S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 5303--A

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 11, 2009
                               ___________

Introduced  by M. of A. MORELLE -- read once and referred to the Commit-
  tee on Ways and Means -- committee discharged, bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend the Monroe county tax act, in relation to the assess-
  ment, levy and collection of taxes in  Monroe  county;  to  amend  the
  Monroe  county  tax foreclosure act, in relation to the foreclosure of
  tax liens in Monroe county; to repeal certain provisions of the Monroe
  county tax act, relating to the collection of taxes in such county; to
  repeal certain provisions of the Monroe county  tax  foreclosure  act,
  relating  to  certain  foreclosure  actions;  and  to  repeal  certain
  provisions of the Monroe county in rem tax foreclosure  act,  relating
  to the filing of affidavits

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 14-g of chapter 441 of the laws of 1938, constitut-
ing the Monroe county tax act, as amended by chapter 829 of the laws  of
1981, is amended to read as follows:
  S  14-g.  Payment of taxes in installments. Notwithstanding any of the
provisions of this act, the Monroe county legislature may by  resolution
duly adopted prior to the annual tax levy of any year by two-thirds vote
of  all  members elected to the legislature, determine that, thereafter,
until such action be rescinded by such legislature, every tax in  excess
of one hundred dollars levied pursuant to section seven of this act upon
property  situate in Monroe county, may be paid in [three] FOUR separate
installments, as follows:
  The first installment, representing [fifty] TWENTY-FIVE per centum  of
the said tax on or before the tenth day of February in the year in which
said  tax  is  payable,  without  any  interest;  and provided the first
installment shall have been so paid, the second installment  of  twenty-
five per centum of said tax on or before the last day of February in the
year said tax is payable with interest of one and one-half per centum of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00867-02-9
              

A. 5303--A                          2

the  principal amount so paid; and provided the second installment shall
have been so paid, the third installment of twenty-five  per  centum  of
said tax on or before the thirty-first day of March in the year said tax
is  payable with interest of three per centum on the principal amount so
paid; AND PROVIDED THE THIRD INSTALLMENT SHALL HAVE BEEN  SO  PAID,  THE
FOURTH  INSTALLMENT  OF  TWENTY-FIVE PER CENTUM OF SAID TAX ON OR BEFORE
THE THIRTIETH DAY OF APRIL IN THE YEAR SAID TAX IS PAYABLE WITH INTEREST
OF FOUR AND ONE-HALF PER CENTUM ON THE PRINCIPAL AMOUNT SO PAID.  One or
more such installments may be paid on or before the tenth day of  Febru-
ary  without  interest; and provided one or more such installments shall
have been paid on or before the tenth day of February, then and in  that
event one or more of the remaining installments may be paid on or before
the last day of February with interest of one and one-half per cent.
  If  such  resolution  be  adopted  by the county legislature of Monroe
county, such taxes thereafter levied therein may  be  so  paid  and  tax
warrants  thereafter  issued  by such legislature to collecting officers
for the collection thereof  shall  in  addition  to  other  matters  now
required  by law, so provide. If such resolution be adopted, the notices
required to be given by the various collectors of taxes for the towns of
Monroe county and for the city of Rochester pursuant to this act and  to
the  tax  law  of  the state of New York, shall in addition to the other
matters now required by law, state that payments may be made in install-
ments as provided herein. When the first installment of [fifty]  TWENTY-
FIVE  per  centum  has  been paid by a taxpayer, his failure to complete
said installment payments by omission to  make  timely  and  appropriate
payments  of the second [and/or], third AND/OR FOURTH installments shall
not subject said taxpayer to the payment of any interest upon the  first
paid  installment,  and the unpaid installment or installments shall, IF
NOT PAID IN PARTIAL PAYMENTS PURSUANT TO SECTION 14-H OF  THIS  ACT,  be
paid as one unit with such penalties, charges, interest, and fees as are
required  by  law  at  the  time  of  such payment.   The payment of any
installment of tax under the plan herein provided  and  the  failure  to
complete  said  installment  payments shall not impair the rights of the
county of Monroe or any purchaser of a tax sale certificate, on the sale
or by assignment from the county of Monroe, to pursue any and all  reme-
dies  as  by law now provided for the collection of the remaining unpaid
tax with all interest, fees,  charges,  and  penalties  on  said  unpaid
amount.
  S  2.  Chapter 441 of the laws of 1938, constituting the Monroe county
tax act, is amended by adding two new sections 14-h and 14-i to read  as
follows:
  S  14-H.    PARTIAL  PAYMENT  OF  TAXES.  NOTWITHSTANDING  ANY  OF THE
PROVISIONS OF THIS ACT, EVERY TAX  IN  EXCESS  OF  ONE  HUNDRED  DOLLARS
LEVIED  PURSUANT  TO  SECTION SEVEN OF THIS ACT UPON PROPERTY SITUATE IN
MONROE COUNTY, MAY BE PAID IN PARTIAL PAYMENTS AS FOLLOWS:
  IF A TAXPAYER DOES NOT PAY THE FULL AMOUNT OF SUCH TAX, OR  THE  FIRST
INSTALLMENT  OF  SUCH  TAX  PURSUANT  TO SECTION 14-G OF THIS ACT, ON OR
BEFORE THE TENTH DAY OF FEBRUARY OF THE TAX YEAR, INTEREST SHALL CONTIN-
UE TO ACCRUE AT THE RATE OF 1.5 PERCENT PER MONTH OR PART THEREOF ON THE
FULL AMOUNT OF SUCH TAX AND SUCH TAXPAYER MAY:
  1. PAY THE BALANCE DUE IN FULL PLUS ALL ACCRUED INTEREST AT  ANY  TIME
PRIOR TO THE TWENTIETH DAY OF AUGUST; OR
  2.  MAKE  TWO OR MORE PARTIAL PAYMENTS OF SUCH BALANCE DUE AT ANY TIME
OR TIMES PRIOR TO THE TWENTIETH  DAY  OF  AUGUST  OF  THE  TAX  YEAR  AS
FOLLOWS:

A. 5303--A                          3

  A.  THE  INITIAL  PARTIAL  PAYMENT  MUST BE IN AN AMOUNT NOT LESS THAN
TWENTY-FIVE PER CENTUM OF SAID TAX BALANCE, INCLUDING ACCRUED  INTEREST,
AS OF THE DATE OF SUCH PARTIAL PAYMENT; AND
  B. ADDITIONAL PARTIAL PAYMENTS MAY BE MADE IN ANY AMOUNT NOT LESS THAN
ONE HUNDRED DOLLARS.
  TOWN  RECEIVERS  OF TAXES SHALL HAVE THE RIGHT TO ASSESS A FEE OF FIVE
DOLLARS PER TRANSACTION FOR ANY PARTIAL PAYMENTS MADE PURSUANT  TO  THIS
SECTION.
  THE  PARTIAL  PAYMENT  OF  ANY TAX AS PROVIDED IN THIS SECTION AND THE
FAILURE TO MAKE ADDITIONAL PARTIAL PAYMENTS SHALL NOT IMPAIR THE  RIGHTS
OF  THE  COUNTY OF MONROE OR ANY PURCHASER OF A TAX SALE CERTIFICATE, ON
THE SALE OR BY ASSIGNMENT FROM THE COUNTY OF MONROE, TO PURSUE  ANY  AND
ALL  REMEDIES AS BY LAW NOW PROVIDED FOR THE COLLECTION OF THE REMAINING
UNPAID TAX WITH ALL INTEREST,  FEES,  CHARGES,  AND  PENALTIES  ON  SAID
UNPAID AMOUNT.
  S  14-I.  NOTWITHSTANDING  ANY  OF  THE  PROVISIONS  OF THIS ACT, WITH
RESPECT TO ANY TAX LIEN OR TAX SALE CERTIFICATE THAT REMAINS  UNPAID  AS
OF  THE TWENTIETH DAY OF AUGUST IN EACH TAX YEAR THE COUNTY OF MONROE OR
ANY ASSIGNEE OR PURCHASER OF SUCH TAX LIENS  OR  TAX  SALE  CERTIFICATES
FROM  THE  COUNTY  PURSUANT  TO  THIS ACT SHALL HAVE THE RIGHT TO ACCEPT
INSTALLMENT OR PARTIAL PAYMENTS OF THE TAX LIEN  BALANCE  AND  TO  ENTER
INTO AGREEMENTS WITH PROPERTY OWNERS OR OTHER INTERESTED PARTIES FOR THE
PAYMENT  OF  THE  TAX  LIEN  BALANCE IN INSTALLMENT OR PARTIAL PAYMENTS,
WHICH AGREEMENTS SHALL INCLUDE INTEREST ON THE UNPAID TAX  LIEN  BALANCE
AT  A  RATE NOT TO EXCEED THAT PROVIDED IN SECTION SIX OF CHAPTER 905 OF
THE LAWS OF 1962, AS AMENDED.
  S 3. Section 23 of chapter 441 of the laws of 1938,  constituting  the
Monroe county tax act, as amended by chapter 829 of the laws of 1981, is
amended to read as follows:
  S  23.  Lien  of  tax sale purchaser. The owner of any TAX LIEN OR tax
sale certificate affecting land in Monroe county heretofore or hereafter
sold for Monroe county taxes and any person entitled by law to such  TAX
LIEN  OR  tax  sale  certificate,  including the state and the county of
Monroe, shall have a lien on such lands affected by a TAX  LIEN  OR  tax
sale certificate sold as aforesaid until it is paid, or otherwise satis-
fied  or  cancelled  as  provided by law, for the amount of the purchase
money paid, and all interest, fees, penalties and other charges  allowed
by  law,  which  lien,  SHALL  BE SUPERIOR TO ANY OTHER TITLE, TAX LIEN,
CERTIFICATE OF SALE OR ENCUMBRANCE, EXCEPT TAX LIENS FOR CITY TAXES  AND
ASSESSMENTS  HELD BY THE CITY OF ROCHESTER, LIENS FOR OR CERTIFICATES OF
SALE REPRESENTING UNPAID VILLAGE TAXES AND ASSESSMENTS WHEN OWNED BY THE
VILLAGE LEVYING THE SAME AND LIENS OF THE STATE OF NEW  YORK  FOR  TAXES
IMPOSED  DIRECTLY UPON SAID LANDS AND TAX LIENS OR LIENS OF CERTIFICATES
OF SALE THAT ARE PRIOR AND PARAMOUNT IN LAW, AND WHICH LIEN,  when  held
by  the  county of Monroe, shall be superior and prior in law, irrespec-
tive of whether the date of the levy of the taxes referred  to  in  said
certificate  of  sale  is  prior  or subsequent in point of time, to all
other liens, encumbrances, tax liens, and liens of certificates of sale,
upon and against such lands, regardless of whether  such  liens,  encum-
brances,  tax liens, or liens of certificates of sale, are held by indi-
viduals or municipal taxing bodies, or the state of New York,  excepting
liens  for unpaid city taxes and assessments held by the city of Roches-
ter, liens for or certificates of sale representing unpaid village taxes
and assessments when held and owned by the village levying the same, and
the lien of direct taxes upon the real estate imposed by  the  state  of
New  York. Such liens shall cease to exist if such lands affected by the

A. 5303--A                          4

tax sale certificate be redeemed from the tax sale, or if  the  sale  be
cancelled  or  set  aside, but if any cancellation of sale be set aside,
such lien shall be revived.
  S  4.  Section 32 of chapter 441 of the laws of 1938, constituting the
Monroe county tax act, is REPEALED and a new section 32 is added to read
as follows:
  S 32. UPON THE EXPIRATION OF THE REDEMPTION PERIOD PRESCRIBED BY  LAW,
INSTEAD  OF  RECEIVING  A  DEED  PURSUANT TO SECTION 30 OF THIS ACT, THE
HOLDER OF A TAX LIEN OR TAX SALE  CERTIFICATE  MAY  FORECLOSE  THE  LIEN
THEREOF  AS  IN AN ACTION TO FORECLOSE A MORTGAGE AS PROVIDED IN SECTION
1194 OF THE REAL PROPERTY TAX LAW AND ALL  PROVISIONS  OF  SUCH  SECTION
1194  OF  THE  REAL PROPERTY TAX LAW SHALL APPLY TO SUCH ACTION.  AT ANY
TIME FOLLOWING THE COMMENCEMENT OF AN ACTION TO FORECLOSE SUCH LIEN, THE
AMOUNT REQUIRED TO REDEEM THE LIEN, OR THE AMOUNT DUE THE HOLDER OF SUCH
LIEN UPON THE PUBLIC AUCTION OF THE SUBJECT TAX PARCEL PURSUANT TO  SUCH
ACTION,  SHALL  INCLUDE  ATTORNEYS' FEES, WHICH SHALL BE APPROVED BY THE
COURT, COSTS, ALLOWANCES, COSTS OF RECORDING  A  RELEASE  OF  LIEN,  AND
DISBURSEMENTS.
  S  5.  Section  2 of chapter 440 of the laws of 1938, constituting the
Monroe county tax foreclosure act, as amended by chapter 312 of the laws
of 1984, is amended to read as follows:
  S 2. Lien of tax sale purchaser. The owner of any TAX LIEN OR tax sale
certificate on lands in Monroe county heretofore or hereafter  sold  for
Monroe  county  taxes and any person entitled by law to such TAX LIEN OR
tax sale certificates, including the state and  the  county  of  Monroe,
shall  have  a  lien on such lands until it is paid, or otherwise satis-
fied, or cancelled as provided by law, for the amount  of  the  purchase
money  paid, and all interest, fees, penalties and other charges allowed
by law, which lien SHALL BE SUPERIOR  TO  ANY  OTHER  TITLE,  TAX  LIEN,
CERTIFICATE  OF SALE OR ENCUMBRANCE, EXCEPT TAX LIENS FOR CITY TAXES AND
ASSESSMENTS HELD BY THE CITY OF ROCHESTER, LIENS FOR OR CERTIFICATES  OF
SALE REPRESENTING UNPAID VILLAGE TAXES AND ASSESSMENTS WHEN OWNED BY THE
VILLAGE  LEVYING  THE  SAME AND LIENS OF THE STATE OF NEW YORK FOR TAXES
IMPOSED DIRECTLY UPON SAID LANDS AND TAX LIENS OR LIENS OF  CERTIFICATES
OF SALE THAT ARE PRIOR AND PARAMOUNT IN LAW, AND WHICH LIEN when held by
the  county  of Monroe, shall be superior and prior in law, irrespective
of whether the date of the levy of the taxes referred  to  in  said  tax
sale  certificate  is prior or subsequent in point of time, to all other
liens, encumbrances, tax liens, and liens of tax sale certificates  upon
and  against such lands, regardless of whether such liens, encumbrances,
tax liens, or liens of tax sale certificates are held by individuals  or
municipal  taxing  bodies, or the state of New York, excepting liens for
unpaid city taxes and assessments held by the city of  Rochester,  liens
for  or  tax  sale  certificates  representing  unpaid village taxes and
assessments when held and owned by the village levying the same, and the
lien of direct taxes upon the real estate imposed by the  state  of  New
York.  Such liens shall cease to exist if such lands AFFECTED BY THE TAX
SALE CERTIFICATE be redeemed from the  tax  sale,  or  if  the  sale  be
cancelled  or  set  aside, but if any cancellation of sale be set aside,
such lien shall be revived.
  S 6. Section 4 of chapter 440 of the laws of  1938,  constituting  the
Monroe  county  tax  foreclosure act, is REPEALED and a new section 4 is
added to read as follows:
  S 4. UPON THE EXPIRATION OF THE REDEMPTION PERIOD PRESCRIBED  BY  LAW,
INSTEAD OF RECEIVING A DEED PURSUANT TO SECTION 30 OF CHAPTER 441 OF THE
LAWS OF 1938, THE HOLDER OF A TAX LIEN OR TAX SALE CERTIFICATE MAY FORE-

A. 5303--A                          5

CLOSE  THE  LIEN  THEREOF  AS  IN  AN  ACTION TO FORECLOSE A MORTGAGE AS
PROVIDED IN SECTION 1194 OF THE REAL PROPERTY TAX LAW AND ALL PROVISIONS
OF SUCH SECTION 1194 OF THE REAL PROPERTY TAX LAW SHALL  APPLY  TO  SUCH
ACTION. AT ANY TIME FOLLOWING THE COMMENCEMENT OF AN ACTION TO FORECLOSE
SUCH LIEN, THE AMOUNT REQUIRED TO REDEEM THE LIEN, OR THE AMOUNT DUE THE
HOLDER  OF  SUCH  LIEN UPON THE PUBLIC AUCTION OF THE SUBJECT TAX PARCEL
PURSUANT TO SUCH ACTION, SHALL INCLUDE ATTORNEYS' FEES, WHICH  SHALL  BE
APPROVED  BY  THE COURT, COSTS, ALLOWANCES, COSTS OF RECORDING A RELEASE
OF LIEN, AND DISBURSEMENTS.
  S 7. Section 7 of chapter 440 of the laws of  1938,  constituting  the
Monroe county tax foreclosure act, is REPEALED.
  S  8.  Section 17 of chapter 905 of the laws of 1962, constituting the
Monroe county in rem tax foreclosure act, is REPEALED.
  S 9. This act shall take effect immediately.

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 5303--B

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 11, 2009
                               ___________

Introduced  by M. of A. MORELLE -- read once and referred to the Commit-
  tee on Ways and Means -- committee discharged, bill  amended,  ordered
  reprinted  as  amended  and  recommitted  to  said  committee -- again
  reported from said committee with  amendments,  ordered  reprinted  as
  amended and recommitted to said committee

AN  ACT  to  amend the Monroe county tax act, in relation to the assess-
  ment, levy and collection of taxes in  Monroe  county;  to  amend  the
  Monroe  county  tax foreclosure act, in relation to the foreclosure of
  tax liens in Monroe county; to repeal certain provisions of the Monroe
  county tax act, relating to the collection of taxes in such county; to
  repeal certain provisions of the Monroe county  tax  foreclosure  act,
  relating  to  certain  foreclosure  actions;  and  to  repeal  certain
  provisions of the Monroe county in rem tax foreclosure  act,  relating
  to the filing of affidavits

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 14-g of chapter 441 of the laws of 1938, constitut-
ing the Monroe county tax act, as amended by chapter 829 of the laws  of
1981, is amended to read as follows:
  S  14-g.  Payment of taxes in installments. Notwithstanding any of the
provisions of this act, the Monroe county legislature may by  resolution
duly adopted prior to the annual tax levy of any year by two-thirds vote
of  all  members elected to the legislature, determine that, thereafter,
until such action be rescinded by such legislature, every tax in  excess
of one hundred dollars levied pursuant to section seven of this act upon
property  situate in Monroe county, may be paid in [three] FOUR separate
installments, as follows:
  The first installment, representing [fifty] TWENTY-FIVE per centum  of
the said tax on or before the tenth day of February in the year in which
said  tax  is  payable,  without  any  interest;  and provided the first
installment shall have been so paid, the second installment  of  twenty-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00867-06-9
              

A. 5303--B                          2

five per centum of said tax on or before the last day of February in the
year said tax is payable with interest of one and one-half per centum of
the  principal amount so paid; and provided the second installment shall
have  been  so  paid, the third installment of twenty-five per centum of
said tax on or before the thirty-first day of March in the year said tax
is payable with interest of three per centum on the principal amount  so
paid;  AND  PROVIDED  THE THIRD INSTALLMENT SHALL HAVE BEEN SO PAID, THE
FOURTH INSTALLMENT OF TWENTY-FIVE PER CENTUM OF SAID TAX  ON  OR  BEFORE
THE THIRTIETH DAY OF APRIL IN THE YEAR SAID TAX IS PAYABLE WITH INTEREST
OF FOUR AND ONE-HALF PER CENTUM ON THE PRINCIPAL AMOUNT SO PAID.  One or
more  such installments may be paid on or before the tenth day of Febru-
ary without interest; and provided one or more such  installments  shall
have  been paid on or before the tenth day of February, then and in that
event one or more of the remaining installments may be paid on or before
the last day of February with interest of one and one-half per cent.
  If such resolution be adopted by  the  county  legislature  of  Monroe
county,  such  taxes  thereafter  levied  therein may be so paid and tax
warrants thereafter issued by such legislature  to  collecting  officers
for  the  collection  thereof  shall  in  addition  to other matters now
required by law, so provide. If such resolution be adopted, the  notices
required to be given by the various collectors of taxes for the towns of
Monroe  county and for the city of Rochester pursuant to this act and to
the tax law of the state of New York, shall in  addition  to  the  other
matters now required by law, state that payments may be made in install-
ments  as provided herein. When the first installment of [fifty] TWENTY-
FIVE per centum has been paid by a taxpayer,  his  failure  to  complete
said  installment  payments  by  omission to make timely and appropriate
payments of the second [and/or], third AND/OR FOURTH installments  shall
not  subject said taxpayer to the payment of any interest upon the first
paid installment, and the unpaid installment or installments  shall,  IF
NOT  PAID  IN  PARTIAL PAYMENTS PURSUANT TO SECTION 14-H OF THIS ACT, be
paid as one unit with such penalties, charges, interest, and fees as are
required by law at the time  of  such  payment.    The  payment  of  any
installment  of  tax  under  the plan herein provided and the failure to
complete said installment payments shall not impair the  rights  of  the
county of Monroe or any purchaser of a tax sale certificate, on the sale
or  by assignment from the county of Monroe, to pursue any and all reme-
dies as by law now provided for the collection of the  remaining  unpaid
tax  with  all  interest,  fees,  charges,  and penalties on said unpaid
amount.
  S 2. Chapter 441 of the laws of 1938, constituting the  Monroe  county
tax  act, is amended by adding two new sections 14-h and 14-i to read as
follows:
  S  14-H.  PARTIAL  PAYMENT  OF  TAXES.  NOTWITHSTANDING  ANY  OF   THE
PROVISIONS  OF  THIS  ACT,  EVERY  TAX  IN EXCESS OF ONE HUNDRED DOLLARS
LEVIED PURSUANT TO SECTION SEVEN OF THIS ACT UPON  PROPERTY  SITUATE  IN
MONROE COUNTY, MAY BE PAID IN PARTIAL PAYMENTS AS FOLLOWS:
  IF  A  TAXPAYER DOES NOT PAY THE FULL AMOUNT OF SUCH TAX, OR THE FIRST
INSTALLMENT OF SUCH TAX PURSUANT TO SECTION 14-G  OF  THIS  ACT,  ON  OR
BEFORE THE TENTH DAY OF FEBRUARY OF THE TAX YEAR, INTEREST SHALL CONTIN-
UE TO ACCRUE AT THE RATE OF 1.5 PERCENT PER MONTH OR PART THEREOF ON THE
FULL AMOUNT OF SUCH TAX AND SUCH TAXPAYER MAY:
  1.  PAY  THE BALANCE DUE IN FULL PLUS ALL ACCRUED INTEREST AT ANY TIME
PRIOR TO THE TWENTIETH DAY OF AUGUST; OR

A. 5303--B                          3

  2. MAKE TWO OR MORE PARTIAL PAYMENTS OF SUCH BALANCE DUE AT  ANY  TIME
OR  TIMES  PRIOR  TO  THE  TWENTIETH  DAY  OF  AUGUST OF THE TAX YEAR AS
FOLLOWS:
  A.  THE  INITIAL  PARTIAL  PAYMENT  MUST BE IN AN AMOUNT NOT LESS THAN
TWENTY-FIVE PER CENTUM OF SAID TAX BALANCE, INCLUDING ACCRUED  INTEREST,
AS OF THE DATE OF SUCH PARTIAL PAYMENT; AND
  B. ADDITIONAL PARTIAL PAYMENTS MAY BE MADE IN ANY AMOUNT NOT LESS THAN
ONE HUNDRED DOLLARS.
  TOWN  RECEIVERS  OF TAXES SHALL HAVE THE RIGHT TO ASSESS A FEE OF FIVE
DOLLARS PER TRANSACTION FOR ANY PARTIAL PAYMENTS MADE PURSUANT  TO  THIS
SECTION.
  THE  PARTIAL  PAYMENT  OF  ANY TAX AS PROVIDED IN THIS SECTION AND THE
FAILURE TO MAKE ADDITIONAL PARTIAL PAYMENTS SHALL NOT IMPAIR THE  RIGHTS
OF  THE  COUNTY OF MONROE OR ANY PURCHASER OF A TAX SALE CERTIFICATE, ON
THE SALE OR BY ASSIGNMENT FROM THE COUNTY OF MONROE, TO PURSUE  ANY  AND
ALL  REMEDIES AS BY LAW NOW PROVIDED FOR THE COLLECTION OF THE REMAINING
UNPAID TAX WITH ALL INTEREST,  FEES,  CHARGES,  AND  PENALTIES  ON  SAID
UNPAID AMOUNT.
  S  14-I.  NOTWITHSTANDING  ANY  OF  THE  PROVISIONS  OF THIS ACT, WITH
RESPECT TO ANY TAX LIEN OR TAX SALE CERTIFICATE THAT REMAINS  UNPAID  AS
OF  THE TWENTIETH DAY OF AUGUST IN EACH TAX YEAR THE COUNTY OF MONROE OR
ANY ASSIGNEE OR PURCHASER OF SUCH TAX LIENS  OR  TAX  SALE  CERTIFICATES
FROM  THE  COUNTY  PURSUANT  TO  THIS ACT SHALL HAVE THE RIGHT TO ACCEPT
INSTALLMENT OR PARTIAL PAYMENTS OF THE TAX LIEN  BALANCE  AND  TO  ENTER
INTO AGREEMENTS WITH PROPERTY OWNERS OR OTHER INTERESTED PARTIES FOR THE
PAYMENT  OF  THE  TAX  LIEN  BALANCE IN INSTALLMENT OR PARTIAL PAYMENTS,
WHICH AGREEMENTS SHALL INCLUDE INTEREST ON THE UNPAID TAX  LIEN  BALANCE
AT  A  RATE NOT TO EXCEED THAT PROVIDED IN SECTION SIX OF CHAPTER 905 OF
THE LAWS OF 1962, AS AMENDED.
  S 3. Section 23 of chapter 441 of the laws of 1938,  constituting  the
Monroe county tax act, as amended by chapter 829 of the laws of 1981, is
amended to read as follows:
  S  23.  Lien  of  tax sale purchaser. The owner of any TAX LIEN OR tax
sale certificate affecting land in Monroe county heretofore or hereafter
sold for Monroe county taxes and any person entitled by law to such  TAX
LIEN  OR  tax  sale  certificate,  including the state and the county of
Monroe, shall have a lien on such lands affected by a TAX  LIEN  OR  tax
sale certificate sold as aforesaid until it is paid, or otherwise satis-
fied  or  cancelled  as  provided by law, for the amount of the purchase
money paid, and all interest, fees, penalties and other charges  allowed
by  law,  which  lien,  SHALL  BE SUPERIOR TO ANY OTHER TITLE, TAX LIEN,
CERTIFICATE OF SALE OR ENCUMBRANCE, EXCEPT TAX LIENS FOR CITY TAXES  AND
ASSESSMENTS  HELD BY THE CITY OF ROCHESTER, OR ANY SUBSEQUENT ASSIGNEES,
LIENS FOR OR CERTIFICATES OF SALE REPRESENTING UNPAID VILLAGE TAXES  AND
ASSESSMENTS  WHEN OWNED BY THE VILLAGE LEVYING THE SAME AND LIENS OF THE
STATE OF NEW YORK FOR TAXES IMPOSED DIRECTLY UPON  SAID  LANDS  AND  TAX
LIENS  OR  LIENS OF CERTIFICATES OF SALE THAT ARE PRIOR AND PARAMOUNT IN
LAW, AND WHICH LIEN, when held by the county of Monroe, shall be superi-
or and prior in law, irrespective of whether the date of the levy of the
taxes referred to in said certificate of sale is prior or subsequent  in
point of time, to all other liens, encumbrances, tax liens, and liens of
certificates of sale, upon and against such lands, regardless of whether
such  liens,  encumbrances, tax liens, or liens of certificates of sale,
are held by individuals or municipal taxing bodies, or the state of  New
York,  excepting liens for unpaid city taxes and assessments held by the
city of Rochester, OR ANY SUBSEQUENT ASSIGNEES,  liens  for  or  certif-

A. 5303--B                          4

icates  of  sale  representing unpaid village taxes and assessments when
held and owned by the village levying the same, and the lien  of  direct
taxes  upon the real estate imposed by the state of New York. Such liens
shall  cease to exist if such lands affected by the tax sale certificate
be redeemed from the tax sale, or if the sale be cancelled or set aside,
but if any cancellation of  sale  be  set  aside,  such  lien  shall  be
revived.
  S  4.  Section 32 of chapter 441 of the laws of 1938, constituting the
Monroe county tax act, is REPEALED and a new section 32 is added to read
as follows:
  S 32. UPON THE EXPIRATION OF THE REDEMPTION PERIOD PRESCRIBED BY  LAW,
INSTEAD  OF  RECEIVING  A  DEED  PURSUANT TO SECTION 30 OF THIS ACT, THE
HOLDER OF A TAX LIEN OR TAX SALE  CERTIFICATE  MAY  FORECLOSE  THE  LIEN
THEREOF  AS  IN AN ACTION TO FORECLOSE A MORTGAGE AS PROVIDED IN SECTION
1194 OF THE REAL PROPERTY TAX LAW AND ALL  PROVISIONS  OF  SUCH  SECTION
1194  OF  THE  REAL PROPERTY TAX LAW SHALL APPLY TO SUCH ACTION.  AT ANY
TIME FOLLOWING THE COMMENCEMENT OF AN ACTION TO FORECLOSE SUCH LIEN, THE
AMOUNT REQUIRED TO REDEEM THE LIEN, OR THE AMOUNT DUE THE HOLDER OF SUCH
LIEN UPON THE PUBLIC AUCTION OF THE SUBJECT TAX PARCEL PURSUANT TO  SUCH
ACTION,  SHALL  INCLUDE  ATTORNEYS' FEES, WHICH SHALL BE APPROVED BY THE
COURT, COSTS, ALLOWANCES, COSTS OF RECORDING  A  RELEASE  OF  LIEN,  AND
DISBURSEMENTS.
  S  5.  Section 24 of chapter 441 of the laws of 1938, constituting the
Monroe county tax act, as amended by chapter 319 of the laws of 1940, is
amended to read as follows:
  S 24. Priorities between Monroe  county  taxes.  Monroe  county  taxes
shall  be  deemed prior and paramount to each other in the inverse order
of their respective dates of levy. The lien of such county taxes due the
county of Monroe shall be superior and prior  in  law,  irrespective  of
whether  the  dates  of the levy of the taxes are prior or subsequent in
point of time, to all other liens, tax liens, and liens of  certificates
of  sale,  upon  and against the lands incumbered, regardless of whether
such liens, tax liens, or liens of certificates of  sale,  are  held  by
individuals  or  municipal  taxing  bodies,  or  the  state of New York,
excepting liens for unpaid city taxes and assessments held by  the  city
of Rochester, OR ANY SUBSEQUENT ASSIGNEES, and liens for or certificates
of  sale representing unpaid village taxes and assessments when held and
owned by the village levying the same, and the lien of direct taxes upon
the real estate imposed by the state of New York. SUCH LIENS SHALL CEASE
TO EXIST IF SUCH LANDS AFFECTED BY THE TAX SALE CERTIFICATE BE  REDEEMED
FROM  THE TAX SALE, OR IF THE SALE BE CANCELLED OR SET ASIDE, BUT IF ANY
CANCELLATION OF SALE BE SET ASIDE, SUCH LIEN SHALL BE REVIVED.
  S 6. Section 2 of chapter 440 of the laws of  1938,  constituting  the
Monroe county tax foreclosure act, as amended by chapter 312 of the laws
of 1984, is amended to read as follows:
  S 2. Lien of tax sale purchaser. The owner of any TAX LIEN OR tax sale
certificate  on  lands in Monroe county heretofore or hereafter sold for
Monroe county taxes and any person entitled by law to such TAX  LIEN  OR
tax  sale  certificates,  including  the state and the county of Monroe,
shall have a lien on such lands until it is paid,  or  otherwise  satis-
fied,  or  cancelled  as provided by law, for the amount of the purchase
money paid, and all interest, fees, penalties and other charges  allowed
by  law,  which  lien  SHALL  BE  SUPERIOR TO ANY OTHER TITLE, TAX LIEN,
CERTIFICATE OF SALE OR ENCUMBRANCE, EXCEPT TAX LIENS FOR CITY TAXES  AND
ASSESSMENTS  HELD BY THE CITY OF ROCHESTER, OR ANY SUBSEQUENT ASSIGNEES,
LIENS FOR OR CERTIFICATES OF SALE REPRESENTING UNPAID VILLAGE TAXES  AND

A. 5303--B                          5

ASSESSMENTS  WHEN OWNED BY THE VILLAGE LEVYING THE SAME AND LIENS OF THE
STATE OF NEW YORK FOR TAXES IMPOSED DIRECTLY UPON  SAID  LANDS  AND  TAX
LIENS  OR  LIENS OF CERTIFICATES OF SALE THAT ARE PRIOR AND PARAMOUNT IN
LAW, AND WHICH LIEN when held by the county of Monroe, shall be superior
and  prior  in  law, irrespective of whether the date of the levy of the
taxes referred to in said tax sale certificate is prior or subsequent in
point of time, to all other liens, encumbrances, tax liens, and liens of
tax sale certificates upon and against such lands, regardless of whether
such liens, encumbrances, tax liens, or liens of tax  sale  certificates
are  held by individuals or municipal taxing bodies, or the state of New
York, excepting liens for unpaid city taxes and assessments held by  the
city  of  Rochester,  OR ANY SUBSEQUENT ASSIGNEES, liens for or tax sale
certificates representing unpaid village taxes and assessments when held
and owned by the village levying the same, and the lien of direct  taxes
upon  the real estate imposed by the state of New York. Such liens shall
cease to exist if such lands AFFECTED BY THE  TAX  SALE  CERTIFICATE  be
redeemed  from  the  tax sale, or if the sale be cancelled or set aside,
but if any cancellation of  sale  be  set  aside,  such  lien  shall  be
revived.
  S  7.  Section  3 of chapter 440 of the laws of 1938, constituting the
Monroe county tax foreclosure act, as amended by chapter 219 of the laws
of 1940, is amended to read as follows:
  S 3. Priorities between Monroe county taxes. Monroe county taxes shall
be deemed prior and paramount to each other  in  the  inverse  order  of
their  respective  dates  of  levy. The lien of such county taxes due to
county of Monroe shall be superior and prior  in  law,  irrespective  of
whether  the  dates  of the levy of the taxes are prior or subsequent in
point of time, to all other liens, tax liens, and liens of  certificates
of  sale,  upon  and against the lands incumbered, regardless of whether
such liens, tax liens, or liens of certificates of  sale,  are  held  by
individuals  or  municipal  taxing  bodies,  or  the  state of New York,
excepting liens for unpaid city taxes and assessments held by  the  city
of  Rochester  OR ANY SUBSEQUENT ASSIGNEES, liens for or certificates of
sale representing unpaid village taxes and  assessments  when  held  and
owned by the village levying the same, and the lien of direct taxes upon
the real estate imposed by the state of New York.
  S  8.  Section  4 of chapter 440 of the laws of 1938, constituting the
Monroe county tax foreclosure act, is REPEALED and a new  section  4  is
added to read as follows:
  S  4.  UPON THE EXPIRATION OF THE REDEMPTION PERIOD PRESCRIBED BY LAW,
INSTEAD OF RECEIVING A DEED PURSUANT TO SECTION 30 OF CHAPTER 441 OF THE
LAWS OF 1938, THE HOLDER OF A TAX LIEN OR TAX SALE CERTIFICATE MAY FORE-
CLOSE THE LIEN THEREOF AS IN  AN  ACTION  TO  FORECLOSE  A  MORTGAGE  AS
PROVIDED IN SECTION 1194 OF THE REAL PROPERTY TAX LAW AND ALL PROVISIONS
OF  SUCH  SECTION  1194 OF THE REAL PROPERTY TAX LAW SHALL APPLY TO SUCH
ACTION. AT ANY TIME FOLLOWING THE COMMENCEMENT OF AN ACTION TO FORECLOSE
SUCH LIEN, THE AMOUNT REQUIRED TO REDEEM THE LIEN, OR THE AMOUNT DUE THE
HOLDER OF SUCH LIEN UPON THE PUBLIC AUCTION OF THE  SUBJECT  TAX  PARCEL
PURSUANT  TO  SUCH ACTION, SHALL INCLUDE ATTORNEYS' FEES, WHICH SHALL BE
APPROVED BY THE COURT, COSTS, ALLOWANCES, COSTS OF RECORDING  A  RELEASE
OF LIEN, AND DISBURSEMENTS.
  S  9.  Section  7 of chapter 440 of the laws of 1938, constituting the
Monroe county tax foreclosure act, is REPEALED.
  S 10.  Section 17 of chapter 905 of the laws of 1962, constituting the
Monroe county in rem tax foreclosure act, is REPEALED.
  S 11.  This act shall take effect immediately.

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 5303--C

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 11, 2009
                               ___________

Introduced  by M. of A. MORELLE -- read once and referred to the Commit-
  tee on Ways and Means -- committee discharged, bill  amended,  ordered
  reprinted  as  amended  and  recommitted  to  said  committee -- again
  reported from said committee with  amendments,  ordered  reprinted  as
  amended  and recommitted to said committee -- again reported from said
  committee with amendments, ordered reprinted as amended and  recommit-
  ted to said committee

AN  ACT  to  amend the Monroe county tax act, in relation to the assess-
  ment, levy and collection of taxes in  Monroe  county;  to  amend  the
  Monroe  county  tax foreclosure act, in relation to the foreclosure of
  tax liens in Monroe county; to repeal certain provisions of the Monroe
  county tax act, relating to the collection of taxes in such county; to
  repeal certain provisions of the Monroe county  tax  foreclosure  act,
  relating  to  certain  foreclosure  actions;  and  to  repeal  certain
  provisions of the Monroe county in rem tax foreclosure  act,  relating
  to the filing of affidavits

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 14-g of chapter 441 of the laws of 1938, constitut-
ing the Monroe county tax act, as amended by chapter 829 of the laws  of
1981, is amended to read as follows:
  S  14-g.  Payment of taxes in installments. Notwithstanding any of the
provisions of this act, the Monroe county legislature may by  resolution
duly adopted prior to the annual tax levy of any year by two-thirds vote
of  all  members elected to the legislature, determine that, thereafter,
until such action be rescinded by such legislature, every tax in  excess
of one hundred dollars levied pursuant to section seven of this act upon
property  situate in Monroe county, may be paid in [three] FOUR separate
installments, as follows:
  The first installment, representing [fifty] TWENTY-FIVE per centum  of
the said tax on or before the tenth day of February in the year in which

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00867-08-9
              

A. 5303--C                          2

said  tax  is  payable,  without  any  interest;  and provided the first
installment shall have been so paid, the second installment  of  twenty-
five per centum of said tax on or before the last day of February in the
year said tax is payable with interest of one and one-half per centum of
the  principal amount so paid; and provided the second installment shall
have been so paid, the third installment of twenty-five  per  centum  of
said tax on or before the thirty-first day of March in the year said tax
is  payable with interest of three per centum on the principal amount so
paid; AND PROVIDED THE THIRD INSTALLMENT SHALL HAVE BEEN  SO  PAID,  THE
FOURTH  INSTALLMENT  OF  TWENTY-FIVE PER CENTUM OF SAID TAX ON OR BEFORE
THE THIRTIETH DAY OF APRIL IN THE YEAR SAID TAX IS PAYABLE WITH INTEREST
OF FOUR AND ONE-HALF PER CENTUM ON THE PRINCIPAL AMOUNT SO PAID.  One or
more such installments may be paid on or before the tenth day of  Febru-
ary  without  interest; and provided one or more such installments shall
have been paid on or before the tenth day of February, then and in  that
event one or more of the remaining installments may be paid on or before
the last day of February with interest of one and one-half per cent.
  If  such  resolution  be  adopted  by the county legislature of Monroe
county, such taxes thereafter levied therein may  be  so  paid  and  tax
warrants  thereafter  issued  by such legislature to collecting officers
for the collection thereof  shall  in  addition  to  other  matters  now
required  by law, so provide. If such resolution be adopted, the notices
required to be given by the various collectors of taxes for the towns of
Monroe county and for the city of Rochester pursuant to this act and  to
the  tax  law  of  the state of New York, shall in addition to the other
matters now required by law, state that payments may be made in install-
ments as provided herein. When the first installment of [fifty]  TWENTY-
FIVE  per  centum  has  been paid by a taxpayer, his failure to complete
said installment payments by omission to  make  timely  and  appropriate
payments  of the second [and/or], third AND/OR FOURTH installments shall
not subject said taxpayer to the payment of any interest upon the  first
paid  installment,  and the unpaid installment or installments shall, IF
NOT PAID IN PARTIAL PAYMENTS PURSUANT TO SECTION FOURTEEN-H OF THIS ACT,
be paid as one unit with such penalties, charges, interest, and fees  as
are  required  by  law  at the time of such payment.  The payment of any
installment of tax under the plan herein provided  and  the  failure  to
complete  said  installment  payments shall not impair the rights of the
county of Monroe or any purchaser of a tax sale certificate, on the sale
or by assignment from the county of Monroe, to pursue any and all  reme-
dies  as  by law now provided for the collection of the remaining unpaid
tax with all interest, fees,  charges,  and  penalties  on  said  unpaid
amount.
  S  2.  Chapter 441 of the laws of 1938, constituting the Monroe county
tax act, is amended by adding two new sections 14-h and 14-i to read  as
follows:
  S   14-H.  PARTIAL  PAYMENT  OF  TAXES.  NOTWITHSTANDING  ANY  OF  THE
PROVISIONS OF THIS ACT, EVERY TAX  IN  EXCESS  OF  ONE  HUNDRED  DOLLARS
LEVIED  PURSUANT  TO  SECTION SEVEN OF THIS ACT UPON PROPERTY SITUATE IN
MONROE COUNTY, MAY BE PAID IN PARTIAL PAYMENTS AS FOLLOWS:
  IF A TAXPAYER DOES NOT PAY THE FULL AMOUNT OF SUCH TAX, OR  THE  FIRST
INSTALLMENT  OF  SUCH TAX PURSUANT TO SECTION FOURTEEN-G OF THIS ACT, ON
OR BEFORE THE TENTH DAY OF FEBRUARY OF  THE  TAX  YEAR,  INTEREST  SHALL
CONTINUE  TO ACCRUE AT THE RATE OF 1.5 PERCENT PER MONTH OR PART THEREOF
ON THE FULL AMOUNT OF SUCH TAX AND SUCH TAXPAYER MAY:
  1. PAY THE BALANCE DUE IN FULL PLUS ALL ACCRUED INTEREST AT  ANY  TIME
PRIOR TO THE TWENTIETH DAY OF AUGUST; OR

A. 5303--C                          3

  2.  MAKE  TWO OR MORE PARTIAL PAYMENTS OF SUCH BALANCE DUE AT ANY TIME
OR TIMES PRIOR TO THE TWENTIETH  DAY  OF  AUGUST  OF  THE  TAX  YEAR  AS
FOLLOWS:
  A.  THE  INITIAL  PARTIAL  PAYMENT  MUST BE IN AN AMOUNT NOT LESS THAN
TWENTY-FIVE PER CENTUM OF SAID TAX BALANCE, INCLUDING ACCRUED  INTEREST,
AS OF THE DATE OF SUCH PARTIAL PAYMENT; AND
  B. ADDITIONAL PARTIAL PAYMENTS MAY BE MADE IN ANY AMOUNT NOT LESS THAN
ONE HUNDRED DOLLARS.
  TOWN  RECEIVERS  OF TAXES SHALL HAVE THE RIGHT TO ASSESS A FEE OF FIVE
DOLLARS PER TRANSACTION FOR ANY PARTIAL PAYMENTS MADE PURSUANT  TO  THIS
SECTION.
  THE  PARTIAL  PAYMENT  OF  ANY TAX AS PROVIDED IN THIS SECTION AND THE
FAILURE TO MAKE ADDITIONAL PARTIAL PAYMENTS SHALL NOT IMPAIR THE  RIGHTS
OF  THE  COUNTY OF MONROE OR ANY PURCHASER OF A TAX SALE CERTIFICATE, ON
THE SALE OR BY ASSIGNMENT FROM THE COUNTY OF MONROE, TO PURSUE  ANY  AND
ALL  REMEDIES AS BY LAW NOW PROVIDED FOR THE COLLECTION OF THE REMAINING
UNPAID TAX WITH ALL INTEREST,  FEES,  CHARGES,  AND  PENALTIES  ON  SAID
UNPAID AMOUNT.
  S  14-I.  NOTWITHSTANDING  ANY  OF  THE  PROVISIONS  OF THIS ACT, WITH
RESPECT TO ANY TAX LIEN OR TAX SALE CERTIFICATE THAT REMAINS  UNPAID  AS
OF  THE TWENTIETH DAY OF AUGUST IN EACH TAX YEAR THE COUNTY OF MONROE OR
ANY ASSIGNEE OR PURCHASER OF SUCH TAX LIENS  OR  TAX  SALE  CERTIFICATES
FROM  THE  COUNTY  PURSUANT  TO  THIS ACT SHALL HAVE THE RIGHT TO ACCEPT
INSTALLMENT OR PARTIAL PAYMENTS OF THE TAX LIEN  BALANCE  AND  TO  ENTER
INTO AGREEMENTS WITH PROPERTY OWNERS OR OTHER INTERESTED PARTIES FOR THE
PAYMENT  OF  THE  TAX  LIEN  BALANCE IN INSTALLMENT OR PARTIAL PAYMENTS,
WHICH AGREEMENTS SHALL INCLUDE INTEREST ON THE UNPAID TAX  LIEN  BALANCE
AT A RATE NOT TO EXCEED THAT PROVIDED IN SECTION 6 OF CHAPTER 905 OF THE
LAWS OF 1962, AS AMENDED.
  S  3.  Section 23 of chapter 441 of the laws of 1938, constituting the
Monroe county tax act, as amended by chapter 829 of the laws of 1981, is
amended to read as follows:
  S 23. Lien of tax sale purchaser. The owner of any  TAX  LIEN  OR  tax
sale certificate affecting land in Monroe county heretofore or hereafter
sold  for Monroe county taxes and any person entitled by law to such TAX
LIEN OR tax sale certificate, including the  state  and  the  county  of
Monroe,  shall  have  a lien on such lands affected by a TAX LIEN OR tax
sale certificate sold as aforesaid until it is paid, or otherwise satis-
fied or cancelled as provided by law, for the  amount  of  the  purchase
money  paid, and all interest, fees, penalties and other charges allowed
by law, which lien, SHALL BE SUPERIOR TO  ANY  OTHER  TITLE,  TAX  LIEN,
CERTIFICATE  OF SALE OR ENCUMBRANCE, EXCEPT TAX LIENS FOR CITY TAXES AND
ASSESSMENTS HELD BY THE CITY OF ROCHESTER, OR ANY SUBSEQUENT  ASSIGNEES,
LIENS  FOR OR CERTIFICATES OF SALE REPRESENTING UNPAID VILLAGE TAXES AND
ASSESSMENTS WHEN OWNED BY THE VILLAGE LEVYING THE SAME AND LIENS OF  THE
STATE  OF  NEW  YORK  FOR TAXES IMPOSED DIRECTLY UPON SAID LANDS AND TAX
LIENS OR LIENS OF CERTIFICATES OF SALE THAT ARE PRIOR AND  PARAMOUNT  IN
LAW, AND WHICH LIEN, when held by the county of Monroe, shall be superi-
or and prior in law, irrespective of whether the date of the levy of the
taxes  referred to in said certificate of sale is prior or subsequent in
point of time, to all other liens, encumbrances, tax liens, and liens of
certificates of sale, upon and against such lands, regardless of whether
such liens, encumbrances, tax liens, or liens of certificates  of  sale,
are  held by individuals or municipal taxing bodies, or the state of New
York, excepting liens for unpaid city taxes and assessments held by  the
city  of  Rochester,  OR  ANY SUBSEQUENT ASSIGNEES, liens for or certif-

A. 5303--C                          4

icates of sale representing unpaid village taxes  and  assessments  when
held  and  owned by the village levying the same, and the lien of direct
taxes upon the real estate imposed by the state of New York. Such  liens
shall  cease to exist if such lands affected by the tax sale certificate
be redeemed from the tax sale, or if the sale be cancelled or set aside,
but if any cancellation of  sale  be  set  aside,  such  lien  shall  be
revived.
  S  4.  Section 32 of chapter 441 of the laws of 1938, constituting the
Monroe county tax act, is REPEALED and a new section 32 is added to read
as follows:
  S 32. UPON THE EXPIRATION OF THE REDEMPTION PERIOD PRESCRIBED BY  LAW,
INSTEAD  OF RECEIVING A DEED PURSUANT TO SECTION THIRTY OF THIS ACT, THE
HOLDER OF A TAX LIEN OR TAX SALE  CERTIFICATE  MAY  FORECLOSE  THE  LIEN
THEREOF  AS  IN AN ACTION TO FORECLOSE A MORTGAGE AS PROVIDED IN SECTION
1194 OF THE REAL PROPERTY TAX LAW AND ALL  PROVISIONS  OF  SUCH  SECTION
1194  OF  THE  REAL PROPERTY TAX LAW SHALL APPLY TO SUCH ACTION.  AT ANY
TIME FOLLOWING THE COMMENCEMENT OF AN ACTION TO FORECLOSE SUCH LIEN, THE
AMOUNT REQUIRED TO REDEEM THE LIEN, OR THE AMOUNT DUE THE HOLDER OF SUCH
LIEN UPON THE PUBLIC AUCTION OF THE SUBJECT TAX PARCEL PURSUANT TO  SUCH
ACTION,  SHALL  INCLUDE  REASONABLE  ATTORNEYS' FEES, COSTS, ALLOWANCES,
COSTS OF RECORDING A RELEASE OF LIEN, AND DISBURSEMENTS.
  S 5. Section 24 of chapter 441 of the laws of 1938,  constituting  the
Monroe county tax act, as amended by chapter 319 of the laws of 1940, is
amended to read as follows:
  S  24.  Priorities  between  Monroe  county taxes. Monroe county taxes
shall be deemed prior and paramount to each other in the  inverse  order
of their respective dates of levy. The lien of such county taxes due the
county  of  Monroe  shall  be superior and prior in law, irrespective of
whether the dates of the levy of the taxes are prior  or  subsequent  in
point  of time, to all other liens, tax liens, and liens of certificates
of sale, upon and against the lands incumbered,  regardless  of  whether
such  liens,  tax  liens,  or liens of certificates of sale, are held by
individuals or municipal taxing  bodies,  or  the  state  of  New  York,
excepting  liens  for unpaid city taxes and assessments held by the city
of Rochester, OR ANY SUBSEQUENT ASSIGNEES, and liens for or certificates
of sale representing unpaid village taxes and assessments when held  and
owned by the village levying the same, and the lien of direct taxes upon
the real estate imposed by the state of New York. SUCH LIENS SHALL CEASE
TO  EXIST IF SUCH LANDS AFFECTED BY THE TAX SALE CERTIFICATE BE REDEEMED
FROM THE TAX SALE, OR IF THE SALE BE CANCELLED OR SET ASIDE, BUT IF  ANY
CANCELLATION OF SALE BE SET ASIDE, SUCH LIEN SHALL BE REVIVED.
  S  6.  Section  2 of chapter 440 of the laws of 1938, constituting the
Monroe county tax foreclosure act, as amended by chapter 312 of the laws
of 1984, is amended to read as follows:
  S 2. Lien of tax sale purchaser. The owner of any TAX LIEN OR tax sale
certificate on lands in Monroe county heretofore or hereafter  sold  for
Monroe  county  taxes and any person entitled by law to such TAX LIEN OR
tax sale certificates, including the state and  the  county  of  Monroe,
shall  have  a  lien on such lands until it is paid, or otherwise satis-
fied, or cancelled as provided by law, for the amount  of  the  purchase
money  paid, and all interest, fees, penalties and other charges allowed
by law, which lien SHALL BE SUPERIOR  TO  ANY  OTHER  TITLE,  TAX  LIEN,
CERTIFICATE  OF SALE OR ENCUMBRANCE, EXCEPT TAX LIENS FOR CITY TAXES AND
ASSESSMENTS HELD BY THE CITY OF ROCHESTER, OR ANY SUBSEQUENT  ASSIGNEES,
LIENS  FOR OR CERTIFICATES OF SALE REPRESENTING UNPAID VILLAGE TAXES AND
ASSESSMENTS WHEN OWNED BY THE VILLAGE LEVYING THE SAME AND LIENS OF  THE

A. 5303--C                          5

STATE  OF  NEW  YORK  FOR TAXES IMPOSED DIRECTLY UPON SAID LANDS AND TAX
LIENS OR LIENS OF CERTIFICATES OF SALE THAT ARE PRIOR AND  PARAMOUNT  IN
LAW, AND WHICH LIEN when held by the county of Monroe, shall be superior
and  prior  in  law, irrespective of whether the date of the levy of the
taxes referred to in said tax sale certificate is prior or subsequent in
point of time, to all other liens, encumbrances, tax liens, and liens of
tax sale certificates upon and against such lands, regardless of whether
such liens, encumbrances, tax liens, or liens of tax  sale  certificates
are  held by individuals or municipal taxing bodies, or the state of New
York, excepting liens for unpaid city taxes and assessments held by  the
city  of  Rochester,  OR ANY SUBSEQUENT ASSIGNEES, liens for or tax sale
certificates representing unpaid village taxes and assessments when held
and owned by the village levying the same, and the lien of direct  taxes
upon  the real estate imposed by the state of New York. Such liens shall
cease to exist if such lands AFFECTED BY THE  TAX  SALE  CERTIFICATE  be
redeemed  from  the  tax sale, or if the sale be cancelled or set aside,
but if any cancellation of  sale  be  set  aside,  such  lien  shall  be
revived.
  S  7.  Section  3 of chapter 440 of the laws of 1938, constituting the
Monroe county tax foreclosure act, as amended by chapter 219 of the laws
of 1940, is amended to read as follows:
  S 3. Priorities between Monroe county taxes. Monroe county taxes shall
be deemed prior and paramount to each other  in  the  inverse  order  of
their  respective  dates  of  levy. The lien of such county taxes due to
county of Monroe shall be superior and prior  in  law,  irrespective  of
whether  the  dates  of the levy of the taxes are prior or subsequent in
point of time, to all other liens, tax liens, and liens of  certificates
of  sale,  upon  and against the lands incumbered, regardless of whether
such liens, tax liens, or liens of certificates of  sale,  are  held  by
individuals  or  municipal  taxing  bodies,  or  the  state of New York,
excepting liens for unpaid city taxes and assessments held by  the  city
of  Rochester  OR ANY SUBSEQUENT ASSIGNEES, liens for or certificates of
sale representing unpaid village taxes and  assessments  when  held  and
owned by the village levying the same, and the lien of direct taxes upon
the real estate imposed by the state of New York.
  S  8.  Section  4 of chapter 440 of the laws of 1938, constituting the
Monroe county tax foreclosure act, is REPEALED and a new  section  4  is
added to read as follows:
  S  4.  UPON THE EXPIRATION OF THE REDEMPTION PERIOD PRESCRIBED BY LAW,
INSTEAD OF RECEIVING A DEED PURSUANT TO SECTION 30 OF CHAPTER 441 OF THE
LAWS OF 1938, THE HOLDER OF A TAX LIEN OR TAX SALE CERTIFICATE MAY FORE-
CLOSE THE LIEN THEREOF AS IN  AN  ACTION  TO  FORECLOSE  A  MORTGAGE  AS
PROVIDED IN SECTION 1194 OF THE REAL PROPERTY TAX LAW AND ALL PROVISIONS
OF  SUCH  SECTION  1194 OF THE REAL PROPERTY TAX LAW SHALL APPLY TO SUCH
ACTION. AT ANY TIME FOLLOWING THE COMMENCEMENT OF AN ACTION TO FORECLOSE
SUCH LIEN, THE AMOUNT REQUIRED TO REDEEM THE LIEN, OR THE AMOUNT DUE THE
HOLDER OF SUCH LIEN UPON THE PUBLIC AUCTION OF THE  SUBJECT  TAX  PARCEL
PURSUANT  TO  SUCH  ACTION,  SHALL  INCLUDE  REASONABLE ATTORNEYS' FEES,
COSTS, ALLOWANCES, COSTS OF RECORDING A RELEASE OF LIEN,  AND  DISBURSE-
MENTS.
  S  9.  Section  7 of chapter 440 of the laws of 1938, constituting the
Monroe county tax foreclosure act, is REPEALED.
  S 10.  Section 17 of chapter 905 of the laws of 1962, constituting the
Monroe county in rem tax foreclosure act, is REPEALED.
  S 11.  This act shall take effect immediately.