taxes of each town in the county of Erie to collect, pursuant to 26 his warrant and any extension thereof, all taxes on such county tax roll 27 in his hands; and each town shall be responsible for the acts and 28 defaults of such collector and receiver of taxes during the period of 29 collection of taxes pursuant to his warrant and any extension thereof. 30 Each collector and receiver of taxes is, by his warrant, vested with all 31 the power provided by law for the collection of taxes. These duties and 32 responsibilities shall fully apply, with reference to the collection of 33 county taxes, to the treasurers of the cities of Lackawanna and Tonawan- 34 da. 35 § 6-11.0 Bonds of collectors and receivers of taxes. Each collector 36 before receiving his roll and warrant shall execute to the supervisor of 37 such town a bond, with no less than two sufficient sureties, in the 38 penal sum of double the amount to be collected pursuant to such warrant; 39 or in case of a bond issued by a surety company duly licensed to issue 40 bonds in and by the state of New York, in a sum to be determined annual- 41 ly by a majority vote of such town board or common council. Such bond 42 shall be subject to the approval of the supervisor of such town and 43 shall by him be filed and recorded in the county clerk's office. Upon 44 certification by the [commissioner of finance] director of real property 45 tax services that such collector has duly and fully accounted to such 46 [commissioner of finance] director of real property tax services upon 47 return of the roll, such supervisor shall forthwith file a satisfaction 48 of such bond in such county clerk's office, and such bond shall thereup- 49 on by said county clerk be marked satisfied. Where receivers of taxes 50 have filed official undertaking pursuant to law, indemnifying their 51 respective towns, no additional bond as herein provided need be 52 furnished to the supervisor of such town. 53 § 6-13.0 Return by collectors and receivers of taxes. On the first day 54 of March next succeeding the delivery of the tax rolls to the several 55 collectors and receivers of taxes, or within five days thereafter, each 56 collector and receiver of taxes shall make a return to the [commissionerS. 8839 16 1of finance] director of real property tax services of the amount of 2 taxes by him collected, and pay over all moneys due said [commissioner3of finance] director of real property tax services and on the first day 4 of April following, or within five days thereafter, shall make a like 5 return and payment; and on the first day of May next succeeding, or 6 within five days thereafter, shall return the tax roll and make a full, 7 complete and final accounting under oath of all taxes by him so 8 collected together with a full and correct statement of all unpaid taxes 9 contained in said roll. 10 § 6-14.0 [Commissioner of finance] Director of real property tax 11 services shall extend time for collection. The [commissioner of finance] 12 director of real property tax services, upon the written application of 13 the supervisor of any town, or the common council of the cities of Tona- 14 wanda or Lackawanna, shall extend the time for collection of taxes 15 remaining unpaid in any such town or city to June thirtieth in any year; 16 provided, however, that the collector, receiver of taxes or treasurer of 17 any such town or city shall fully account to the [commissioner of18finance] director of real property tax services as herein provided, and 19 shall further account on or before the fifth day of each month during 20 the term of such extension. 21 § 6-16.0 Disposition of fees, penalties and interest. All moneys 22 representing fees, penalties and interest collected as a part of any tax 23 pursuant to the provisions of this act, except a school district tax, 24 shall be accounted for and disposed of as follows: 25 (a) In all cases where the taxes are being collected by a collector or 26 receiver of taxes or a village clerk or treasurer under his warrant, the 27 first seven [and one-half] per centum penalty chargeable and collected 28 for delayed payment of such tax shall be considered as a fee for 29 collection, and such fee of seven [and one-half] per centum shall be 30 retained by such collector or receiver of taxes and shall be by him 31 disposed of according to law. In all cases where, pursuant to this act, 32 more than seven [and one-half] per centum penalty is chargeable and 33 collected by such collectors and receivers of taxes, such penalty 34 charged and collected in excess of such seven [and one-half] per centum 35 shall be considered as interest on such taxes and when so collected 36 shall be accounted for and paid over to the [commissioner of finance] 37 director of real property tax services. 38 (b) After return of the tax rolls to the [commissioner of finance] 39 director of real property tax services such [commissioner of finance] 40 director of real property tax services shall collect the unpaid taxes 41 therein contained, together with the seven [and one-half] per centum 42 fees for collection and the interest and penalties prescribed in this 43 act. Such fees, penalties and interest collected and received by the 44 [commissioner of finance] director of real property tax services on any 45 taxes due the county shall be received by him on behalf of the county 46 and he shall account therefor in accordance with law. 47 § 6-17.0 Proceedings by [commissioner of finance] director of real 48 property tax services on returns. 49 (a) It shall be the duty of the [commissioner of finance] director of 50 real property tax services to collect and receive all taxes remaining 51 unpaid, including the taxes returned to him pursuant to the provisions 52 of article five of this act, together with the penalties on all unpaid 53 taxes as in this act prescribed. 54 (b) Notwithstanding the provisions of any other general, special or 55 local law, rule or regulation to the contrary, following the return of 56 the tax rolls the [commissioner of finance] director of real propertyS. 8839 17 1 tax services of the county of Erie is authorized to accept partial 2 payments to be applied toward 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 § 6-18.0 Warrant to sheriff to collect by levy and sale. Upon the 20 refusal, failure or neglect of any person or corporation named in the 21 county or school district tax rolls to pay the amount of his or its 22 respective taxes on or before the first day of September next ensuing 23 the levy of such tax, the [commissioner of finance] director of real 24 property tax services may issue a warrant under his hand and seal 25 directed to the sheriff of the county commanding him to collect the 26 amount of such taxes remaining unpaid, together with the interest, fees 27 and penalties on the same, at the rates hereinbefore provided, by levy, 28 distress and sale of the goods and chattels of the persons or corpo- 29 rations so in default as described in said tax rolls, or from and out of 30 any goods and chattels owned by him or it, wheresoever the same shall or 31 may be found within the county of Erie; and no claim of title made by 32 any other person to such goods and chattels shall be available to 33 prevent the sale thereof. Warrants issued to the sheriff as herein 34 provided shall be returned within thirty days from the date thereof and 35 no later than the time fixed by this act for the sale of real property 36 for uncollected taxes. 37 § 6-19.0 Sale by sheriff and disposition of proceeds. All moneys 38 collected by the sheriff under his warrant as provided in this section 39 shall be paid over to the [commissioner or finance] director of real 40 property tax services upon the return of such warrant. Said sheriff 41 shall give public notice of the time and place of sale and of the prop- 42 erty to be sold at least six days prior to the sale, by advertisement to 43 be posted in at least three public places in the city, town or village 44 where such sale shall be made, and all such sales shall be by public 45 auction. If the property distrained shall sell for more than the amount 46 of the taxes, fees and penalties thereon and the fees and costs of such 47 sale, the surplus shall be returned to the person or corporation to pay 48 whose taxes said property was distrained and sold. If any other person 49 shall claim such surplus, and such claim be admitted in writing by the 50 person or corporation for the payment of whose taxes the same was 51 distrained and sold, the surplus shall be paid to such claimant; but if 52 such claim be contested by any person, the surplus shall be paid to the 53 [commissioner of finance] director of real property tax services pending 54 determination by due course of law of the rights of the claimants there- 55 to.S. 8839 18 1 § 6-20.0 Payment of state tax. It shall not be the duty of the 2 [commissioner of finance] director of real property tax services to 3 transmit to the state department of taxation and finance any account of 4 unpaid taxes assessed upon corporations or upon lands in the county, or 5 any collector's or receiver's affidavit in relation thereto; nor shall 6 the department of taxation and finance credit the said [commissioner of7finance] director of real property tax services with any unpaid taxes on 8 lands or upon corporations, but the whole amount of any state tax 9 imposed upon property in the county shall be paid by the [commissioner10of finance] director of real property tax services to the department of 11 taxation and finance on or before the fifteenth day of May next after 12 the same shall have been assessed upon the real property of said county, 13 retaining for the county the compensation for receiving and disbursing 14 now allowed by law, together with all interest accrued on said moneys 15 prior to its payment to the department of taxation and finance. If there 16 is not sufficient funds then in the county treasury, available to pay 17 such state tax, the [commissioner of finance] director of real property 18 tax services shall certify such fact to the Erie county legislature who 19 shall provide for the payment of same. 20 § 6-21.0 Omitted taxes; erroneous descriptions. The several town 21 collectors and receivers of taxes upon returning their rolls to the 22 [commissioner of finance] director of real property tax services as 23 herein provided, shall deliver to him a statement of all lands omitted 24 from the assessment rolls or imperfectly described and of all taxes 25 erroneously assessed, together with such information in relation thereto 26 as they upon diligent inquiry shall have been able to obtain. The 27 [commissioner of finance] director of real property tax services shall 28 examine such statements of tax arrearages and shall reject all taxes on 29 lands that shall be so imperfectly described, and all taxes so erro- 30 neously assessed, in form or substance, that the collection thereof 31 cannot be enforced, and shall on or before the first Tuesday of November 32 in each year deliver a transcript thereof to the Erie county legislature 33 and to the boards of assessors of the respective towns or cities 34 affected. The board of assessors of the town or city affected by such 35 rejection shall cause a correct description of such lands to be entered 36 in the next ensuing assessment roll and the Erie county legislature 37 shall relevy against the said lands under the perfected description the 38 said tax theretofore rejected, together with the tax for the ensuing 39 year, marking the relevied tax as a reassessment; and the said tax so 40 relevied shall be considered and enforced as a tax of the year in which 41 such relevy shall be made. In the event that the title to any lands 42 shall have been transferred to a bona fide purchaser for value prior to 43 such relevy, the rejected tax on such lands shall not be relevied, but 44 the amount thereof shall be cancelled and charged back as in this act 45 provided. 46 § 6-23.0 Collection of taxes on part of property. The grantee of a 47 part of any lot, piece or parcel of land charged with taxes may pay the 48 taxes upon such part provided that he furnish a particular specification 49 and description of such part and if the part on which the tax shall be 50 so paid shall be an undivided share, the person paying the same shall 51 state the name of the owner of such share. Collection of taxes upon such 52 part shall be made pursuant to the following: 53 (a) Where the tax is to be paid to the collector or receiver of taxes, 54 the person paying such tax on such part shall procure from the assessors 55 of the town in which such real property is situated a certificate, which 56 certificate shall show the name and address of the owner of such part,S. 8839 19 1 the name and address of the owner of the remaining part, a brief 2 description of each part sufficient to identify the same and a division 3 of the assessment for all general and local purposes against the entire 4 lot, piece or parcel of land to be divided in such a manner as to create 5 two or more separate assessments against the parts so divided. Upon 6 presentation of such certificate to the collector or receiver of taxes, 7 such collector or receiver of taxes shall thereupon receive and accept 8 the taxes upon such part or parts in conformity with such certificate. 9 Such collector or receiver of taxes shall thereupon enter upon the tax 10 rolls the names and addresses of the owners of the respective parts, the 11 respective assessments and the respective taxes, together with his nota- 12 tion of the payment that he has received; and such collector or receiver 13 of taxes shall be credited upon his return to the [commissioner of14finance] director of real property tax services with the amounts so 15 paid. 16 (b) Where such tax upon a part of any lot, piece or parcel of land 17 situated within the county outside of the city of Buffalo is payable to 18 the [commissioner of finance] director of real property tax services, he 19 shall receive the same pursuant to the provisions of subdivision (a) of 20 this section; if such lot, piece or parcel of land is situated within 21 the city of Buffalo, he shall receive such tax in accordance with any 22 division thereof made by the board of assessors of the city of Buffalo; 23 provided, however, that this provision shall not apply in the event that 24 the lot, piece or parcel of land shall have been included in and sold at 25 the annual tax sale. 26 (c) Where the taxes on a part of any lot, piece or parcel of land 27 shall have been paid prior to the date of the annual tax sale, such part 28 shall be excepted and withheld from any such annual tax sale. 29 § 6-24.0 Collection of taxes in quarterly or semi-annual installments. 30 1. Notwithstanding the provisions of any other general, special or local 31 law, the [board of supervisors] legislature, by resolution duly adopted 32 in any year prior to the time of its tax levy therein by a two-thirds 33 vote of all the members of such board or body, may determine that, until 34 such action be rescinded, any taxes thereafter levied by it upon real 35 property situate within such county, may be paid in quarterly install- 36 ments, or in semi-annual installments, each of which installments except 37 the last shall be equal, on or before such days within the fiscal year 38 for which such taxes are to be levied, as may be prescribed by such 39 resolution. 40 2. Such resolution may provide different installment periods for 41 differing classifications of taxes and assessments. Any such resolution 42 shall state the number of installment payments, either two or four, and 43 the respective dates upon which the taxes are to become payable. No 44 installment may be paid unless all prior installments shall have been 45 paid or shall be paid at the same time. 46 3. The warrants issued for the collection of any such taxes shall 47 likewise contain appropriate directions for their collection and payment 48 and the return of unpaid taxes and assessments in accordance with the 49 law appertaining thereto as modified by and in accordance with such 50 resolution; and the collection of such taxes and assessments shall ther- 51 eafter proceed in such manner. 52 4. If such board or body is required to include in such levy the 53 amount certified to it by the appropriate officer or officers of another 54 municipal corporation, then in such a case the resolution specified in 55 subdivision one must be adopted not only by the board levying such taxes 56 but also by the legislative body of such other municipal corporation,S. 8839 20 1 and both such resolutions must conform as to the manner and procedure 2 for collecting such taxes in installments. 3 5. If by virtue of action taken for the collection of taxes pursuant 4 to this section, the return of unpaid taxes be not made in time suffi- 5 cient to permit of the sale of the real estate therefor at the time when 6 such sale would otherwise be held as required by law, the time for 7 advertising and holding such sale and for doing any other act in 8 connection therewith shall be postponed until the corresponding time one 9 year later, when such sale shall then be held. 10 6. If any installment of taxes shall be paid when due or within five 11 days thereafter, no interest or penalty shall be charged thereon; if not 12 so paid, interest shall be added at the rate of six per centum per annum 13 to be calculated from the date first payable to and including the last 14 day of the month following the date of payment, or to the date specified 15 for the payment of the last installment of taxes, whichever shall be 16 earlier; provided that any taxes or the balance thereof remaining unpaid 17 on the date specified for the payment of the last installment of taxes, 18 shall be subject to interest and penalties on the entire amount unpaid 19 from the time they would attach and at the rate as otherwise provided by 20 law. Discounts, if any, may be allowed on taxes and assessments paid in 21 full within the time and at the rate provided by the law appertaining 22 thereto in any case. 23 § 6-25.0 Partial payments of current year taxes prior to final return 24 by collectors and receivers of taxes. (a) Definitions. As used in this 25 section: 26 (1) The term "current fiscal year taxes" means the combined amount of 27 all county, town, and special district taxes due and unpaid within the 28 fiscal year for which such taxes are to be levied and prior to the final 29 return made by the several receivers and collectors of taxes. 30 (2) The term "delinquent taxes" means the combined amount of unpaid 31 taxes, special ad valorem levies, special assessments and any penalties 32 and interest which have accrued and which the county of Erie has bid for 33 pursuant to section 7-1.0 of this act, and any county, town, and special 34 district taxes remaining unpaid after the final return made by the 35 several receivers and collectors of taxes including relevied school 36 district taxes. 37 (3) The term "eligible taxes" means any due and unpaid current fiscal 38 year taxes prior to the final return made by the several receivers and 39 collectors of taxes. 40 (4) The term "eligible owner" means an owner of real property who is 41 eligible pursuant to subdivision (c) of this section for partial payment 42 of taxes. 43 (b) Partial payments of current fiscal year county, town, and special 44 district taxes authorized. Notwithstanding the provisions of any other 45 general, special or local law, rule or regulation to the contrary, the 46 legislative body of the county of Erie is hereby authorized and 47 empowered to enact and amend a local law providing for partial payments 48 of current fiscal year county, town and special district taxes. Current 49 fiscal year county, town and special district taxes in towns of the 50 first class and second class as defined by law may be paid without 51 interest or penalty, on or before the fifteenth day of February next 52 succeeding the levy of such taxes. [Current fiscal year count, town and53special district taxes in towns of the second class as defined by law54may be paid without interest or penalty, on or before the fifteenth day55of March next succeeding the levy of such taxes.] Alternatively, at the 56 option of the taxpayer, taxes shall be paid in no more than four incre-S. 8839 21 1 ments. The initial payment shall amount to not less than fifty percent 2 of the combined total of due and unpaid current year county, town and 3 special district taxes. Each successive payment shall be not less than 4 fifty percent of the combined amount of due and unpaid current year 5 county, town, and special district taxes. No partial payment will be 6 accepted after the final return made by the several receivers and 7 collectors of taxes. 8 (c) Eligibility. A property owner shall not be eligible for partial 9 payment of current fiscal year taxes where: 10 (1) there is a lien for unpaid county, town, or special district taxes 11 on the same property for which partial payment of current fiscal year 12 taxes is presented; or 13 (2) such person is the owner of another parcel within the county of 14 Erie on which there is a lien for unpaid county, town, or special 15 district taxes. 16 (d) Interest and penalties. Interest on the total amount of unpaid 17 current fiscal year county, town, and special district taxes, less the 18 amount of partial payments made by the eligible owner, shall be that 19 amount as determined pursuant to sections 6-7.0 and 6-8.0 of this act. 20 (e) Tax certificates and liens. The provisions of this section shall 21 not delay or otherwise affect the sale of tax certificates or the 22 creation of a tax lien against the property except in the reduction of 23 the amount of such tax certificate or lien. 24 § 6. Section 6-8.0 of chapter 812 of the laws of 1942, constituting 25 the Erie county tax act, is REPEALED. 26 § 7. 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, 27 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 28 chapter 812 of the laws of 1942, constituting the Erie county tax act, 29 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, 30 7-12.0, 7-14.0, 7-14.1, 7-16.0 and 7-17.0 as amended and section 7-15.0 31 as renumbered by chapter 682 of the laws of 1969, and section 7-13.0 as 32 amended by chapter 390 of the laws of 1999, are amended to read as 33 follows: 34 § 7-1.0 Sale of tax delinquent lands. Whenever any tax charged on real 35 estate and not rejected or cancelled as herein provided, shall remain 36 unpaid on the first day of November next ensuing the date of the levy of 37 the county taxes, the [commissioner of finance] director of real proper- 38 ty tax services shall proceed to advertise and sell tax certificates 39 upon such real estate for the payment of such tax, fees, penalties and 40 interest, and the expense on such sale. The expenses of publishing and 41 of conducting the sale shall, except as herein provided, be a charge on 42 the land affected and shall be added to the tax, fees, penalties and 43 interest. 44 § 7-2.0 Notice of tax sale. The [commissioner of finance] director of 45 real property tax services shall immediately after the first day of 46 November in each year cause to be published twice each week for three 47 successive weeks in two [daily] newspapers of the county of Erie printed 48 in the English language [and each having a daily circulation of over49fifty thousand], a notice to the public and all persons interested, 50 stating that on a day subsequent to the expiration of the said three 51 weeks, and during the succeeding days, which dates shall be specified in 52 such notice, he will sell tax certificates upon the real estate for 53 which taxes are unpaid for the current year at his office in the city of 54 Buffalo, to satisfy the taxes, fees, penalties, interest and charges 55 which may be due thereon at the time of such sale, and that the tax 56 rolls containing a description of all parcels so to be sold, togetherS. 8839 22 1 with the amount of taxes charged thereon, the name of the owner thereof 2 if known, and if unknown, so marked "unknown", will be open for 3 inspection to any person applying therefor to the [commissioner of4finance] director of real property tax services. Within three days 5 after the last publication of such notice, due proof of the publication 6 thereof shall be made and filed by the newspapers publishing the same in 7 the office of the said [commissioner of finance] director of real prop- 8 erty tax services, who shall cause the same to be properly filed, 9 indexed and numbered. 10 § 7-3.0 Rules of tax sale. The [commissioner of finance] director of 11 real property tax services may prescribe reasonable rules and regu- 12 lations to expedite and govern the conduct of such sale and such rules 13 and regulations shall be set forth in said notice of sale and shall be 14 binding upon all persons attending such sale. 15 § 7-4.0 Date of completion of sale; validity. Such sale shall commence 16 and be completed previous to the thirtieth day of November in the year 17 in which said notice is published, unless adjournments or recesses for a 18 total period of not more than ten days thereafter shall be taken by said 19 [commissioner of finance] director of real property tax services. No 20 error or imperfection in any notice or statement so made or published 21 shall render any such sale void or shall in any manner affect the valid- 22 ity thereof; except that as to any particular parcel of property in 23 respect to which a material error occurred or imperfection existed, the 24 sale of such particular parcel may be set aside upon the suit of the 25 owner thereof, brought within three months after the conclusion of such 26 sale. 27 § 7-5.0 Conduct of tax sale. On the day of sale specified in such 28 notice, the [commissioner of finance] director of real property tax 29 services shall commence the sale of such tax certificates and he shall 30 continue the same from day to day, and each tax certificate shall be 31 sold for a sum sufficient to pay all the taxes, fees, penalties, inter- 32 est and charges which may be due at the time of such sale. 33 § 7-7.0 Certificates of sale to county; rights thereunder. The 34 [commissioner of finance] director of real property tax services may 35 make certificates of sale of all tax certificates so bid in by or sold 36 to the county, describing the lands affected; and such certificates 37 shall be subject to the same right of redemption as those purchased by 38 individuals. If the amount of taxes on the land so affected by the sale 39 of a tax certificate shall not be paid, the [commissioner of finance's] 40 director of real property tax services' deed thereof shall have the same 41 effect and become absolute in the same manner on the performance of all 42 conditions as in the case of sales and conveyances to individuals. 43 § 7-8.0 Assignment of county certificates of sale. The [commissioner44of finance] director of real property tax services shall sell and assign 45 any tax certificate bid in by or sold to the county at any time before 46 the redemption of such land when so directed by resolution of the Erie 47 county legislature, upon payment of the amount fixed by such resolution 48 as reimbursement to the county, the purchaser or assignee thereof to 49 have all rights and assume all the liabilities of the original purchas- 50 er. 51 § 7-9.0 Presumption of non-payment; validation. No tax, tax sale or 52 tax sale certificate shall be invalid or unenforceable because of the 53 failure of the collector or receiver of taxes to verify the return of 54 his tax roll; the certification by the [commissioner of finance] direc- 55 tor of real property tax services that any tax in the tax roll of any 56 tax district on file in his office remains unpaid shall be presumptiveS. 8839 23 1 evidence of the fact of such non-payment and after the lapse of five 2 years from the date at which the real property affected by such unpaid 3 tax has been sold, such presumption shall be conclusive and absolutely 4 binding upon all persons having any interest in such real property. All 5 taxes and assessments heretofore spread upon the assessment rolls of the 6 various cities and of the various towns in the county other than on 7 property illegally assessed or described, are hereby validated and 8 rendered legal and binding upon the persons taxed and the property 9 assessed, notwithstanding any irregularity, omission or error in any of 10 the proceedings relating to the same or in the making, levying and 11 assessment of the same. All proceedings for the collection of such taxes 12 are hereby declared valid and effectual notwithstanding any irregulari- 13 ty, omission or error in any such proceedings; provided, however, that 14 nothing in this act contained shall be held to revive or validate any 15 claim or demand, the enforcement of which otherwise is barred by lapse 16 of time. 17 § 7-11.0 Certificates of sale; payment and assignment thereof. The 18 purchasers at such tax sale shall pay the amount of their respective 19 bids to the [commissioner of finance] director of real property tax 20 services within ten days after the sale, and upon such payment, the said 21 [commissioner of finance] director of real property tax services shall 22 execute and deliver to the purchaser of any such tax lien a certificate 23 in writing, describing the real estate affected and the sum paid there- 24 for. The [commissioner of finance] director of real property tax 25 services shall keep a record thereof in a book to be known as the sale 26 book of unpaid taxes for the year in which the sale is held. No assign- 27 ment of such a certificate shall be valid or effective for any purpose 28 until the same shall have been presented to the [commissioner of29finance] director of real property tax services and a memorandum made by 30 him of such assignment in the sale book containing the record of the 31 certificate so assigned, opposite said record. Every such certificate 32 shall be presumptive evidence that the sale and all proceedings prior 33 thereto including the assessment of the land were regular and according 34 to the provisions of this act and of all the laws relating thereto. 35 § 7-12.0 Failure of purchaser to pay for tax sales. If any purchaser 36 at any sale of tax certificates for unpaid taxes made pursuant to the 37 provisions of this act shall neglect or refuse to pay the amount of his 38 purchase or purchases within the time mentioned in section 7-11.0 here- 39 of, the [commissioner of finance] director of real property tax services 40 may state an account against such purchaser and deliver it to the county 41 attorney who shall be entitled to recover the same with costs from such 42 purchaser by an action in the name of the county, and for that purpose 43 he shall forthwith cause a suit to be instituted therefor. Where any 44 purchaser at such sale shall not have paid the amount of his purchase or 45 purchases within ten days after the date of sale, or the same shall not 46 have been collected from him, it shall be lawful for the [commissioner47of finance] director of real property tax services to forthwith cancel 48 such sale and thereupon all the rights of the said purchaser shall be 49 extinguished and the tax certificate or certificates so sold to him 50 shall then belong to the county as provided in section 7-6.0 of this 51 act. No certificate shall be delivered by the [commissioner of finance] 52 director of real property tax services to any purchaser at such sale 53 until after the said purchaser shall have paid the full amount of all 54 his purchases and ten cents for each of said certificates, which sum 55 shall be added to and form part of the consideration of such purchase.S. 8839 24 1 § 7-13.0 Redemption within two years. (a) The owner or occupant of, 2 or any person interested in, any real estate sold for taxes to any indi- 3 vidual purchaser as aforesaid, may redeem the same at any time within 4 two years after the last day of such sale by paying to the [county trea-5surer] director of real property tax services for the use of such 6 purchaser, his heirs or assigns, the sum mentioned in his certificate 7 and interest thereon at the rate of one and one-half per centum per 8 calendar month or part thereof, to be calculated from the first day of 9 December of the year of the sale for which such certificate was given, 10 together with the expenses accrued at the time of such redemption for 11 serving notices of redemption; and if purchased by or sold to the county 12 as herein provided, the said redemption may be accomplished by paying to 13 the [county treasurer] director of real property tax services the same 14 amount with the same interest and accrued expenses, if any, as if a 15 certificate for such sale had been issued to an individual. 16 (b) Notwithstanding the provisions of any other general, special or 17 local law, rule or regulation to the contrary, the [commissioner of18finance] director of real property tax services of the county of Erie is 19 authorized to accept partial payments to be applied toward the redemp- 20 tion of any real estate affected by a tax certificate held and owned by 21 the county. 22 (c) Each such partial payment shall be allocated and proportionally 23 applied against the unpaid amount of the tax certificate on the one 24 hand, and the fees, penalties and interest charges accrued thereon on 25 the other, as of the date of the partial payment, in the proportions, 26 respectively, which the unpaid tax certificate and the accrued fees, 27 penalties and interest charges bear to the aggregate amount of the 28 unpaid tax certificate and the fees, penalties and interest charges 29 accrued thereon. 30 (d) Except in the reduction of the unpaid amount of any tax sale 31 certificate or lien, the provisions of this section and the receipt of 32 the partial payments authorized hereunder shall not impair or otherwise 33 affect the creation and continuing existence of any lien for unpaid 34 taxes in favor of the county, the right of the county to issue or take a 35 tax deed to any real property affected by such a tax certificate or the 36 authority of the county to prosecute an action to foreclose or otherwise 37 enforce collection of any such tax sale certificate or lien for unpaid 38 taxes. 39 § 7-14.0 Payment by [commissioner of finance] director of real proper- 40 ty tax services upon redemption. The [commissioner of finance] director 41 of real property tax services upon receipt of any moneys for the redemp- 42 tion of a tax sale certificate not owned by the county, shall notify the 43 owner of such redemption, and upon due proof of ownership and surrender 44 of such certificate, such owner shall be entitled to receive from the 45 [commissioner of finance] director of real property tax services the 46 amount so paid for the redemption thereof without any interest thereon 47 for the period of time between the date of redemption and repayment to 48 the certificate holder. 49 § 7-14.1 Notice of tax delinquency to owner. It shall be the duty of 50 the [commissioner of finance] director of real property tax services to 51 mail a notice of tax delinquency at least once in each of the five years 52 following the date of the tax sale to the name and address of each owner 53 of tax-delinquent real property as such name and address appear on the 54 latest tax rolls in his hands. Such notice shall contain a brief 55 description of such tax delinquent real property and the date when and 56 the amount for which such real property was sold at the tax sale for theS. 8839 25 1 year of delinquency; but the provisions of this section being for the 2 benefit of such taxpayers, failure to mail any such statement and fail- 3 ure by the taxpayer to receive the same shall not in any manner whatso- 4 ever affect the validity or enforceability of any tax sale certificate 5 in the hands of any holder thereof. 6 § 7-15.0 Refund for unenforceable certificate of sale; limitation. 7 Whenever the holder of a tax sale certificate, other than the county, 8 has been unable to enforce the lien of such tax sale certificate or has 9 been unable to recover or to retain possession of any real estate 10 affected by the lien of such tax sale certificate by reason of illegali- 11 ty in the assessment of such real estate or in the levying of the tax or 12 in the proceedings for the collection of such tax, the [board of super-13visors] legislature, provided that not more than six year have elapsed 14 since the date on which such tax sale certificate was issued, shall 15 refund to such holder the face amount of such certificate together with 16 interest thereon at the rate of two per centum per annum. As to a tax 17 sale certificate held by a person other than the county which has been 18 outstanding and unpaid for a period of five years or more at a time this 19 act takes effect, the claim of the holder of such certificate for a 20 refund hereunder shall be presented to the [board of supervisors] legis- 21 lature within one year from the date this act takes effect. 22 § 7-16.0 Payment of certificates fifteen years old; limitation. When- 23 ever any tax sale certificate has been outstanding, unsatisfied and 24 unpaid for a period of fifteen years from the date on which such certif- 25 icate was issued, and provided that no proceeding shall have been there- 26 tofore commenced for the foreclosure of such certificate or the acquisi- 27 tion of title to or possession of the real estate affected thereby, such 28 certificate may be paid and satisfied and the real estate affected 29 thereby may be redeemed upon the payment to the [commissioner of30finance] director of real property tax services, on behalf of the holder 31 of such certificate including the county of Erie, of the face amount of 32 such certificate without interest, fees, penalties, or any other charges 33 thereon; and such payment and redemption shall be as effectual and 34 conclusive as though made on or before the date of expiration of the 35 original period of redemption in this act provided. As to a tax sale 36 certificate which has been outstanding, unsatisfied and unpaid for a 37 period of fourteen years or more at the time this act takes effect, the 38 right of the holder of such a certificate, including the county of Erie 39 to demand, receive or collect such interest, fees, penalties, or any 40 other charges thereon shall be barred upon the expiration of one year 41 from the date this act takes effect. 42 § 7-17.0 Certificates deemed satisfied after twenty-five years; limi- 43 tation. Whenever any tax sale certificate has been outstanding, unsat- 44 isfied and unpaid for a period of twenty-five years from the date on 45 which such certificate was issued, and provided that no proceeding shall 46 have been theretofore commenced for the foreclosure of such certificate 47 or the acquisition of title to or possession of the real estate affected 48 thereby, the rights and claims of the holder of such a certificate 49 including the county shall be extinguished; and such certificate is 50 presumed by the lapse of time to be paid and satisfied and may be 51 cancelled as herein provided. As to a tax sale certificate which has 52 been outstanding and unpaid for a period of twenty-four years or more at 53 the time this act takes effect, the rights or claims of the holder of 54 such a certificate including the county of Erie must be asserted or 55 prosecuted by an action, or otherwise proceeded upon as in this act 56 provided within one year from the date this act takes effect. Within theS. 8839 26 1 limitations of the provisions of this section, the [commissioner of2finance] director of real property tax services shall annually during 3 the month of December make an entry opposite each such certificate 4 outstanding, unsatisfied and unpaid upon his tax sale registers, to the 5 effect that such certificate is cancelled pursuant to the provisions of 6 this act, and upon demand such [commissioner of finance] director of 7 real property tax services shall furnish his certificate of cancellation 8 of such tax sale certificate, which certificate may be recorded in the 9 Erie county clerk's office as in this act provided. Such [commissioner10of finance] director of real property tax services shall annually on or 11 before the second Tuesday of February certify to the Erie county legis- 12 lature an abstract of such cancelled tax sale certificates owned by the 13 county, and the Erie county legislature shall act thereon in accordance 14 with the provisions of this act. 15 § 8. Sections 8-1.0, 8-4.0, 8-5.0, 8-6.0, 8-7.0, 8-8.0, 8-9.0 and 16 8-11.0 of chapter 812 of the laws of 1942, constituting the Erie county 17 tax act, section 8-1.0 as amended by chapter 431 of the laws of 2010 and 18 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 19 by chapter 682 of the laws of 1969, are amended to read as follows: 20 § 8-1.0 Notice to redeem. Except as provided in section 7-17.0 of this 21 act, whenever any lot or parcel of land heretofore or hereafter affected 22 by the sale of a tax certificate for taxes by the [commissioner of23finance] director of real property tax services shall remain unredeemed 24 at the expiration of nine months after the date of such sale, or at any 25 time thereafter, the grantee under such tax sale certificate or the 26 person claiming under him may serve a notice, written or printed, or 27 partly written and partly printed on the owner of such land and also 28 upon all persons having mortgages upon such land, stating in substance a 29 description of the lot or parcel of land covered by such certificate, 30 the amount for which the tax lien was sold, the nature and amount of 31 other charges allowable under this act, the last day of redemption of 32 any such real estate, and the office or place where and the hours when 33 the money for such redemption can be paid, which office or place of 34 business shall be in the city of Buffalo and which hours shall be 35 between nine o'clock in the forenoon and four o'clock in the afternoon. 36 The last day of redemption to be specified in such notice shall be not 37 less than three months from the date of the service thereof, nor prior 38 to two years from the date of such sale. Such notice shall be served 39 personally or left with some adult person at the residence or place of 40 business of all persons entitled to such notice if they or any of them 41 reside in the city of Buffalo or have a place of business therein; and 42 in case they or any of them do not so reside or have such a place of 43 business in said city, then such notice shall be served by mailing a 44 copy thereof addressed to them at the post office at or nearest to their 45 last known or reputed place of residence, and if after diligent inquiry 46 no information can be obtained as to such last reputed place of resi- 47 dence, then such notice shall be served by mail addressed to them at the 48 post office at or nearest to the property described in such notice. The 49 expense of mailing or serving each such notice shall be added to and 50 become a part of the amount required to be paid for the redemption of 51 such real estate. 52 § 8-4.0 Redemption after notice. Any person may at any time before the 53 last day of redemption specified in such notice redeem the said land by 54 paying to the [commissioner of finance] director of real property tax 55 services the amount due as hereinbefore provided and every such redemp-S. 8839 27 1 tion shall be as effectual as if made before the expiration of the two 2 years allowed to redeem the land sold. 3 § 8-5.0 Redemption before notice. Any person may at any time prior to 4 the service of such notice to redeem, redeem any lands so sold by paying 5 to the [commissioner of finance] director of real property tax services 6 the consideration money for which the lands to be redeemed were sold, 7 together with one per-centum interest per calendar month thereon from 8 the date of the sale upon which such certificate was issued. 9 § 8-6.0 Certificate of redemption. Upon redemption as herein provided, 10 the [commissioner of finance] director of real property tax services 11 shall give to the person redeeming a certificate stating the amount 12 paid, the year in which the sale was made and showing particularly what 13 land such payment is intended to redeem and such certificate shall be 14 evidence of such redemption. 15 § 8-7.0 Proof of service of notice to redeem. The owner and holder 16 of any certificate of sale, in order to complete his title to the land 17 conveyed shall, within thirty days after the service of such notice or 18 notices to redeem, file with the [commissioner of finance] director of 19 real property tax services a duplicate copy of the notice served, 20 together with the affidavit of service by some person who shall be 21 certified as credible by the officer before whom such affidavit shall be 22 taken, that such notice as herein required was duly and properly served, 23 specifying the manner and time of such service. 24 § 8-8.0 Absolute conveyance upon failure to redeem. If the [commis-25sioner of finance] director of real property tax services shall be 26 satisfied by such affidavit that the proper notice to redeem has been 27 duly served, and if the moneys required to be paid for the redemption of 28 such land shall not have been paid as hereinbefore provided, he shall 29 upon demand execute and deliver to the owner of the tax sale certif- 30 icate, or to his heirs or assigns, a conveyance of the real estate so 31 affected which shall vest in the grantee an absolute estate in fee 32 subject, however, to the lien of any and all outstanding and unpaid tax 33 liens issued by the county or by any other municipality in which such 34 real estate is located. The [commissioner of finance] director of real 35 property tax services shall demand and receive from such purchaser, for 36 the county, two dollars for executing such conveyance. Before delivering 37 such a conveyance the [commissioner of finance] director of real proper- 38 ty tax services shall demand and be entitled to delivery of the tax sale 39 certificate or certificates held by such grantee or the person from or 40 through whom such grantee derives his right to such conveyance. 41 § 8-9.0 Effect of tax deed. Every such tax deed shall be executed by 42 the [commissioner of finance] director of real property tax services or 43 by his deputy, under his hand and seal, and the execution thereof shall 44 be acknowledged before a proper officer the same as other conveyances of 45 real estate are executed and acknowledged under the laws of the state. 46 Such tax deed shall be presumptive evidence that the sale of the tax 47 lien was regular and that all of the proceedings prior to such tax sale, 48 including the assessing of the lands affected by such tax lien, were 49 regular. After six years from the date of the recording of any such tax 50 deed in the county clerk's office, such presumptions shall be conclu- 51 sive. 52 § 8-11.0 County may take such deed. The [commissioner of finance] 53 director of real property tax services is hereby authorized and 54 empowered, when so directed by the Erie county legislature, to perfect 55 the title of the county to any lands affected by tax certificates to and 56 held by the county pursuant to tax sale and in so doing, the sameS. 8839 28 1 proceedings shall be taken as in the case of an individual perfecting 2 his title to lands under this act; provided, however, that tax sale 3 certificates owned and acquired by the county under this act shall be 4 liens upon the property so sold until paid; and the notices required to 5 be served and the proceedings to be taken under this act for the 6 collection of unpaid tax liens, or perfecting the title to said lands 7 may be served or taken at any time before the redemption of the lands so 8 sold. 9 § 9. Sections 9-1.0, 9-1.1, 9-2.0, 9-6.0 and 9-11.0 of chapter 812 of 10 the laws of 1942, constituting the Erie county tax act, sections 9-1.1, 11 9-2.0, 9-6.0 and 9-11.0 as amended by chapter 682 of the laws of 1969, 12 are amended to read as follows: 13 § 9-1.0 When foreclosure may be taken. Whenever a tax sale certificate 14 issued on any tax sale shall be outstanding, unredeemed and unpaid for a 15 period of not less than two years nor more than twenty-five years after 16 the issuance thereof and no conveyance has been taken thereunder, the 17 holder of such tax sale certificate, including the county of Erie, may 18 bring an action to recover the amount paid for such certificate with all 19 interest, penalties, additions and expenses as in this act provided. For 20 that purpose, such a holder may maintain an action in the supreme court 21 or in the county court of Erie county for the sale of the lands affected 22 by such certificate. Jurisdiction of such action is hereby expressly 23 conferred upon such supreme or county court. 24 § 9-1.1 Appointment of receiver. At any time after the commencement of 25 an action brought pursuant to the provisions of article nine of this 26 act, by and on behalf of the county to foreclose one or more tax sale 27 certificates, the county shall be entitled, as a matter of right, to the 28 appointment of a receiver of the rents and profits of the real estate 29 affected by the tax sale certificate or certificates being foreclosed. 30 Application for the appointment of such receiver shall be to the court 31 in which such action is pending. Notice of such application shall be 32 given as follows: by leaving a copy thereof at each inhabited building 33 on the land foreclosed by the action, with a person of full age, if any 34 be found; upon each defendant who has appeared and answered, by mailing 35 a copy thereof to such defendant or his attorney; upon all other defend- 36 ants, by mailing a copy thereof to such defendants at their addresses if 37 such addresses are readily ascertainable, and if such, addresses cannot 38 be readily ascertained the mailing of such notice to such defendants is 39 hereby dispensed with. On every such application the court shall desig- 40 nate the [commissioner of finance] director of real property tax 41 services to be such receiver, and such [commissioner of finance] direc- 42 tor of real property tax services shall act as such receiver without any 43 additional fees or compensation; nor shall any attorneys' fees or 44 compensation be allowed or granted in such receivership. The [commis-45sioner of finance] director of real property tax services shall file no 46 bond or undertaking in connection with any receivership granted here- 47 under, other than the official bond required to be filed by him pursuant 48 to law. As receiver the [commissioner of finance] director of real prop- 49 erty tax services shall apply the rents and profits of such real estate 50 in satisfaction of the costs and charges of the action and in satisfac- 51 tion of taxes and tax liens in the order of their priority as fixed by 52 the final judgment of the court. He shall also have the same powers as 53 receivers who are appointed in actions to foreclose a mortgage on real 54 property, and such other and further powers as may be ordered by the 55 court. He shall make and file with and as part of the judgment roll in 56 such proceeding an account of his receivership.S. 8839 29 1 § 9-2.0 [Commissioner of finance] Director of real property tax 2 services to be referee to sell. Whenever a judgment of foreclosure and 3 sale shall be granted in such an action to foreclose such tax sale 4 certificate, it shall direct the [commissioner of finance] director of 5 real property tax services to act as the referee to make the sale, but 6 such referee shall not be entitled to any fees for such service. 7 § 9-6.0 Presumptions of validity. Whenever under this act a cause of 8 action, defense, or counter-claim for the foreclosure of any such tax 9 lien or tax sale certificate exists or is in any manner founded upon 10 such tax lien or tax sale certificate, it shall presumed that the lien 11 purported to be transferred by such instrument is a valid, subsisting 12 and enforceable lien, and that it has been duly sold or assigned to the 13 holder thereof, and it shall not be necessary to plead or prove any act, 14 proceeding, notice or action preceding the delivery of such tax sale 15 certificate; nor shall it be necessary to establish the validity of the 16 tax lien transferred or represented by such tax sale certificate. If a 17 party or person in interest in any such action proceeding shall claim 18 that any tax lien or tax sale certificate is irregular or invalid, or 19 that there is any defect therein, or that any transfer or issuance of 20 any such tax sale certificate is irregular or invalid, such invalidity, 21 irregularity or defect must be specifically pleaded or set forth and 22 must be established affirmatively by the party or person pleading or 23 setting forth the same, and in any such action or proceeding, the tran- 24 script of the [commissioner of finance] director of real property tax 25 services and his certification thereof shall be presumptive evidence of 26 the legality of the taxes and assessments therein described and of the 27 regularity of all proceedings required by law to be taken; and after the 28 lapse of five years from the date on which the real property affected by 29 such tax sale certificate has been sold, pursuant to article seven of 30 this act, such presumptions shall be conclusive and absolutely binding 31 upon all persons having any interest in such real property. 32 § 9-11.0 [Commissioner of finance] Director of real property tax 33 services to execute referee's deed. Upon payment of the amount for 34 which the real property has been sold, the [commissioner of finance] 35 director of real property tax services shall execute and deliver a deed 36 of the lands so sold to the purchaser, his heirs or assigns. Such deed 37 shall contain a proper reference to the proceedings and shall be under 38 the seal of the [commissioner of finance] director of real property tax 39 services and shall be acknowledged in due form by the [commissioner of40finance] director of real property tax services so as to entitle it to 41 be recorded. In the absence or inability of such [commissioner of42finance] director of real property tax services to act, his deputy may 43 act as referee, execute the proper deed and seal the same as herein 44 provided. 45 § 10. Sections 10-1.0, 10-2.0, 10-3.0, 10-4.0, 10-5.0, 10-6.0, 10-7.0, 46 10-9.0, 10-10.0 and 10-11.0 of chapter 812 of the laws of 1942, consti- 47 tuting the Erie county tax act, sections 10-2.0, 10-9.0 and 10-11.0 as 48 amended by chapter 682 of the laws of 1969 and section 10-10.0 as 49 amended by chapter 789 of the laws of 1944, are amended to read as 50 follows: 51 § 10-1.0 [Board of supervisors] Legislature may relevy taxes. Whenever 52 it shall appear to the [board of supervisors] legislature that any tax 53 or assessment levied or assessed in any previous year or years upon 54 taxable real property in the county for any general or local purpose, or 55 for any special improvement in a special improvement district in a town 56 in such county, was illegal or was erroneously taxed or assessed, byS. 8839 30 1 reason of which illegal or erroneous taxation or assessment such real 2 property did not become subject to or liable for the payment of such tax 3 or assessment, the [board of supervisors] legislature may reassess and 4 relevy the tax upon such real property for such general or local 5 purposes or for such local improvement or improvements on account of 6 which such illegal or erroneous taxes or assessments were levied or 7 assessed for such previous years or years. 8 § 10-2.0 Reassessment roll made by [commissioner of finance] director 9 of real property tax services. The Erie county legislature shall direct 10 the [commissioner of finance] director of real property tax services to 11 prepare and file with the clerk of such legislature a special reassess- 12 ment roll, in the same form as the roll in ordinary use within the coun- 13 ty, describing the real property so liable for retaxation and reassess- 14 ment, and showing the valuation or valuations of such real property in 15 the same amount as fixed by the assessors for each of the previous years 16 for which a retaxation and reassessment is to be made against such real 17 property. To such special reassessment roll shall be annexed the certif- 18 icate of the [commissioner of finance] director of real property tax 19 services, certifying that such real property has been correctly 20 described and that the valuations contained in such roll are identical 21 with the valuations contained in the roll in the [commissioner of22finance's] director of real property tax services' office for the year 23 or years for which such reassessment or relevy is made. 24 § 10-3.0 Action upon such roll. Upon the receipt of such special reas- 25 sessment roll, the [board of supervisors] legislature of the county of 26 Erie shall relevy the state, county, town, school, general highway and 27 general light tax, and all other taxes for general purposes for the year 28 or years for which the relevy is made, against the real property so set 29 forth in the roll, at the same rate as the original levy for the year 30 involved was applied to the other parcels of property within the same 31 township; provided, however, that the [board of supervisors] legislature 32 may, in its discretion, add to the amount so relevied interest at the 33 rate of six per centum per annum upon the several sums levied, from 34 January first of the year for which said tax was levied to the date of 35 such relevy. 36 § 10-4.0 Local assessments to be levied. The [board of supervisors] 37 legislature shall determine whether any of the real property so liable 38 for retaxation and reassessment lies within the boundaries of any local 39 or special improvement district in any of the towns of the county; or 40 within any joint local improvement districts in one or more such towns, 41 or partly in a town and partly in a city or village adjoining any town 42 within the county. Whenever any real property so liable for retaxation 43 or reassessment shall lie within any such special or local district, as 44 hereinbefore described, the [board of supervisors] legislature shall 45 ascertain the total amount which was raised within said special or local 46 improvement district in each year for which such reassessment is made, 47 for interest and principal on bonded indebtedness, maintenance and 48 replacements. The [board] legislature shall thereupon reassess and 49 relevy the local improvement assessments for the year for which such 50 reassessment is made, against such real property within the particular 51 district, in accordance with the benefits which such real property 52 derived from said district and the expenditures made on behalf of said 53 district, in the year or years involved in such reassessment; and to the 54 amount of such reassessment the board may, in its discretion, add inter- 55 est at the rate of six per centum per annum, from January first of eachS. 8839 31 1 year for which such assessment was levied to the date of such reassess- 2 ment. 3 § 10-5.0 Roll to be filed with clerk of [board of supervisors] legis- 4 lature. When the various items for general taxation and local improve- 5 ment assessments have been determined [upon] by the [board of supervi-6sors] legislature, it shall cause the same to be relevied, reassessed 7 and respread against the particular parcels of real property appearing 8 upon such special reassessment roll, in separate columns, in the manner 9 provided for in the regular annual tax rolls of the county, and shall 10 thereupon file such completed reassessment roll with the clerk of the 11 [board of supervisors] legislature. 12 § 10-6.0 Notice of hearing on such roll. The [board of supervisors] 13 legislature shall cause to be served upon the owners of such real prop- 14 erty, and all others having an interest therein, a notice that such 15 taxes or assessments have been relevied and respread and that a hearing 16 will be held before such [board of supervisors] legislature at a time 17 and place to be specified in such notice for the purpose of reviewing 18 and correcting such retaxation or reassessment. Service of such notice 19 shall be made by publishing a true copy thereof in a daily newspaper 20 published in the city of Buffalo and in a newspaper, if any, published 21 in the town where the property so retaxed or reassessed is located at 22 least ten days prior to the date of such hearing. Such publication shall 23 be made twice in the period of ten days prior to such meeting, each 24 publication being at least five days apart, and such notice shall be 25 addressed: "To the owners, occupants and all others interested in the 26 within described property." Such notice shall state that said roll has 27 been filed with the clerk of the [board of supervisors] legislature and 28 may be examined at his office, and any person feeling himself aggrieved 29 by such retaxation or reassessment shall attend at the time and place 30 specified in such notice and shall file with the [board of supervisors] 31 legislature written verified objections stating the nature of his 32 objections and the grounds thereof. 33 § 10-7.0 Hearing and proceedings thereon. The [board of supervisors] 34 legislature may appoint a committee of the [board of supervisors] legis- 35 lature to meet at the time and place specified in such notice and to 36 hear the objections to said reassessment roll and to take testimony 37 thereon and to inquire into the circumstances thereof and to report back 38 their findings to the [board of supervisors] legislature. Such report 39 and reassessment roll shall lie on the table for one week and may be 40 thereafter adopted, modified, amended or rejected by the vote of a 41 majority of the elected members of the [board of supervisors] legisla- 42 ture. 43 § 10-9.0 Delivery of roll and warrant to [commissioner of finance] 44 director of real property tax services. To such reassessment roll as 45 finally adopted shall be annexed a warrant under the hand and seal of 46 the chairman of the Erie county legislature and the clerk thereof, 47 directing the [commissioner of finance] director of real property tax 48 services to collect the amount specified [in the last column opposite] 49 relative to each parcel so retaxed or reassessed, with interest at the 50 rate of one-half of one per centum to be added on the first day of each 51 month next succeeding the date on which such roll shall have been deliv- 52 ered to the [commissioner of finance] director of real property tax 53 services. Such reassessment roll shall be forthwith delivered to the 54 [commissioner of finance] director of real property tax services of the 55 county of Erie for collection, and he shall cancel upon the various tax 56 rolls and tax sales registers the illegal or erroneous taxes, assess-S. 8839 32 1 ments and tax sales so reassessed, and shall mark thereon an adequate 2 reference to the reassessment roll so delivered to him. 3 § 10-10.0 Review. Any person taxed or assessed upon such reassessment 4 roll, claiming to be aggrieved thereby, may seek a review of the same by 5 certiorari pursuant to the provisions of article seventy-eight of the 6 civil practice [act] law and rules within thirty days after the adoption 7 of said roll by the [board of supervisors] legislature. 8 § 10-11.0 Foreclosure of unpaid relevied tax. Whenever any tax or 9 assessment on the real property described in said reassessment roll 10 shall remain unpaid in the hands of the [commissioner of finance] direc- 11 tor of real property tax services for a period of one year from the date 12 of the delivery of such reassessment roll to the [commissioner of13finance] director of real property tax services, the county of Erie may 14 bring an action in the supreme court or Erie county court, as plaintiff, 15 for the foreclosure of the lien of such unpaid taxes or assessments and 16 for the sale of the lands affected thereby. In any such action to fore- 17 close the said unpaid tax or assessment liens, all of the provisions of 18 this act relating to the foreclosure of unpaid tax liens and the sale 19 and conveyance of lands therefor shall apply. 20 § 11. Sections 11-2.0, 11-3.0, 11-4.0, 11-6.0, 11-7.0, 11-8.0, 21 11-10.0, 11-11.0, 11-12.0, 11-13.0, 11-14.0, 11-23.0, 11-24.0, 11-25.1 22 and 11-26.0 of chapter 812 of the laws of 1942, constituting the Erie 23 county tax act, section 11-2.0 and 11-14.0 as amended by chapter 981 of 24 the laws of 1973, sections 11-3.0, 11-4.0, 11-6.0, 11-7.0, 11-11.0, 25 11-13.0, 11-23.0, 11-24.0 and 11-26.0 as amended by chapter 682 of the 26 laws of 1969, subdivision (d) of section 11-4.0 as added and section 27 11-12.0 as amended by chapter 431 of the laws of 2010, section 11-10.0 28 as amended by chapter 789 of the laws of 1944 and section 11-25.1 as 29 added by chapter 767 of the laws of 1949, are amended and a new section 30 11-11.1 is added to read as follows: 31 § 11-2.0 When applicable; presumption of non-payment of lien. Where 32 the county owns a tax sale certificate which has been due and unpaid for 33 a period of at least [two years] one year from the date [on which] of 34 the sale of such tax sale certificate affecting the real property 35 [affected by such tax sale certificate was sold], the lien of such tax 36 sale certificate may be summarily foreclosed by the county in the manner 37 provided by the in rem provisions of this act, notwithstanding the 38 provisions of any general, special or local law. Ownership by the county 39 of such a tax sale certificate or of a transfer of such a tax lien or of 40 any other instrument evidencing such tax lien issued by it shall be 41 conclusive evidence of the fact that the tax assessment or other legal 42 charges represented thereby have not been paid to the county or assigned 43 by it. 44 § 11-3.0 Certification of tax delinquency. It shall be the duty of the 45 [commissioner of finance] director of real property tax services to 46 transmit to the Erie county legislature from time to time transcripts of 47 tax delinquencies and tax delinquent real properties for foreclosure 48 pursuant to the in rem provisions of this act and for such purposes the 49 [commissioner of finance] director of real property tax services shall 50 furnish to [such] the Erie county legislature all the necessary 51 abstracts from his records of such delinquencies. The Erie county legis- 52 lature may thereupon direct that the in rem provisions of this act shall 53 be applied to all or any part of such real property and the delinquent 54 taxes set forth in such transcript and may direct the inclusion of any 55 other tax delinquency and tax delinquent real property subject to such 56 in rem foreclosure. Thereupon it shall be the duty of the county attor-S. 8839 33 1 ney, or his designee, to conduct and consummate such foreclosure 2 proceedings as directed by the Erie county legislature. 3 § 11-4.0 Preparation of list of tax delinquent properties. The [coun-4ty attorney] director of real property tax services shall prepare a list 5 to be known and designated as "the list of delinquent taxes and proper- 6 ties," and the parcels of real property affected thereby and set forth 7 therein shall be numbered serially. Such list shall bear the following 8 caption which shall be regarded as the title of the in rem foreclosure 9 hereunder: "State of New York, County Court, Erie County, In the matter 10 of the foreclosure of tax liens by the county of Erie pursuant to the in 11 rem provisions of the Erie county tax act and the resolution of the Erie 12 county legislature as shown by item ________________ page _______ of the 13 minutes of the proceedings of the said legislature for the year 14 ________________." As to each parcel of real property affected, such 15 list shall contain 16 (a) A brief description thereof sufficient to identify the same. Such 17 description shall be deemed sufficient when it states, as to subdivision 18 lots the subdivision lot number and map cover number of the subdivision 19 as filed in the county clerk's office; as to all other parcels the 20 description as it appears on the latest tax roll in the hands of the 21 [commissioner of finance] director of real property tax services. 22 (b) The name of the last owner as the same appears on the latest tax 23 roll in the hands of the [commissioner of finance] director of real 24 property tax services, or a statement that the owner is unknown, if such 25 be the case. 26 (c) A statement of the amount of the lien of each tax sale certificate 27 owned by the county and unpaid on such parcel, the certificate number 28 and year of sale of each such tax sale certificate and the date or dates 29 from which and the rate or rates at which interest and penalties are to 30 be added. 31 (d) A statement that the amount required to redeem any real property 32 affected by such a tax sale certificate, and the amount to be recovered 33 by the county, shall include the aggregate amount of all tax sale 34 certificates affecting same owned by the county as of the date such list 35 is filed in the county clerk's office by the county attorney, or his or 36 her designee, together with all interest, penalties, additions and 37 expenses as in this act provided, and shall also include a per parcel 38 fee, to be known as the "in rem fee", which shall not exceed the sum of 39 five hundred dollars, to cover the presumptive cost to the county for 40 reasonable and necessary attorneys' fees, abstracts of title and other 41 disbursements in connection with such foreclosure pursuant to the in rem 42 provisions of this act. 43 § 11-6.0 Verification of list and filing thereof. Such list shall be 44 verified by the affidavit of the [commissioner of finance] director of 45 real property tax services and shall thereupon be filed in the county 46 clerk's office by the county attorney, or his or her designee. Certi- 47 fied copies of such list shall be filed by the county attorney, or his 48 or her designee, in the office of the [commissioner of finance] director 49 of real property tax services and in the office of each tax collector 50 and receiver of taxes and treasurer of the respective towns, cities and 51 villages in which such listed real property is located. 52 § 11-7.0 Effect of filing list. The filing of such list of delinquent 53 taxes and properties in the office of the county clerk shall constitute 54 and have the same force and effect and shall be deemed to give the same 55 notice of such foreclosure proceeding as the filing and recording in 56 said clerk's office of an individual notice of pendency of a tax fore-S. 8839 34 1 closure action and of the filing in the county court of a separate and 2 individual complaint by the county against the owners of the real prop- 3 erty proceeded against and described, to enforce the payment of the 4 delinquent taxes, assessments or other lawful charges which have accumu- 5 lated and have become liens against such property and which remain 6 unpaid on said [commissioner of finance's] director of real property tax 7 services' tax rolls. 8 § 11-8.0 Duty and fee of county clerk. The county clerk shall index 9 such list in a separate book kept for that purpose to the name of the 10 county of Erie and the filing and indexing of such list shall constitute 11 due filing, recording and indexing of the notice of pendency as to each 12 parcel of property notwithstanding and in lieu of the provisions of any 13 other law. The county clerk shall not be entitled to a fee [of not more14than ten dollars] for such receiving, filing, recording and indexing of 15 each such list[, which fee shall be in lieu of any and all other fees16payable to such clerk for like services]. 17 § 11-10.0 Redemption or answer. Each person having any right, title or 18 interest in, or lien upon any parcel described in such list of delin- 19 quent taxes and properties may redeem such parcel by paying all of the 20 sums mentioned in such list before the expiration of the redemption 21 period mentioned in the notice published pursuant to section 11-12.0; or 22 he may serve a duly verified answer upon the county attorney setting 23 forth in detail the nature and amount of his interest and any defense or 24 objections to the foreclosure of the tax lien. The caption of such 25 answer shall contain a reference to the serial number or numbers of the 26 parcels concerned. Such answer must be filed in the office of the county 27 clerk and served on the county attorney, or his designee, within twenty 28 days after the date mentioned in the notice, published pursuant to 29 section 11-12.0 as the last day for redemption. In the event of failure 30 to redeem or answer by any person having the right to redeem or answer, 31 such person shall be in default and shall be forever barred and fore- 32 closed of all his right, title and interest in and lien upon the parcels 33 described in such list of delinquent taxes and properties and a judgment 34 in foreclosure may be taken as herein provided. 35 § 11-11.0 Redemption and filing certificate thereof. Upon redemption 36 as permitted by this article, the person redeeming shall be entitled to 37 a certificate thereof from the [commissioner of finance] director of 38 real property tax services describing the property in the same manner as 39 it is described in such list of delinquent taxes and properties. Upon 40 the filing of such certificate of redemption with the county clerk, the 41 county clerk shall note the word "redeemed" and the date of such filing 42 opposite the description of said parcel on such list. Such notation 43 shall operate to cancel the notice of pendency of action with respect to 44 such parcel. 45 § 11-11.1 Deferral for homestead properties. (a) Within twenty days 46 of the last date for redemption as set forth in the notice published 47 pursuant to section 11-12.0 of this article, an owner or occupant of a 48 homestead property as defined in subdivision (q) of section 2-1.0 of 49 this act may apply for deferral of the foreclosure proceeding. The 50 application shall be made to the director of real property tax services 51 on a form prescribed by him. The application shall be sworn to and 52 notarized by an owner or occupant of the homestead property. Such appli- 53 cation shall not be unduly burdensome to the applicant. The director of 54 real property tax services or his agents or employees shall have the 55 authority to investigate the qualification of a parcel as homestead 56 property. Whether at the time of application or as part of his investi-S. 8839 35 1 gation, the director of real property tax services may require the 2 submission of evidence supporting the qualification of a parcel as home- 3 stead property. In no event shall such application, including any form 4 and supporting documents of any kind, be construed as an answer or have 5 any other legal effect in the foreclosure proceedings brought pursuant 6 to this article. 7 (b) An owner or occupant shall not be eligible for a deferral where 8 such person is the owner of another parcel within the county of Erie 9 upon which there is a lien for unpaid county, town or special district 10 taxes. 11 (c) The director of real property tax services shall grant deferral to 12 homestead properties having applied pursuant to subdivision (a) of this 13 section. 14 (d) The effect of a deferral pursuant to this section shall be that 15 the property be removed from the foreclosure proceeding in the calendar 16 year during which deferral is granted. Nothing in this section shall be 17 construed to (i) allow a parcel to qualify for deferral in consecutive 18 years, (ii) affect the enforcement and collection of unpaid tax sale 19 certificates, as is provided for in this article, in any subsequent 20 calendar year, or (iii) provide any right or remedy to a property owner 21 except through the foregoing application process. 22 (e) Any challenge to a determination made by the director of real 23 property tax services pursuant to this section shall be brought pursuant 24 to article seventy-eight of the civil practice law and rules by order to 25 show cause to the same court that has jurisdiction over the pending 26 foreclosure proceeding. Any such challenge must be filed and served no 27 later than fourteen days prior to the public sale conducted pursuant to 28 section 11-23.0 of this article. 29 § 11-12.0 Public notice of foreclosure. Upon the filing of such list 30 in the office of the county clerk, the county attorney, or his designee, 31 shall forthwith cause a notice of foreclosure to be published at least 32 once a week for six successive weeks in two newspapers designated by him 33 and published within the county of Erie. Such notice shall be in 34 substantially the following form: 35 "State of New York, County Court, Erie County 36 NOTICE OF FORECLOSURE OF TAX LIENS BY THE COUNTY OF ERIE BY ACTION IN 37 REM 38 Please take notice that on the ___________ day of _________________ 39 _________ the county of Erie pursuant to law, filed with the clerk of 40 Erie county a list of parcels of property affected by unpaid tax liens 41 held and owned by said county of Erie which, on such date, had been due 42 and unpaid for a period of at least [two years] one year after the date 43 [on which] of the tax sale certificate affecting such real property 44 [affected by such unpaid tax liens was sold]. Such list contains as to 45 each such parcel (a) a brief description of the property affected by 46 each tax lien, (b) the name of the last known owner of such property as 47 the same appears on the latest tax roll in the hands of the [commission-48er of finance] director of real property tax services, or a statement 49 that the owner is unknown if such be the case, (c) a statement of such 50 tax liens upon such parcel of property including such tax sale certif- 51 icates owned by the county of Erie which shall have been due for less 52 than two years, together with the date or dates from which and the rate 53 or rates at which interest and penalties shall be computed, (d) a state- 54 ment that the amount required to redeem any such parcel of property, and 55 the amount to be recovered by the county, includes all tax sale certif- 56 icates owned by the county and affecting such property, together withS. 8839 36 1 all interest, penalties, additions and expenses as in this act provided, 2 and also includes an "in rem fee" of $_____ per parcel (here insert a 3 sum not to exceed five hundred dollars) to cover the presumptive cost to 4 the county for reasonable and necessary attorneys' fees, abstracts of 5 title and other disbursements in connection with such foreclosure pursu- 6 ant to the in rem provisions of this act. 7 All persons having or claiming to have an interest in the real proper- 8 ty described in such list of delinquent taxes and properties are hereby 9 notified that the filing of such list constitutes the commencement by 10 said county of Erie of an action in the county court of Erie county to 11 foreclose the tax liens therein described by a foreclosure proceeding in 12 rem and that such list constitutes a notice of the pendency of action 13 and a complaint by the said county of Erie against each piece or parcel 14 of land therein described to enforce the payment of such tax liens. Such 15 action is brought against the real property only and is to foreclose the 16 tax liens described in such lists. 17 No personal judgment shall be entered herein against any owner for 18 such taxes, assessments or other legal charges or any part thereof. 19 This notice is directed to all persons having or claiming to have an 20 interest in the real property described in such list of delinquent taxes 21 and property and such persons are hereby notified further that a certi- 22 fied copy of such list of delinquent taxes and property has been filed 23 in the office of the [commissioner of finance] director of real property 24 tax services of said county of Erie and in the respective offices of 25 each tax collector and a receiver of taxes and treasurers of the respec- 26 tive cities, towns, and villages in which such listed real property is 27 located, and will remain open for public inspection up to and including 28 the ___________ day of ___________________________ , (here insert a date 29 at least seven weeks from the date of the first publication of this 30 notice) which date is hereby fixed as the last day for redemption. 31 And take further notice that any person having or claiming to have an 32 interest in any such parcel of real property and the legal right thereto 33 may on or before said date redeem the same by paying to the said 34 [commissioner of finance] director of real property tax services of Erie 35 county the amount of all such unpaid tax liens thereon and in addition 36 thereto all interest and penalties which are a lien against such real 37 property computed to and including the date of redemption. 38 In the event that such taxes are paid by a person holding a lien of 39 record against such property, the person so paying shall be entitled to 40 have the tax liens affected thereby satisfied of record or to receive an 41 assignment of such tax liens evidenced by a proper written instrument. 42 Any person having any right, title or interest in or lien upon any 43 parcel of real property described in such list of delinquent taxes and 44 properties may serve a duly verified answer upon the county attorney for 45 the county of Erie, or his designee, setting forth in detail the nature 46 and amount of his interest and any defense or objection to the foreclo- 47 sure. Such answer must be filed in the office of the county clerk and 48 served upon the county attorney, or his designee, within twenty days 49 after the date above mentioned as the last day for redemption. In the 50 event of failure to redeem or answer by any person having the right to 51 redeem or answer, such person shall be forever barred and foreclosed of 52 all his right, title, interest and equity of redemption in and to the 53 parcel of real property described in such list of delinquent taxes and 54 properties and a judgment in foreclosure may be taken by default. 55 Take further notice that the ownership by the county of the tax sale 56 certificates set forth on such list of delinquent taxes and propertiesS. 8839 37 1 is conclusive evidence of the fact that the taxes, assessments or other 2 legal charges represented thereby have not been paid to the county or 3 assigned by it. 4 ________________________________ 5 [Commissioner of Finance] 6 Director of Real Property Tax 7 Services 8 _______________________________ 9 Attorney for the County of Erie 10 (Address)" 11 § 11-13.0 Copy of notice to owner. On or before the date of the first 12 publication of the notice above set forth, a copy of such notice shall 13 be posted in the office of the [commissioner of finance] director of 14 real property tax services and in the Erie county hall and also in three 15 other conspicuous places within each city, town or village in which the 16 real property affected by such proceeding is situated. The county attor- 17 ney, or his or her designee, shall cause a copy of such notice to be 18 mailed to the last known address of each owner of property affected 19 thereby as the same appears upon the current records and tax rolls in 20 the office of the [commissioner of finance] director of real property 21 tax services, and in the event that the name or address of such owner 22 does not appear in such records or rolls, such mailing shall be 23 dispensed with and an affidavit establishing the absence of such name or 24 address shall be made and filed in the office of the county clerk. 25 There shall be inserted with or annexed to such notice a statement 26 substantially as follows: 27 "To the party to whom the enclosed notice is addressed: 28 You are the presumptive owner or lienor of one or more of the parcels 29 mentioned and described in the list referred to in the enclosed notice. 30 Unless the taxes and assessments and all other legal charges are paid, a 31 homestead deferral is granted or an answer is interposed, as provided by 32 statute, such property will be sold at tax foreclosure as provided by 33 the in rem provisions of the Erie county tax act. 34 Dated: 35 ________________________________ 36 [Commissioner of Finance] 37 Director of Real Property Tax 38 Services 39 _______________________________ 40 Attorney for the County of Erie 41 (Address)" 42 § 11-14.0 Notice to mortgagee or lienor. At any time after the enact- 43 ment of this act, any owner of real property in the county, any mortga- 44 gee thereof or any person having a lien or claim thereon or interest 45 therein may file with the [commissioner of finance] director of real 46 property tax services a notice stating his name, residence, and post 47 office address and a description of the parcel or parcels in which such 48 person has an interest [which notice shall continue in effect for the49purposes of this section for a period of two years, unless earlier50cancelled by such person]. The county attorney, or his designee, shall 51 mail to each such person forthwith after the completion and filing of 52 the list of delinquent taxes and posting as herein provided, a copy of 53 the notice required under section 11-13.0 of this act and affecting such 54 parcel or parcels; and shall also mail to each such person a copy of theS. 8839 38 1 notice of the sale of the real property affected by such list. Such 2 notices shall be mailed to the last known address of such persons by 3 registered or certified mail within sixty days. The failure of the coun- 4 ty attorney, or his designee, to mail such notices as herein provided 5 shall not affect the validity of any proceeding brought pursuant to the 6 in rem provisions of this act. 7 § 11-23.0 Public sale; [commissioner of finance] director of real 8 property tax services to be referee. The sale directed by the court 9 shall be at public auction under the direction of the [commissioner of10finance] director of real property tax services who shall act as referee 11 thereat. Public notice thereof shall be given once a week for at least 12 three successive weeks in a newspaper published in the county of Erie. 13 The [commissioner of finance] director of real property tax services 14 shall receive no fee or compensation for his services as such referee. 15 The description of the parcel of land offered for sale in such notice 16 shall be that contained in the list of delinquent taxes and properties 17 or such other description of such parcel as the court in its judgment 18 may direct. 19 § 11-24.0 Deed description as directed by court. The judgment of fore- 20 closure and sale pursuant to the in rem provisions of this act, shall 21 direct the [commissioner of finance] director of real property tax 22 services as such referee to execute and deliver to the purchaser a deed 23 conveying title to the parcel or parcels affected by such judgment and 24 sold at such sale. The description used in such deed shall be that 25 contained in the list of delinquent taxes and properties or such other 26 description as the court in its judgment may direct. 27 § 11-25.1 Conclusive presumption by deed; limitation. Every deed given 28 pursuant to the provisions of this article shall be presumptive evidence 29 that the action and all the proceedings therein and all proceedings 30 prior thereto from and including the assessment of the lands affected 31 and all notices required by law were regular, were regularly had, taken 32 and given, and in accordance with all provisions of law relating there- 33 to. After two years from the date of recording such deed, such presump- 34 tion shall be conclusive[; except that as to such deeds which were35recorded on a date more than eighteen months prior to the date on which36this section takes effect, such presumption shall become conclusive six37months after this section takes effect]. No action to set aside such 38 deed may be maintained unless the action is commenced and a notice of 39 pendency thereof is filed in the office of the clerk of the county prior 40 to the time the presumption becomes conclusive as aforesaid. 41 § 11-26.0 Report of sale and confirmation thereof not required. 42 Notwithstanding the provisions of any general, special or local law to 43 the contrary, it shall not be necessary for the [commissioner of44finance] director of real property tax services, as such referee, to 45 make a report of his proceedings as such referee; nor shall it be neces- 46 sary for the court to confirm by order or otherwise the proceedings of 47 such [commissioner of finance] director of real property tax services as 48 such referee. In the event that such a sale shall result in a surplus as 49 to any piece or parcel of land offered at such sale, such [commissioner50of finance] director of real property tax services as referee shall 51 report the fact of such surplus to the court which shall direct the 52 [commissioner of finance] director of real property tax services as 53 referee to deposit such surplus in trust with the [commissioner of54finance] Erie county comptroller for the benefit of whomsoever may be 55 justly entitled thereto.S. 8839 39 1 § 12. Sections 12-1.0, 12-2.0, 12-4.0, 12-5.0, 12-7.0, 12-8.0, 12-9.0 2 and 12-10.0 of chapter 812 of the laws of 1942, constituting the Erie 3 county tax act, sections 12-2.0, 12-5.0, 12-7.0, 12-8.0, 12-9.0 and 4 12-10.0 as amended by chapter 682 of the laws of 1969, are amended to 5 read as follows: 6 § 12-1.0 [Board of supervisors] Legislature may compromise or cancel 7 taxes. The [board of supervisors] legislature may compromise and cancel 8 unpaid county taxes and tax sales heretofore or hereafter levied or made 9 and may also compromise and cancel any tax sale certificates held and 10 owned by the county. In raising the deficiency caused by any compromise 11 or cancellation of such taxes or tax sale certificates such board may 12 adjust and apportion the amount of such deficiency or any part thereof 13 to the several towns and districts of the county as shall be just, 14 taking into consideration the extent to which such town or district has 15 been benefited by such taxes; provided, however, that no accumulation of 16 interest, fees or penalties subsequent to the date of sale of any such 17 uncollected tax or tax sale certificate shall be charged back to any 18 town or district, but the same shall be a general county charge. 19 § 12-2.0 Accounts with towns, fire and school districts. It shall be 20 the duty of the [commissioner of finance] director of real property tax 21 services to keep a record of all county taxes and tax sales and of all 22 tax sale certificates cancelled or compromised by such board. Such 23 record shall be in the form of debtor and creditor with each town, fire 24 district and school district in the county and, among other things, 25 shall show [in appropriate columns] the name of the reputed owner of the 26 real property against which the tax was levied; a description of the 27 real property sufficient to identify it; the amount of the tax, and if 28 any part thereof is an unpaid school tax, the amount of the school tax 29 unpaid on the county tax roll; the amount, if any, paid in compromise of 30 the tax; and the amount necessary to be paid by the town, fire district 31 or school district to reimburse the county on account of the cancelled 32 or compromised tax. The [commissioner of finance] director of real prop- 33 erty tax services shall transmit his transcript of such record to the 34 Erie county legislature on or before the second Tuesday of February of 35 each year. 36 § 12-4.0 [Board of supervisors] Legislature to apportion amounts paya- 37 ble. The [board of supervisors] legislature, on or before the first day 38 of March in each year shall apportion the amount payable to the county 39 by each town, fire district or school district on account of taxes, tax 40 sales and tax sale certificates cancelled or compromised by the board 41 during the previous accounting period. 42 § 12-5.0 [Commissioner of finance] Director of real property tax 43 services to render statements. The [commissioner of finance] director of 44 real property tax services on or before the tenth day of March in each 45 year shall file with each such town, fire district and school district 46 an annual itemized statement of the amounts so apportioned and due the 47 county from such town or districts. 48 § 12-7.0 Town to raise amount and pay [commissioner of finance] direc- 49 tor of real property tax services. The amount apportioned to and payable 50 by the town or such an amount as shall be finally fixed by the court, 51 shall be included and raised by tax in the next ensuing annual tax levy 52 on behalf of such town and when collected or received shall be paid to 53 the town supervisor and by him paid to the [commissioner of finance] 54 director of real property tax services. The town board shall annually 55 certify to the Erie county legislature the amount chargeable to the town 56 at large and the amount chargeable to each special improvement districtS. 8839 40 1 therein, at the same time and in the same manner as town budgets and 2 annual estimates are certified to the Erie county legislature for the 3 purpose of levying the tax therefor. The Erie county legislature shall 4 levy, assess and spread upon all taxable real property in the town the 5 amount certified to it to be borne by the town at large, and shall levy, 6 assess and spread upon all real property located in each special 7 improvement district liable to assessment, the amount certified to it to 8 be borne by such district. Such taxes and assessments shall be levied 9 and collected in the same manner as other town and special district 10 taxes are levied and collected. 11 § 12-8.0 Fire district to raise amount and pay [commissioner of12finance] director of real property tax services. The amount apportioned 13 to and payable by the fire district or such an amount as shall be final- 14 ly fixed by the court, shall be included in the next ensuing annual 15 statement of expenditures to be filed by such fire district with the 16 town board and the supervisor of the town in which such fire district is 17 located. The Erie county legislature shall levy, assess and spread the 18 said amount in the same manner and at the same time as it levies, 19 assesses and spreads such annual statement of fire district expendi- 20 tures; and such amount when collected or received, shall be paid to the 21 town supervisor and by him paid over to the [commissioner of finance] 22 director of real property tax services. 23 § 12-9.0 School district to raise amount and pay [commissioner of24finance] director of real property tax services. The amount apportioned 25 to and payable by the school district or such amount as shall be finally 26 fixed by the court shall be included in the next ensuing annual budget 27 of such school district and raised by tax upon all taxable real property 28 therein in the manner provided in this act for the levying and raising 29 of school district taxes, and when collected such amount shall be paid 30 by the school treasurer to the [commissioner of finance] director of 31 real property tax services. 32 § 12-10.0 When account payable; suit therefor or withholding same from 33 other funds. Moneys, if any, payable to the county pursuant to this 34 article, which shall remain unpaid for sixty days after the ensuing 35 annual settlement date, or any extension of such settlement date between 36 the [commissioner of finance] director of real property tax services and 37 the town collectors or receivers of taxes, whether or not a tax or taxes 38 shall have been levied therefor, may be recovered in a civil action 39 against the town, fire district or school district in default; or the 40 [commissioner of finance] director of real property tax services in his 41 discretion may deduct the amount or any portion of such unpaid amount 42 from any state or other moneys paid to or received by the [commissioner43of finance] director of real property tax services for repayment to such 44 town or district in default. 45 § 13. Article XIII of chapter 812 of the laws of 1942, constituting 46 the Erie county tax act, is REPEALED. 47 § 14. Section 14-1.0 of chapter 812 of the laws of 1942, constituting 48 the Erie county tax act, is amended and a new section 14-10.0 is added 49 to read as follows: 50 § 14-1.0 Resale of tax foreclosed lands. Notwithstanding the 51 provisions of any general, special or local law to the contrary, the 52 county may sell, convey, lease or exchange any real property acquired by 53 it pursuant to the provisions of this act, regardless of whether such 54 acquisition was by means of foreclosure of tax liens as in a mortgage 55 foreclosure proceeding or by means of the in rem provisions of this act, 56 or by voluntary conveyance in lieu of foreclosure. Such sale, convey-S. 8839 41 1 ance, lease or exchange may be made either with or without advertising 2 for bids and at either public or private sale, and upon such terms as 3 the [board of supervisors] legislature may see fit to impose. No such 4 sale, conveyance, lease or exchange shall be made unless and until the 5 same shall have been directed by a majority vote of the [board of super-6visors] legislature. All sales, conveyances, leases and exchanges of 7 such lands heretofore made by the county are hereby specifically vali- 8 dated, ratified and confirmed. 9 § 14-10.0 Severability of provisions. The powers granted and the 10 duties imposed by this act and the applicability thereof to any persons, 11 tax districts or circumstances shall be construed to be independent and 12 severable and if any one or more sections, clauses, sentences or parts 13 of this article, or the applicability thereof to any persons, tax 14 districts or circumstances shall be adjudged unconstitutional or inval- 15 id, such judgment shall not affect, impair or invalidate the remaining 16 provisions thereof or the applicability thereof to other persons, tax 17 districts or circumstances, but shall be confined in its operation to 18 the specific provisions so held unconstitutional and invalid and to the 19 persons, tax districts and circumstances affected thereby. 20 § 15. This act shall take effect immediately.