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Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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|---|---|
| Jun 18, 2018 |
print number 10911b |
| Jun 18, 2018 |
amend and recommit to real property taxation |
| Jun 11, 2018 |
print number 10911a |
| Jun 11, 2018 |
amend and recommit to real property taxation |
| May 29, 2018 |
referred to real property taxation |
Assembly Bill A10911B
2017-2018 Legislative Session
Relates to the assessment, levy and collection of taxes in Erie county; repealer
download bill text pdfSponsored By
RYAN
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Bill Amendments
2017-A10911 - Details
2017-A10911 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
10911
I N A S S E M B L Y
May 29, 2018
___________
Introduced by M. of A. RYAN -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the Erie county tax act, in relation to the assessment,
levy and collection of taxes, including school district taxes in the
county of Erie; to authorize and provide for the sale of lands for the
nonpayment of taxes, and for the foreclosure of such lands; and to
repeal certain provisions of such act relating thereto
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 2-1.0 of chapter 812 of the laws of 1942, consti-
tuting the Erie county tax act, subdivision (c) as amended by chapter
878 of the laws of 1953, subdivision (e) as amended by chapter 682 of
the laws of 1969, subdivisions (h) and (i) as amended by chapter 474 of
the laws of 1952 and subdivision (p) as added by chapter 439 of the laws
of 1997, is amended to read as follows:
§ 2-1.0 Definitions. As used in this act
(a) The term "county" means the county of Erie as the same now is or
may hereafter be constituted.
(b) The term "town" means each of the towns of the first and second
class within the county of Erie and shall be interpreted to mean the
cities of Lackawanna and Tonawanda.
(c) The term "school district" means so much of a school district as
lies within the boundaries of the county of Erie except city school
districts and such other school districts as are coterminous with the
limits of any city or town and except so much of a city school district,
as defined or created by the education law, as lies within the bounds of
any city.
(d) The term ["board of supervisors"] "LEGISLATURE" means the [board
of supervisors of the county of] Erie COUNTY LEGISLATURE WHICH SHALL BE
COMPOSED OF ELEVEN MEMBERS WHO SHALL BE ELECTED ONE FROM EACH OF THE
ELEVEN LEGISLATIVE DISTRICTS OF ERIE COUNTY AND WHEN LAWFULLY CONVENED,
SHALL CONSTITUTE THE ERIE COUNTY LEGISLATURE WHICH SHALL BE THE LEGISLA-
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.
LBD16005-01-8
A. 10911 2
(e) The term ["commissioner of finance"] "DIRECTOR OF REAL PROPERTY
TAX SERVICES" means the [commissioner of finance of the county of Erie,
and in respect of county taxes levied upon real property within the city
of Buffalo, and of county and school district taxes unpaid on the rolls
returned by the several collectors and receivers of taxes, the term
means the collector of such county and school district taxes] DIRECTOR
OF REAL PROPERTY TAX SERVICES OF ERIE COUNTY, WHO SHALL BE THE HEAD OF
THE DEPARTMENT OF REAL PROPERTY TAX SERVICES AND WHO SHALL PERFORM ALL
DUTIES IN RELATION TO THE ADMINISTRATION AND COLLECTION OF TAXES HERETO-
FORE PERFORMED BY A COUNTY TREASURER OR COMMISSIONER OF FINANCE; WHO
SHALL PERFORM ALL DUTIES IN RELATION TO THE EXTENSION OF TAXES AND THE
ISSUING OF TAX BILLS HERETOFORE PERFORMED BY THE CLERK OF THE ERIE COUN-
TY LEGISLATURE; WHO SHALL KEEP A RECORD OF THE TRANSFER OF TITLE TO REAL
PROPERTY AND IMMEDIATELY NOTIFY THE TOWN CLERK OR THE CITY BOARD OF
ASSESSORS OF ALL SUCH TRANSFERS IN EACH TOWN OR CITY AS THE CASE MAY BE;
WHO SHALL MAKE AVAILABLE A CONSULTATION AND ADVISORY SERVICE TO ASSIST
LOCAL ASSESSORS IN THE PERFORMANCE OF THEIR DUTIES AND IN THE ESTABLISH-
MENT AND MAINTENANCE OF SUITABLE PROCEDURES AND FACILITIES TO IMPROVE
ASSESSMENT RECORDS AND PRACTICES; WHO SHALL SUBMIT TO THE COUNTY EXECU-
TIVE PROPOSED COUNTY TAX EQUALIZATION RATES CONSISTENT WITH STANDARDS
PRESCRIBED BY THE LEGISLATURE; WHO SHALL SUBMIT TO THE COUNTY LEGISLA-
TURE AND THE COUNTY EXECUTIVE REPORTS AND INTERPRETATIONS THEREOF AS
REQUESTED ON A TIMELY BASIS AND WHO SHALL PERFORM ALL DUTIES NOW OR
HEREAFTER REQUIRED BY LAW TO BE PERFORMED BY THE COUNTY DIRECTOR OF REAL
PROPERTY.
(f) The term "assessors" means the board of assessors or the single
assessor in each of the towns AND CITIES within the county of Erie [and
of the city of Lackawanna; and in respect to the assessment of real
property for state and county purposes, the term means the assessors of
the city of Tonawanda and the city of Buffalo].
(g) The term "collector" or "receiver of taxes" means the tax collect-
ing officer of each town in the county of Erie and the treasurer of the
city of Lackawanna and the city of Tonawanda.
(h) The term "county assessment roll" means the assessment roll duly
prepared by the assessors [and the clerk of the board of supervisors]
for the levy, spread and collection of state, county, town and district
taxes, either prior or subsequent to the final correction of such roll.
(i) The term "school district assessment roll" means [such a dupli-
cate] THAT part of the county assessment roll as is prepared by the
assessors [and the clerk of the board of supervisors] AND/OR THE DIREC-
TOR OF REAL PROPERTY TAX SERVICES for the levy, spread and collection of
school district taxes, either prior or subsequent to the final
correction of such roll.
(j) The term "tax roll" means the county assessment roll after the
levy and spread thereon of the state, county, town and district AND
SPECIAL DISTRICT taxes by the [board of supervisors] LEGISLATURE.
(k) The term "school district tax roll" means the school district
assessment roll after the levy and spread thereon of the school district
taxes against the taxable real property located within such school
district.
(l) The term "taxes" as a noun means the taxes levied for all state,
county, town [and], DISTRICT AND special district purposes by the [board
of supervisors] LEGISLATURE.
(m) The term "school taxes" or "school district taxes" means the taxes
levied for school district purposes against so much of the taxable real
A. 10911 3
property within a school district as lies within the bounds of the coun-
ty of Erie.
(n) The term "assessed valuation" means the appraised value of real
property and of special franchises as the same appear upon the county
assessment rolls and the school district assessment rolls, either prior
or subsequent to the final correction of such rolls.
(o) The term "budget" with reference to school districts means so much
of the estimated expenditures of a school district as is to be raised by
a tax on real property liable therefor.
(p) The term "village" means each of the villages within the county of
Erie.
(Q) THE TERM "HOMESTEAD PROPERTY" MEANS ANY ONE OR TWO FAMILY RESIDEN-
TIAL REAL PROPERTY THAT IS OWNER-OCCUPIED. FOR THE PURPOSES OF THIS
DEFINITION, "OWNER-OCCUPIED" MEANS OCCUPIED BY AN OWNER OF THE PROPERTY,
PROVIDED THAT THE OWNER IS A NATURAL PERSON, OR THE SPOUSE, SIBLING,
PARENT, CHILD, GRANDPARENT, GRANDCHILD, AND ALL PERSONS WHO ARE RELATED
BY BLOOD, MARRIAGE OR ADOPTION, OF A DECEASED OWNER WHO OCCUPIED THE
DWELLING WITHIN TWELVE MONTHS OF THE TIME OF HIS DEATH.
§ 2. Sections 3-2.1, 3-2.2, 3-3.0, 3-4.0, 3-5.0 and 3-6.0 of chapter
812 of the laws of 1942, constituting the Erie county tax act, section
3-2.1 as added by chapter 474 of the laws of 1952, sections 3-2.2 and
3-6.0 as added by chapter 760 of the laws of 1953, sections 3-3.0 and
3-4.0 as amended by chapter 413 of the laws of 2008 and section 3-5.0 as
amended by chapter 188 of the laws of 2000, are amended to read as
follows:
§ 3-2.1[.] Assistance in preparation of county assessment rolls. In
order to promote uniformity, accuracy and efficiency in the preparation
of annual county assessment rolls, and notwithstanding the provisions of
any other general, special or local law, [the clerk of] the [board of
supervisors] DIRECTOR OF REAL PROPERTY TAX SERVICES is hereby authorized
and empowered to furnish to any ASSESSOR OR town board of assessors
which requests the same, the information, data, AND clerical assistance
[and use of mechanical devices and tabulating machines] employed [by
such clerk] in the preparation of annual county tax rolls. [Such
assistance may include special descriptive symbols, designations and
codes to identify each parcel of real property in any such town, the
furnishing of assessment roll forms upon which such clerk may imprint,
by the use of mechanical means or tabulating machines, such assessment
information as may be available to him, including, but not restricted
to, the data contained upon the last preceding assessment roll of such
town.] The furnishing of such assistance [by such clerk] shall in no
manner affect or modify the powers and duties vested in or imposed upon
ASSESSORS OR boards of assessors by this or any other law relating to
the assessment of real property, the verification of assessment rolls,
the final completion thereof, the hearing of grievances, the publication
and posting of notices and relating to all requirements ensuing the
preparation of assessment rolls. When finally completed and verified by
the ASSESSOR OR board of assessors such assessment rolls shall be deemed
in all respects to be the annual assessment rolls prepared by the ASSES-
SOR OR boards of assessors as in this and in all other laws defined and
provided.
§ 3-2.2 Assistance in preparation of village and city assessment
rolls. Notwithstanding the provisions of any other general, special or
local law, the county of Erie and the villages and cities located within
such county may, pursuant to resolution of their respective governing
bodies, enter into agreements with each other with respect to the prepa-
A. 10911 4
ration of annual village or city assessment rolls by the county. Such
agreement shall provide for the payment by such village or city to the
county of the actual expense incurred by the county for the materials
used and labor furnished in the preparation of such assessment rolls[,
and may provide that such assessment rolls shall be prepared by mechan-
ical devices]. No provision of this section or of any agreement made
pursuant thereto shall in any manner affect, modify or enlarge the
duties and powers imposed upon or vested in the ASSESSOR OR board of
assessors of any such village or city by any law relating to the deter-
mination of assessed valuations of real property by such board, the
verification and final completion of such assessment rolls by such
board, the publication and posting of notices and the hearing of griev-
ances, and all other matters and requirements of law ensuing and follow-
ing the preparation of annual assessment rolls. When finally completed
and verified by the village or city board of assessors, and upon due
compliance with the provisions of law pertaining thereto, such assess-
ment rolls shall be deemed in all respects to be the annual village or
city assessment rolls prepared by the village or city board of assessors
as defined and provided in any law applicable and appertaining thereto.
§ 3-3.0 Completion of TENTATIVE assessment roll, and notice thereof.
The [board of] assessors shall complete the TENTATIVE assessment roll
for the ensuing fiscal year on or before the first day of May. The form
of such roll shall be as prescribed by law and shall provide, among
[others] OTHER INFORMATION, a separate [column therein headed "unpaid
school taxes"] LISTING OF UNPAID SCHOOL TAXES. The [board of] assessors
shall make a copy of such assessment roll which shall be left with one
of their number, and shall forthwith cause a notice to be conspicuously
posted in three or more public places within the town, stating that they
have completed the assessment roll and that a copy thereof has been left
with one of their number at a specific place where it may be seen and
examined by any person until the fourth Tuesday of May next following
and that on that day they will meet at a time and place specified in the
notice to review their assessments. During such time the assessor with
whom the roll is left shall submit it to the inspection of every person
applying for that purpose. Publication of such notice once in any news-
paper having a general circulation within the town may be made in place
of such posting.
§ 3-4.0 Notice of publication of assessment roll to non-residents.
Between the first and sixth days of May the board of assessors shall
mail a copy of the notice prescribed by section 3-3.0 to each non-resi-
dent PERSON, corporation [and person] AND/OR ENTITY who has filed a
written demand therefor with the town clerk on or before the fifteenth
day of the preceding April. In addition to the matters included in such
notice pursuant to section 3-3.0, such notice shall also specify each
parcel of land assessed to such non-resident PERSON, corporation or
[person] ENTITY and the assessed valuation thereof. Upon application
made before the third Tuesday of May by any such owner of real estate,
the assessors shall fix a time subsequent to the third Tuesday in May,
but not later than the fourth Tuesday of May, for a hearing to review
their assessment.
§ 3-5.0 [Final completion] COMPLETION OF FINAL ASSESSMENT ROLL. The
assessment roll shall be finally completed, verified and filed with the
town clerk in accordance with the provisions of the state real property
tax law, on or before the first day of July in each year.
§ 3-6.0 County assessment official for fire district purposes. The
valuations, real property descriptions and other pertinent data
A. 10911 5
contained in the annual county assessment roll shall be used for the
purpose of annually levying and collecting taxes for fire district, fire
protection or similar purposes. It shall be the duty of each town board
of assessors to annually certify to the [clerk of the board of supervi-
sors] DIRECTOR OF REAL PROPERTY TAX SERVICES the amount to be raised for
each fire district, fire protection or similar district, together with
an accurate reference to the real property against which a tax for such
purpose is to be levied, spread and collected. No formal or purported
copy of an assessment roll prepared by any agency other than [the] A
town board of assessors shall be recognized or used by the [clerk of the
board of supervisors] DIRECTOR OF REAL PROPERTY TAX SERVICES for the
purposes referred to in this section. The expense, if any, incurred by
any town in carrying out the provisions of this section shall be a prop-
er charge against the district on whose behalf such taxes are levied and
shall be paid by such district to such town immediately after such taxes
shall have been collected.
§ 3. Sections 4-1.0, 4-3.0, 4-3.1, 4-4.0, 4-6.0 and 4-7.0 of chapter
812 of the laws of 1942, constituting the Erie county tax act, sections
4-1.0, 4-3.0, 4-3.1 and 4-6.0 as amended by chapter 682 of the laws of
1969 and section 4-4.0 as amended by chapter 562 of the laws of 1943,
are amended to read as follows:
§ 4-1.0 County assessment official for school district purposes. The
assessment annually made and completed as the county assessment roll,
shall be the assessment for school district purposes. It shall be the
duty of the board of assessors of each town, prior to the first day of
August, to prepare a separate assessment roll of property situated with-
in the school district or districts in such town, which separate assess-
ment roll shall be copied from the assessment roll just completed [and
shall be made on forms furnished by the Erie county legislature]. Such
roll may be prepared pursuant to the provisions of section 3-2.1 of this
act, shall be verified by the board of assessors as in section 3-5.0
provided and shall be used for school district purposes. Such school
district assessment roll shall contain all of the assessment information
contained in the county assessment roll and shall also [have a ruled
column headed "school district taxes"] SEPARATELY SET FORTH THE SCHOOL
DISTRICT TAXES, and the amount of the annual school tax shall be spread
upon such roll [in such column] as in this act provided.
§ 4-3.0 Certification of school budgets and tax rates; school taxes to
be spread by [clerk of Erie county legislature] DIRECTOR OF REAL PROPER-
TY TAX SERVICES. After the lawful authorities in each school district
shall have adopted their school budget and fixed the amount of taxes to
be raised therein for such school district in the manner provided by
law, the board of education, board of trustees, or the sole trustee of
such school district, shall determine and fix the rate on each one thou-
sand dollars of assessed valuation of taxable real property therein,
necessary to raise the total amount of the budget of such school
district based upon the assessed valuations certified by the assessors.
They shall direct that the amount of such budget be raised by tax in
such school district and shall, prior to the tenth day of August of each
year, certify to and file with the [clerk of the Erie county legisla-
ture] DIRECTOR OF REAL PROPERTY TAX SERVICES such budget and such tax
rate, together with certified copies of all resolutions in connection
therewith. Thereupon [such clerk] THE DIRECTOR OF REAL PROPERTY TAX
SERVICES shall forthwith spread against each parcel of taxable real
property upon such school assessment roll, at the tax rate certified to
him, the amount of the school tax for the school year. The provisions of
A. 10911 6
this section relating to the spreading of the annual school district
taxes by the [clerk of the Erie county legislature] DIRECTOR OF REAL
PROPERTY TAX SERVICES shall not apply to the school districts situated
in the town of Tonawanda, but the duty of spreading such school district
taxes shall devolve upon the assessor of such town. The assessor of the
town of Tonawanda shall on or before the tenth day of August of each
year deliver such roll to the [clerk of the Erie county legislature]
DIRECTOR OF REAL PROPERTY TAX SERVICES.
§ 4-3.1 Cost of creating school district roll to be charged to respec-
tive school districts. [The actual cost to the county of procuring and
furnishing the forms for school district assessment rolls to the respec-
tive boards of assessors as provided by section 4-1.0 of this act, and
the] THE actual cost TO THE COUNTY per item of spreading the school
district taxes upon the various school district tax rolls shall be
apportioned and charged to the respective school districts benefitted by
such labor and material. The [clerk of the Erie county legislature]
DIRECTOR OF REAL PROPERTY TAX SERVICES shall on or before the first
Tuesday of October in each year certify to the Erie county legislature
the total actual cost for material furnished and labor performed in the
making and spreading of such school district tax rolls together with his
apportionment thereof to each school district benefitted thereby; and
the Erie county legislature shall thereupon and on or before the first
Tuesday of December in each year determine the proper apportionment to
be charged to each school district benefited thereby. The [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall thereafter and
on or before the tenth day of March in each year file with each such
school district a statement of the amount so apportioned to such school
district and the amount so apportioned to and payable by the school
district shall be included in the next ensuing annual budget of such
school district and raised by tax upon all taxable real property therein
in the manner provided in this act for the levying and raising of school
district taxes, and when collected such amount shall be paid by the
school treasurer to the [commissioner of finance] ERIE COUNTY COMP-
TROLLER. In the event of a default in such payment by such school
district, the county shall be entitled to proceed to satisfy such claim
as in section 12-10.0 of this act provided.
§ 4-4.0 Levy of school district taxes. The [clerk of the board of
supervisors] DIRECTOR OF REAL PROPERTY TAX SERVICES shall complete the
extension of taxes for school district purposes upon such school
district assessment roll and shall deliver such roll, together with the
certified copy of the school budget, tax rate and resolutions, to the
[board of supervisors] LEGISLATURE on or before the first day of Septem-
ber in each year. The [board of supervisors] LEGISLATURE shall on OR
BEFORE the first Tuesday of September in each year, levy the taxes so
extended for such school district purposes and thereupon such school
district assessment roll shall become and be the school district tax
roll. The clerk of the [board of supervisors] LEGISLATURE shall cause
such school district budget, tax rate and resolutions to be printed in
the journal of the proceedings of the [board of supervisors]
LEGISLATURE.
§ 4-6.0 Delivery of school district tax roll and warrant. After the
Erie county legislature shall have duly levied the school district
taxes, a warrant, under seal of the county and signed by the chairman
and clerk of such legislature, shall be annexed to the school district
tax roll, commanding the school district tax collector, the collector of
taxes, the treasurer of the city of Lackawanna, or the receiver of
A. 10911 7
taxes, as the case may be, and after him the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES as herein provided, to collect
from the several persons and on the properties named and described in
such tax roll, the several sums mentioned therein opposite their respec-
tive names or properties as the school tax, together with the fees,
penalties and interest charges as herein set forth.
§ 4-7.0 Date of delivery of school district tax rolls. Such school
district tax rolls shall be delivered to the [supervisor of each town
and to the supervisor of the city of Lackawanna, and shall be by him
delivered to the] school district tax collector, the collector or
receiver of taxes on, or as soon after, the date of the levy of the
taxes thereon as is practicable, but in no event later than the tenth
day of September ensuing the date of levy.
§ 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,
5-11.0, 5-12.0 and 5-13.0 of chapter 812 of the laws of 1942, constitut-
ing the Erie county tax act, section 5-2.0 as amended by chapter 8 of
the laws of 2006, sections 5-3.0, 5-7.0, 5-10.0 and 5-13.0 as amended by
chapter 439 of the laws of 1997, section 5-5.1 as amended by chapter 474
of the laws of 1952 and sections 5-9.0 and 5-12.0 as amended by chapter
682 of the laws of 1969, are amended to read as follows:
§ 5-0.2 Method of election; certification. The election under section
5-0.0 shall be made at any annual meeting of the school district and
when such election is made it shall be certified by the clerk of the
school district to the town clerk and to the clerk of the [board of
supervisors] LEGISLATURE on or before the first day of September follow-
ing such school district meeting, and it shall be spread upon the record
or minutes of the proceedings of the town board and the [board of super-
visors] LEGISLATURE.
§ 5-0.4 Revocation of election. Such school district may, at the
second annual district meeting following the annual district meeting at
which such election is made, elect to revoke and rescind its election
that its school district taxes be collected by the town collector or
receiver of taxes, and such revocation or rescission shall be certified
by the clerk of such school district to the town clerk and to the clerk
of the [board of supervisors] LEGISLATURE on or before the first day of
September following such school district meeting; and the same shall be
spread upon the record or minutes of the proceedings of the town board
and the [board of supervisors] LEGISLATURE. But no such revocation or
rescission shall in any manner invalidate, rescind or revoke any act
done, liability imposed or right accrued whether the same be contingent,
inchoate or consummate, or any suit, proceeding or prosecution had or
commenced or any penalty incurred prior to the effective date of such
revocation or rescission.
§ 5-2.0 Fees and penalties on school district taxes. (a) All such
school district taxes shall be due and payable within ten days after the
receipt of the school district tax roll by the collector or receiver of
taxes, and if paid on or before the fifteenth day of October next ensu-
ing the levying of such taxes, it shall be received, together with a fee
of one [and one-half] per centum unless such fee is waived by resolution
of the town board, or the common council of the city of Lackawanna. If
paid after October fifteenth and before November first, seven [and one-
half] per centum shall be added to and collected with such school
district taxes; if paid on November first and before December first,
[nine] EIGHT per centum shall be added. Whenever the last day to pay
school district taxes without a penalty or with a stated penalty, as
herein before or hereinafter provided, falls on a Sunday or legal holi-
A. 10911 8
day, such taxes may be paid on the next business day succeeding such
Sunday or legal holiday without incurring any additional penalty.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, the collector or receiver
of taxes is authorized to accept partial payments to be applied toward
current fiscal year taxes.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid current fiscal year taxes on the one hand and
the fees, penalties and interest charges accrued thereon on the other,
as of the date of the partial payment, in the proportions, respectively,
which the unpaid taxes and the accrued fees, penalties and interest
charges bear to the aggregate amount of the unpaid current fiscal year
taxes and the fees, penalties and interest charges accrued thereon.
(d) Except in the reduction of the unpaid amount of current fiscal
year taxes or liens, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the authority of the county to sell tax
certificates, to issue or take a tax deed to any real property affected
by a tax certificate or to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 5-3.0 Disposition of fees, penalties and interest on school district
taxes. All moneys representing fees, penalties and interest collected as
part of any school district tax pursuant to the provisions of this act,
shall be accounted for and disposed of as follows:
In all cases where such school district taxes are being collected by a
collector or receiver of taxes under his warrant, the first seven [and
one-half] per centum penalty chargeable and collected for tardy payment
of such taxes, shall be considered as a fee for collection, and such fee
of seven [and one-half] per centum shall be retained by such collector
or receiver of taxes and shall be by him disposed of according to law.
In all cases where, pursuant to this act, more than seven [and one-half]
per centum penalty is chargeable and collected with such school district
taxes by such collectors and receivers of taxes, such penalty charged
and collected in excess of such seven [and one-half] per centum shall be
considered as interest on such school district taxes and when so
collected shall, if such school district taxes be collected prior to the
first day of December, be accounted for and paid over to the school
district.
§ 5-5.1 Tax bills to be prepared by [clerk of board of supervisors]
THE DIRECTOR OF REAL PROPERTY TAX SERVICES. Upon the [written] request
of any school district addressed to the [board of supervisors] DIRECTOR
OF REAL PROPERTY TAX SERVICES, [such board may direct its clerk to] THE
DIRECTOR, OR HIS DESIGNEE, MAY prepare for such school district annual
school district tax bills [by the use of accounting or tabulating
machines]. Such tax bill shall be in such form as will comply with the
provisions of this article. The actual cost to the county of procuring
and preparing such tax bills shall be a charge upon the school district
at whose request the same shall have been prepared and the county shall
be reimbursed and shall be paid such cost as in section 4-3.1 of this
act provided.
§ 5-7.0 Fees, penalties and interest not to be waived. No collector or
receiver of taxes shall waive any fees, penalties or interest for the
collection or tardy payment of school district taxes, except that the
town board of any town, or the common council of the city of Lackawanna,
A. 10911 9
may, by resolution, waive the imposition and collection of the initial
one [and one-half] per centum fee imposed on such taxes.
§ 5-9.0 Transcript of uncollected school district taxes. On the first
day of December next succeeding the delivery of the school district tax
rolls to the several school tax collectors, town collectors and receiv-
ers of taxes, or within five days thereafter, each school district tax
collector, town collector or receiver of taxes shall make a return of
the uncollected school district taxes to the board of education, board
of trustees or sole trustee of the school district; and such board of
education, board of trustees or sole trustee of such school district
shall make its certification and transmit the account, collector's affi-
davit and the certificate to the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES not later than the eighth day of December.
§ 5-10.0 Certification of unpaid school taxes to Erie county legisla-
ture. The [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES, after balancing and verifying such account of uncollected
school taxes, shall cause a transcript of the same to be filed with the
Erie county legislature of the county, and the [clerk of the Erie county
legislature] DIRECTOR OF REAL PROPERTY TAX SERVICES shall thereupon and
prior to the delivery of county tax rolls prescribed by section 6-2.0,
spread such uncollected school district taxes, with an addition of [ten
and one-half] NINE per centum, against the respective properties appear-
ing on the county assessment roll and liable therefore.
§ 5-11.0 Payment by county to school districts. The [board of supervi-
sors] LEGISLATURE, on or before the twentieth day of February of each
year shall cause to be paid to the respective school districts the
amount of such uncollected school district taxes, without interest, fees
or penalties.
§ 5-12.0 Uncollected school district taxes belong to the county. Upon
the receipt by the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES of the account of uncollected school district taxes, such
uncollected taxes thereon shall be and become the property of the county
of Erie and the county shall be entitled to collect and receive the same
with all lawful fees, penalties and interest charges as in this act
provided, to the same effect as though the said uncollected school
district taxes were county taxes returned to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES.
§ 5-13.0 Collection by [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES. Such unpaid school district taxes may be paid to
and shall be received by the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES with the [ten and one-half] NINE per centum there-
on during the month of December and upon the payment of same such
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall
issue therefor his receipt, with receipt shall contain the same informa-
tion as is contained on the receipt issued pursuant to section 5-5.0,
except that the date of the receipt of such school district tax roll and
warrant by the collector or receiver of taxes need not be shown.
§ 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,
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,
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
chapter 812 of the laws of 1942, constituting the Erie county tax act,
section 6-1.0 as amended by chapter 627 of the laws of 1956, sections
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,
6-19.0, 6-20.0, 6-21.0 and 6-23.0 as amended by chapter 682 of the laws
of 1969, sections 6-4.1 and 6-17.0 as amended by chapter 390 of the laws
of 1999, sections 6-7.0 and 6-8.1 as amended by chapter 8 of the laws of
A. 10911 10
2006, section 6-8.2 as added and sections 6-10.0 and 6-16.0 as amended
by chapter 439 of the laws of 1997, section 6-14.0 as amended by chapter
228 of the laws of 1986, section 6-24.0 as added by chapter 733 of the
laws of 1959 and section 6-25.0 as added by chapter 289 of the laws of
1993, are amended to read as follows:
§ 6-1.0 General tax levy; town and county budgets. [The board of
supervisors may prescribe and furnish the forms on which the proposed
taxes to raise county, town and special district budgets shall be
entered, and may authorize and direct the employment of tabulating or
accounting machinery in ascertaining, spreading, entering and extending
such taxes.] The budgets of the several towns, fire districts and local
improvement districts shall be certified to the [board of supervisors]
ERIE COUNTY LEGISLATURE at least one week prior to the last Tuesday of
November, in accordance with law and the provisions of this act, and
upon the adoption of the county budget for the ensuing fiscal year,
[such board] THE LEGISLATURE shall[, on the last Tuesday of November,
each year,] levy and cause to be spread the taxes to be raised for such
town, fire district and local improvement district budgets and shall, at
the same time, levy and cause to be spread the state and county taxes
pursuant to law for the ensuing fiscal year.
§ 6-2.0 Fiscal year; tax lien date; delivery of rolls. The fiscal year
of the county shall begin on the first day of January and end on the
thirty-first day of December in each year. After the Erie county legis-
lature shall have duly completed the tax rolls of the several cities and
towns of said county, the taxes and assessments thereon shall be and
become liens as of the first day of January next ensuing the levy there-
of and shall remain such liens until paid; and the said [board] LEGISLA-
TURE shall cause the rolls of the city of Buffalo to be delivered to the
[commissioner of finance] DIRECTOR OR REAL PROPERTY TAX SERVICES and
shall cause the rolls of the cities of Tonawanda and Lackawanna and the
several towns to be delivered to their respective collectors and receiv-
ers of taxes on or as soon after the first day of January as practica-
ble, but in no event later than the first day of February in each year.
§ 6-2.1 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to indicate tax delinquency on tax rolls. It shall be the duty
of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES,
prior to the delivery of the tax rolls as directed in section 6-2.0, to
indicate which parcels of real property on such rolls are tax delin-
quent, by marking upon such rolls opposite the parcel of real property
affected, a statement indicating that there are unpaid taxes upon such
real property. The provisions of this section are for the benefit and
advice of delinquent taxpayers, and failure of the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to indicate such delin-
quency on such rolls shall in no manner affect the validity or enforcea-
bility of any tax, tax sale or tax sale certificate founded upon or in
any manner connected with such tax roll.
§ 6-3.0 Warrant to [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES. To each roll so delivered to the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES a warrant under the seal of the
county and signed by the then chairman and clerk of the Erie county
legislature shall be annexed, commanding him to collect from the several
persons and on the properties named and described in the tax rolls the
several sums mentioned in [the last column of] said rolls opposite their
respective names or properties, together with the fees, penalties and
interest charges as herein set forth.
A. 10911 11
§ 6-4.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to advertise collection of taxes. The [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, upon receiving such
rolls and warrants, shall cause to be published for not exceeding twenty
insertions, in two or more [daily] newspapers published in the [city of
Buffalo, each having a daily average circulation of not less than fifty
thousand] COUNTY OF ERIE, a notice that the tax rolls and warrants have
been received by him and that all persons [and], corporations AND/OR
ENTITIES named therein are required to pay their taxes at his office on
or before the fifteenth day of February next ensuing. Such notice shall
incorporate the schedule of penalties herein provided.
§ 6-4.1 Collection in the city of Buffalo. (a) The taxes in the city
of Buffalo shall be due and payable on or before the fifteenth day of
February next ensuing the levying of such tax, and when so paid, shall
be received with no additions or penalties. If paid on February
sixteenth and before March first, one [and one-half] per centum shall be
added; if paid on March first and before March sixteenth, [three] TWO
per centum shall be added; if paid on March sixteenth and before April
first, [four and one-half] THREE per centum shall be added; if paid on
April first and before April sixteenth, [six] FOUR per centum shall be
added; if paid on April sixteenth and before May first, [seven and one-
half] FIVE per centum shall be added. On the first day of May and on the
first day of each month thereafter an additional one [and one-half] per
centum shall be added and collected by the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES until the date of the sale of
such unpaid taxes as in this act provided. Whenever the last day to pay
such taxes without a penalty or with a stated penalty, as hereinbefore
or hereinafter provided, falls on a Sunday or legal holiday, such taxes
may be paid on the next business day succeeding such Sunday or legal
holiday without incurring any additional penalty.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the county of Erie is
authorized to accept partial payments to be applied toward current
fiscal year taxes.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid current fiscal year taxes on the one hand and
the fees, penalties and interest charges accrued thereon on the other,
as of the date of the partial payment, in the proportions, respectively,
which the unpaid taxes and the accrued fees, penalties and interest
charges bear to the aggregate amount of the unpaid current fiscal year
taxes and the fees, penalties and interest charges accrued thereon.
(d) Except in the reduction of the unpaid amount of current fiscal
year taxes or liens, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the authority of the county to sell tax
certificates, to issue or take a tax deed to any real property affected
by a tax certificate or to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 6-5.0 Warrants to town collectors. To each roll so delivered to the
several town collectors and receivers of taxes, a warrant under the seal
of the county and signed by the then chairman and the clerk of the Erie
county legislature shall be annexed, commanding such collector or
receiver of taxes, and after him the [commissioner of finance] DIRECTOR
A. 10911 12
OF REAL PROPERTY TAX SERVICES as herein prescribed, to collect from the
several persons and on the properties named and described in the tax
rolls, the several sums mentioned in [the last column of] such rolls
opposite the respective names or properties, together with the fees,
penalties and interest charges as herein set forth.
§ 6-6.0 Collectors and receivers of taxes to advertise receipt of tax
rolls and warrants. Each collector or receiver of taxes, upon receiving
such roll and warrant, shall forthwith cause to be published, for not
exceeding five insertions in a newspaper having a general circulation in
such town, a notice that the tax roll and warrant has been received by
him, specifying the date of such receipt, and that all persons [and],
corporations AND/OR ENTITIES named therein are required to pay their
taxes at his office on or before the fifteenth day of February next
ensuing, in the case of towns of the first class, and [on or before the
fifteenth day of March next ensuing in the case of a town of the] second
class, and that he will attend at the places and times specified in such
notice to receive such taxes as herein provided. Such notice shall
incorporate the scale of penalties herein provided. In the event that
there is no newspaper having a general circulation in such town, such
notice shall be given by posting copies thereon in five conspicuous
places within such town, calculated to give general notice to the
taxpayers thereof.
§ 6-7.0 Collection in towns of the first CLASS AND SECOND class;
penalties.
(a) Taxes in towns of the first class AND SECOND CLASS as defined by
law, shall be due and payable on or before the fifteenth day of February
next ensuing the levying of such tax, and when so paid, shall be
received with no additions or penalties. If paid on February sixteenth
and before March first, one [and one-half] per centum shall be added; if
paid on March first and before March sixteenth, [three] TWO per centum
shall be added; if paid on March sixteenth and before April first, [four
and one-half] THREE per centum shall be added; if paid on April first
and before April sixteenth, [six] FOUR per centum shall be added; if
paid on April sixteenth and before May first, [seven and one-half] FIVE
per centum shall be added. Taxes paid on and after May first, whether
paid to the receiver of taxes pursuant to his warrant, or any extension
thereof, or to the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES after the return of the rolls to him by such receiver of
taxes, shall be paid with an addition of [nine] SIX per centum on May
first, [ten and one-half] SEVEN per centum on June first, [twelve] EIGHT
per centum of July first, [thirteen and one-half] NINE per centum on
August first, [fifteen] TEN per centum on September first, [sixteen and
one-half] ELEVEN per centum on October first and [eighteen] TWELVE per
centum on November first. Whenever the last day to pay such taxes with-
out a penalty or with a stated penalty, as hereinbefore or hereinafter
provided, falls on a Sunday or legal holiday, such taxes may be paid on
the next business day succeeding such Sunday or legal holiday without
incurring any additional penalty.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, the collector or receiver
of taxes is authorized to accept partial payments to be applied toward
current fiscal year taxes.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid current fiscal year taxes on the one hand and
the fees, penalties and interest charges accrued thereon on the other,
as of the date of the partial payment, in the proportions, respectively,
A. 10911 13
which the unpaid taxes and the accrued fees, penalties and interest
charges bear to the aggregate amount of the unpaid current fiscal year
taxes and the fees, penalties and interest charges accrued thereon.
(d) Except in the reduction of the unpaid amount of current fiscal
year taxes or liens, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the authority of the county to sell tax
certificates, to issue or take a tax deed to any real property affected
by a tax certificate or to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 6-8.1 Collection in villages; penalties. (a) Taxes in villages shall
be due and payable on or before the first day of July, or such other
date as may be applicable pursuant to the village law, following the
levying of such tax, and when so paid, shall be received with no addi-
tions or penalties. If paid on July second and before August first,
seven [and one-half] per centum shall be added. One [and one-half] per
centum shall be paid for each month and fraction thereof until paid.
Whenever the last day to pay such taxes without a penalty or with a
stated penalty, as provided in this section, falls on a Sunday or legal
holiday, such taxes may be paid on the next business day succeeding such
Sunday or legal holiday without incurring any additional penalty.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, the village treasurer, or
collecting officer of such village, is authorized to accept partial
payments to be applied toward current fiscal year taxes.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid current fiscal year taxes on the one hand and
the fees, penalties and interest charges accrued thereon on the other,
as of the date of the partial payment, in the proportions, respectively,
which the unpaid taxes and the accrued fees, penalties and interest
charges bear to the aggregate amount of the unpaid current fiscal year
taxes and the fees, penalties and interest charges accrued thereon.
(d) Except in the reduction of the unpaid amount of current fiscal
year taxes or liens, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the authority of the county to sell tax
certificates, to issue or take a tax deed to any real property affected
by a tax certificate or to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 6-8.2 Collection of delinquent village taxes by the county [commis-
sioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. Upon the
request by resolution of the board of trustees of any village in Erie
county, the Erie county legislature shall provide for the collection of
delinquent village taxes that are levied by such village subsequent to
the adoption of such resolution.
If action to enforce collection is to be initiated pursuant to this
section, the account and certificate described in subdivision three of
section fourteen hundred thirty-six of the real property tax law shall
be transmitted to the [county treasurer] DIRECTOR OF REAL PROPERTY
SERVICES by the board of trustees within fifteen days after the tax roll
and warrant has been returned by the village treasurer to the board of
trustees. Upon delivery to the [county treasurer] DIRECTOR OF REAL PROP-
A. 10911 14
ERTY SERVICES of the account and certificate of unpaid village taxes, a
penalty of seven [and one-half] per centum shall be added to each amount
currently due and owing. The amount of penalty and interest accumulated
on any delinquent account at the time such account is transmitted to the
[county treasurer] DIRECTOR OF REAL PROPERTY SERVICES shall be included
in and be deemed part of the amount of the unpaid tax for purposes of
payments to the village from the county [treasurer] and for purposes of
computing the additional percentage levied by the county legislative
body.
From the time of the return of the certified account of unpaid village
taxes described in this section, until a time two weeks prior to the
last day that is provided by law for the levy of town and county taxes,
the Erie county [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES shall receive the amount of taxes entered on said certified
account of unpaid village taxes, with interest added thereto as provided
by section 6-8.1 of this act, from any person whose real property is
included in such account. The Erie county [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES shall pay over to the village
treasurer not later than the fifteenth day of each month all monies
realized during the previous calendar month from the collection of such
unpaid taxes, including interest except that he shall retain the seven
[and one-half] per centum penalty imposed pursuant to this act, and such
amount shall be paid over to the county of Erie.
The [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
shall, within one year following the receipt of the account and certif-
ication of delinquent village taxes, pay to the village treasurer, the
amount of returned village taxes remaining unpaid, including interest
accumulated to the time of such payment pursuant to section 6-8.1 of
this act, to the village treasurer by the county [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, except that said
[commissioner] DIRECTOR shall retain the seven [and one-half] per centum
penalty imposed pursuant to this act.
Within two weeks prior to the levy of the town and county taxes, the
account and certification of delinquent taxes remaining unpaid shall be
transmitted by the [county treasurer] DIRECTOR OF REAL PROPERTY TAX
SERVICES to the county legislature, which shall cause the amount of such
unpaid taxes, together with [ten and one-half] NINE per centum of the
amount of principal and interest, to be relevied upon the real property
upon which the same were originally imposed by the village. The amount
relevied pursuant to this section shall include village taxes payable in
installments which shall have remained unpaid after the date upon which
the last installment was due. After relevy on the town and county tax
roll, all such relevied amounts shall become part of the total tax to be
collected. Such relevied amounts shall be considered due and owing to
the county [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to reimburse the county for the amounts advanced pursuant to
this section.
The same proceedings in all respects shall be had for the collection
of the amount so directed to be raised by the Erie county legislature as
are provided by law in relation to the collection of county taxes.
§ 6-9.0 Payment of tax moneys to supervisor and [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. From the tax moneys so
collected, the several collectors and receivers of taxes shall pay,
first, to the supervisor of the town such sum as shall have been levied
for all town, highway, bridge, fire district, special district, and
other miscellaneous town purposes; second, to the [commissioner of
A. 10911 15
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the county the resi-
due of the tax moneys so collected. Collectors and receivers of taxes
shall deposit moneys received by them and shall disburse the same at the
time and in the manner provided by law.
§ 6-10.0 Duties of collectors and receivers of taxes. There shall be
stamped upon each tax bill and tax receipt issued by any collector or
receiver of taxes the date of the receipt of the tax roll and warrant;
and in all cases where it has been indicated upon such tax roll that
there are delinquent taxes upon any parcel of property, such tax bill
and/or receipt affecting such parcel shall likewise indicate the exist-
ence of such delinquent taxes. Failure to stamp the date of receipt of
the tax roll and warrant, or to indicate the fact of such delinquency
upon any tax bill or tax receipt shall in no wise affect the validity or
enforceability of any tax, tax sale or tax sale certificate, such
provisions being for the benefit and guidance of taxpayers. The
provisions of the state tax law with reference to the mailing of tax
bills shall apply to all collectors and receivers of taxes. No collector
or receiver of taxes shall waive any fees or penalties for the
collection or tardy payment of taxes[, but the town board of any town of
the second class may by resolution waive the imposition and collection
of the initial one and one-half per centum fee imposed on such taxes].
Collectors and receivers of taxes shall receive and account to their
respective towns for the initial seven [one one-half] per centum fee
imposed on such taxes. It shall be the duty of each collector or receiv-
er of taxes of each town in the county of Erie to collect, pursuant to
his warrant and any extension thereof, all taxes on such county tax roll
in his hands; and each town shall be responsible for the acts and
defaults of such collector and receiver of taxes during the period of
collection of taxes pursuant to his warrant and any extension thereof.
Each collector and receiver of taxes is, by his warrant, vested with all
the power provided by law for the collection of taxes. These duties and
responsibilities shall fully apply, with reference to the collection of
county taxes, to the treasurers of the cities of Lackawanna and Tonawan-
da.
§ 6-11.0 Bonds of collectors and receivers of taxes. Each collector
before receiving his roll and warrant shall execute to the supervisor of
such town a bond, with no less than two sufficient sureties, in the
penal sum of double the amount to be collected pursuant to such warrant;
or in case of a bond issued by a surety company duly licensed to issue
bonds in and by the state of New York, in a sum to be determined annual-
ly by a majority vote of such town board or common council. Such bond
shall be subject to the approval of the supervisor of such town and
shall by him be filed and recorded in the county clerk's office. Upon
certification by the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES that such collector has duly and fully accounted to such
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES upon
return of the roll, such supervisor shall forthwith file a satisfaction
of such bond in such county clerk's office, and such bond shall thereup-
on by said county clerk be marked satisfied. Where receivers of taxes
have filed official undertaking pursuant to law, indemnifying their
respective towns, no additional bond as herein provided need be
furnished to the supervisor of such town.
§ 6-13.0 Return by collectors and receivers of taxes. On the first day
of March next succeeding the delivery of the tax rolls to the several
collectors and receivers of taxes, or within five days thereafter, each
collector and receiver of taxes shall make a return to the [commissioner
A. 10911 16
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the amount of
taxes by him collected, and pay over all moneys due said [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES and on the first day
of April following, or within five days thereafter, shall make a like
return and payment; and on the first day of May next succeeding, or
within five days thereafter, shall return the tax roll and make a full,
complete and final accounting under oath of all taxes by him so
collected together with a full and correct statement of all unpaid taxes
contained in said roll.
§ 6-14.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES shall extend time for collection. The [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES, upon the written application of
the supervisor of any town, or the common council of the cities of Tona-
wanda or Lackawanna, shall extend the time for collection of taxes
remaining unpaid in any such town or city to June thirtieth in any year;
provided, however, that the collector, receiver of taxes or treasurer of
any such town or city shall fully account to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as herein provided, and
shall further account on or before the fifth day of each month during
the term of such extension.
§ 6-16.0 Disposition of fees, penalties and interest. All moneys
representing fees, penalties and interest collected as a part of any tax
pursuant to the provisions of this act, except a school district tax,
shall be accounted for and disposed of as follows:
(a) In all cases where the taxes are being collected by a collector or
receiver of taxes or a village clerk or treasurer under his warrant, the
first seven [and one-half] per centum penalty chargeable and collected
for delayed payment of such tax shall be considered as a fee for
collection, and such fee of seven [and one-half] per centum shall be
retained by such collector or receiver of taxes and shall be by him
disposed of according to law. In all cases where, pursuant to this act,
more than seven [and one-half] per centum penalty is chargeable and
collected by such collectors and receivers of taxes, such penalty
charged and collected in excess of such seven [and one-half] per centum
shall be considered as interest on such taxes and when so collected
shall be accounted for and paid over to the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES.
(b) After return of the tax rolls to the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES such [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES shall collect the unpaid taxes
therein contained, together with the seven [and one-half] per centum
fees for collection and the interest and penalties prescribed in this
act. Such fees, penalties and interest collected and received by the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES on any
taxes due the county shall be received by him on behalf of the county
and he shall account therefor in accordance with law.
§ 6-17.0 Proceedings by [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES on returns.
(a) It shall be the duty of the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES to collect and receive all taxes remaining
unpaid, including the taxes returned to him pursuant to the provisions
of article five of this act, together with the penalties on all unpaid
taxes as in this act prescribed.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, following the return of
the tax rolls the [commissioner of finance] DIRECTOR OF REAL PROPERTY
A. 10911 17
TAX SERVICES of the county of Erie is authorized to accept partial
payments to be applied toward current fiscal year taxes.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid current fiscal year taxes on the one hand and
the fees, penalties and interest charges accrued thereon on the other,
as of the date of the partial payment, in the proportions, respectively,
which the unpaid taxes and the accrued fees, penalties and interest
charges bear to the aggregate amount of the unpaid current fiscal year
taxes and the fees, penalties and interest charges accrued thereon.
(d) Except in the reduction of the unpaid amount of current fiscal
year taxes or liens, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the authority of the county to sell tax
certificates, to issue or take a tax deed to any real property affected
by a tax certificate or to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 6-18.0 Warrant to sheriff to collect by levy and sale. Upon the
refusal, failure or neglect of any person or corporation named in the
county or school district tax rolls to pay the amount of his or its
respective taxes on or before the first day of September next ensuing
the levy of such tax, the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES may issue a warrant under his hand and seal
directed to the sheriff of the county commanding him to collect the
amount of such taxes remaining unpaid, together with the interest, fees
and penalties on the same, at the rates hereinbefore provided, by levy,
distress and sale of the goods and chattels of the persons or corpo-
rations so in default as described in said tax rolls, or from and out of
any goods and chattels owned by him or it, wheresoever the same shall or
may be found within the county of Erie; and no claim of title made by
any other person to such goods and chattels shall be available to
prevent the sale thereof. Warrants issued to the sheriff as herein
provided shall be returned within thirty days from the date thereof and
no later than the time fixed by this act for the sale of real property
for uncollected taxes.
§ 6-19.0 Sale by sheriff and disposition of proceeds. All moneys
collected by the sheriff under his warrant as provided in this section
shall be paid over to the [commissioner or finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES upon the return of such warrant. Said sheriff
shall give public notice of the time and place of sale and of the prop-
erty to be sold at least six days prior to the sale, by advertisement to
be posted in at least three public places in the city, town or village
where such sale shall be made, and all such sales shall be by public
auction. If the property distrained shall sell for more than the amount
of the taxes, fees and penalties thereon and the fees and costs of such
sale, the surplus shall be returned to the person or corporation to pay
whose taxes said property was distrained and sold. If any other person
shall claim such surplus, and such claim be admitted in writing by the
person or corporation for the payment of whose taxes the same was
distrained and sold, the surplus shall be paid to such claimant; but if
such claim be contested by any person, the surplus shall be paid to the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES pending
determination by due course of law of the rights of the claimants there-
to.
A. 10911 18
§ 6-20.0 Payment of state tax. It shall not be the duty of the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to
transmit to the state department of taxation and finance any account of
unpaid taxes assessed upon corporations or upon lands in the county, or
any collector's or receiver's affidavit in relation thereto; nor shall
the department of taxation and finance credit the said [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES with any unpaid taxes on
lands or upon corporations, but the whole amount of any state tax
imposed upon property in the county shall be paid by the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to the department of
taxation and finance on or before the fifteenth day of May next after
the same shall have been assessed upon the real property of said county,
retaining for the county the compensation for receiving and disbursing
now allowed by law, together with all interest accrued on said moneys
prior to its payment to the department of taxation and finance. If there
is not sufficient funds then in the county treasury, available to pay
such state tax, the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES shall certify such fact to the Erie county legislature who
shall provide for the payment of same.
§ 6-21.0 Omitted taxes; erroneous descriptions. The several town
collectors and receivers of taxes upon returning their rolls to the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as
herein provided, shall deliver to him a statement of all lands omitted
from the assessment rolls or imperfectly described and of all taxes
erroneously assessed, together with such information in relation thereto
as they upon diligent inquiry shall have been able to obtain. The
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall
examine such statements of tax arrearages and shall reject all taxes on
lands that shall be so imperfectly described, and all taxes so erro-
neously assessed, in form or substance, that the collection thereof
cannot be enforced, and shall on or before the first Tuesday of November
in each year deliver a transcript thereof to the Erie county legislature
and to the boards of assessors of the respective towns or cities
affected. The board of assessors of the town or city affected by such
rejection shall cause a correct description of such lands to be entered
in the next ensuing assessment roll and the Erie county legislature
shall relevy against the said lands under the perfected description the
said tax theretofore rejected, together with the tax for the ensuing
year, marking the relevied tax as a reassessment; and the said tax so
relevied shall be considered and enforced as a tax of the year in which
such relevy shall be made. In the event that the title to any lands
shall have been transferred to a bona fide purchaser for value prior to
such relevy, the rejected tax on such lands shall not be relevied, but
the amount thereof shall be cancelled and charged back as in this act
provided.
§ 6-23.0 Collection of taxes on part of property. The grantee of a
part of any lot, piece or parcel of land charged with taxes may pay the
taxes upon such part provided that he furnish a particular specification
and description of such part and if the part on which the tax shall be
so paid shall be an undivided share, the person paying the same shall
state the name of the owner of such share. Collection of taxes upon such
part shall be made pursuant to the following:
(a) Where the tax is to be paid to the collector or receiver of taxes,
the person paying such tax on such part shall procure from the assessors
of the town in which such real property is situated a certificate, which
certificate shall show the name and address of the owner of such part,
A. 10911 19
the name and address of the owner of the remaining part, a brief
description of each part sufficient to identify the same and a division
of the assessment for all general and local purposes against the entire
lot, piece or parcel of land to be divided in such a manner as to create
two or more separate assessments against the parts so divided. Upon
presentation of such certificate to the collector or receiver of taxes,
such collector or receiver of taxes shall thereupon receive and accept
the taxes upon such part or parts in conformity with such certificate.
Such collector or receiver of taxes shall thereupon enter upon the tax
rolls the names and addresses of the owners of the respective parts, the
respective assessments and the respective taxes, together with his nota-
tion of the payment that he has received; and such collector or receiver
of taxes shall be credited upon his return to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES with the amounts so
paid.
(b) Where such tax upon a part of any lot, piece or parcel of land
situated within the county outside of the city of Buffalo is payable to
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, he
shall receive the same pursuant to the provisions of subdivision (a) of
this section; if such lot, piece or parcel of land is situated within
the city of Buffalo, he shall receive such tax in accordance with any
division thereof made by the board of assessors of the city of Buffalo;
provided, however, that this provision shall not apply in the event that
the lot, piece or parcel of land shall have been included in and sold at
the annual tax sale.
(c) Where the taxes on a part of any lot, piece or parcel of land
shall have been paid prior to the date of the annual tax sale, such part
shall be excepted and withheld from any such annual tax sale.
§ 6-24.0 Collection of taxes in quarterly or semi-annual installments.
1. Notwithstanding the provisions of any other general, special or local
law, the [board of supervisors] LEGISLATURE, by resolution duly adopted
in any year prior to the time of its tax levy therein by a two-thirds
vote of all the members of such board or body, may determine that, until
such action be rescinded, any taxes thereafter levied by it upon real
property situate within such county, may be paid in quarterly install-
ments, or in semi-annual installments, each of which installments except
the last shall be equal, on or before such days within the fiscal year
for which such taxes are to be levied, as may be prescribed by such
resolution.
2. Such resolution may provide different installment periods for
differing classifications of taxes and assessments. Any such resolution
shall state the number of installment payments, either two or four, and
the respective dates upon which the taxes are to become payable. No
installment may be paid unless all prior installments shall have been
paid or shall be paid at the same time.
3. The warrants issued for the collection of any such taxes shall
likewise contain appropriate directions for their collection and payment
and the return of unpaid taxes and assessments in accordance with the
law appertaining thereto as modified by and in accordance with such
resolution; and the collection of such taxes and assessments shall ther-
eafter proceed in such manner.
4. If such board or body is required to include in such levy the
amount certified to it by the appropriate officer or officers of another
municipal corporation, then in such a case the resolution specified in
subdivision one must be adopted not only by the board levying such taxes
but also by the legislative body of such other municipal corporation,
A. 10911 20
and both such resolutions must conform as to the manner and procedure
for collecting such taxes in installments.
5. If by virtue of action taken for the collection of taxes pursuant
to this section, the return of unpaid taxes be not made in time suffi-
cient to permit of the sale of the real estate therefor at the time when
such sale would otherwise be held as required by law, the time for
advertising and holding such sale and for doing any other act in
connection therewith shall be postponed until the corresponding time one
year later, when such sale shall then be held.
6. If any installment of taxes shall be paid when due or within five
days thereafter, no interest or penalty shall be charged thereon; if not
so paid, interest shall be added at the rate of six per centum per annum
to be calculated from the date first payable to and including the last
day of the month following the date of payment, or to the date specified
for the payment of the last installment of taxes, whichever shall be
earlier; provided that any taxes or the balance thereof remaining unpaid
on the date specified for the payment of the last installment of taxes,
shall be subject to interest and penalties on the entire amount unpaid
from the time they would attach and at the rate as otherwise provided by
law. Discounts, if any, may be allowed on taxes and assessments paid in
full within the time and at the rate provided by the law appertaining
thereto in any case.
§ 6-25.0 Partial payments of current year taxes prior to final return
by collectors and receivers of taxes. (a) Definitions. As used in this
section:
(1) The term "current fiscal year taxes" means the combined amount of
all county, town, and special district taxes due and unpaid within the
fiscal year for which such taxes are to be levied and prior to the final
return made by the several receivers and collectors of taxes.
(2) The term "delinquent taxes" means the combined amount of unpaid
taxes, special ad valorem levies, special assessments and any penalties
and interest which have accrued and which the county of Erie has bid for
pursuant to section 7-1.0 of this act, and any county, town, and special
district taxes remaining unpaid after the final return made by the
several receivers and collectors of taxes including relevied school
district taxes.
(3) The term "eligible taxes" means any due and unpaid current fiscal
year taxes prior to the final return made by the several receivers and
collectors of taxes.
(4) The term "eligible owner" means an owner of real property who is
eligible pursuant to subdivision (c) of this section for partial payment
of taxes.
(b) Partial payments of current fiscal year county, town, and special
district taxes authorized. Notwithstanding the provisions of any other
general, special or local law, rule or regulation to the contrary, the
legislative body of the county of Erie is hereby authorized and
empowered to enact and amend a local law providing for partial payments
of current fiscal year county, town and special district taxes. Current
fiscal year county, town and special district taxes in towns of the
first class AND SECOND CLASS as defined by law may be paid without
interest or penalty, on or before the fifteenth day of February next
succeeding the levy of such taxes. [Current fiscal year count, town and
special district taxes in towns of the second class as defined by law
may be paid without interest or penalty, on or before the fifteenth day
of March next succeeding the levy of such taxes.] Alternatively, at the
option of the taxpayer, taxes shall be paid in no more than four incre-
A. 10911 21
ments. The initial payment shall amount to not less than fifty percent
of the combined total of due and unpaid current year county, town and
special district taxes. Each successive payment shall be not less than
fifty percent of the combined amount of due and unpaid current year
county, town, and special district taxes. No partial payment will be
accepted after the final return made by the several receivers and
collectors of taxes.
(c) Eligibility. A property owner shall not be eligible for partial
payment of current fiscal year taxes where:
(1) there is a lien for unpaid county, town, or special district taxes
on the same property for which partial payment of current fiscal year
taxes is presented; or
(2) such person is the owner of another parcel within the county of
Erie on which there is a lien for unpaid county, town, or special
district taxes.
(d) Interest and penalties. Interest on the total amount of unpaid
current fiscal year county, town, and special district taxes, less the
amount of partial payments made by the eligible owner, shall be that
amount as determined pursuant to sections 6-7.0 and 6-8.0 of this act.
(e) Tax certificates and liens. The provisions of this section shall
not delay or otherwise affect the sale of tax certificates or the
creation of a tax lien against the property except in the reduction of
the amount of such tax certificate or lien.
§ 6. Section 6-8.0 of chapter 812 of the laws of 1942, constituting
the Erie county tax act, is REPEALED.
§ 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,
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
chapter 812 of the laws of 1942, constituting the Erie county tax act,
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,
7-12.0, 7-14.0, 7-14.1, 7-16.0 and 7-17.0 as amended and section 7-15.0
as renumbered by chapter 682 of the laws of 1969, and section 7-13.0 as
amended by chapter 390 of the laws of 1999, are amended to read as
follows:
§ 7-1.0 Sale of tax delinquent lands. Whenever any tax charged on real
estate and not rejected or cancelled as herein provided, shall remain
unpaid on the first day of November next ensuing the date of the levy of
the county taxes, the [commissioner of finance] DIRECTOR OF REAL PROPER-
TY TAX SERVICES shall proceed to advertise and sell tax certificates
upon such real estate for the payment of such tax, fees, penalties and
interest, and the expense on such sale. The expenses of publishing and
of conducting the sale shall, except as herein provided, be a charge on
the land affected and shall be added to the tax, fees, penalties and
interest.
§ 7-2.0 Notice of tax sale. The [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES shall immediately after the first day of
November in each year cause to be published twice each week for three
successive weeks in two [daily] newspapers of the county of Erie printed
in the English language [and each having a daily circulation of over
fifty thousand], a notice to the public and all persons interested,
stating that on a day subsequent to the expiration of the said three
weeks, and during the succeeding days, which dates shall be specified in
such notice, he will sell tax certificates upon the real estate for
which taxes are unpaid for the current year at his office in the city of
Buffalo, to satisfy the taxes, fees, penalties, interest and charges
which may be due thereon at the time of such sale, and that the tax
rolls containing a description of all parcels so to be sold, together
A. 10911 22
with the amount of taxes charged thereon, the name of the owner thereof
if known, and if unknown, so marked "unknown", will be open for
inspection to any person applying therefor to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. Within three days
after the last publication of such notice, due proof of the publication
thereof shall be made and filed by the newspapers publishing the same in
the office of the said [commissioner of finance] DIRECTOR OF REAL PROP-
ERTY TAX SERVICES, who shall cause the same to be properly filed,
indexed and numbered.
§ 7-3.0 Rules of tax sale. The [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES may prescribe reasonable rules and regu-
lations to expedite and govern the conduct of such sale and such rules
and regulations shall be set forth in said notice of sale and shall be
binding upon all persons attending such sale.
§ 7-4.0 Date of completion of sale; validity. Such sale shall commence
and be completed previous to the thirtieth day of November in the year
in which said notice is published, unless adjournments or recesses for a
total period of not more than ten days thereafter shall be taken by said
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. No
error or imperfection in any notice or statement so made or published
shall render any such sale void or shall in any manner affect the valid-
ity thereof; except that as to any particular parcel of property in
respect to which a material error occurred or imperfection existed, the
sale of such particular parcel may be set aside upon the suit of the
owner thereof, brought within three months after the conclusion of such
sale.
§ 7-5.0 Conduct of tax sale. On the day of sale specified in such
notice, the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES shall commence the sale of such tax certificates and he shall
continue the same from day to day, and each tax certificate shall be
sold for a sum sufficient to pay all the taxes, fees, penalties, inter-
est and charges which may be due at the time of such sale.
§ 7-7.0 Certificates of sale to county; rights thereunder. The
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES may
make certificates of sale of all tax certificates so bid in by or sold
to the county, describing the lands affected; and such certificates
shall be subject to the same right of redemption as those purchased by
individuals. If the amount of taxes on the land so affected by the sale
of a tax certificate shall not be paid, the [commissioner of finance's]
DIRECTOR OF REAL PROPERTY TAX SERVICES' deed thereof shall have the same
effect and become absolute in the same manner on the performance of all
conditions as in the case of sales and conveyances to individuals.
§ 7-8.0 Assignment of county certificates of sale. The [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall sell and assign
any tax certificate bid in by or sold to the county at any time before
the redemption of such land when so directed by resolution of the Erie
county legislature, upon payment of the amount fixed by such resolution
as reimbursement to the county, the purchaser or assignee thereof to
have all rights and assume all the liabilities of the original purchas-
er.
§ 7-9.0 Presumption of non-payment; validation. No tax, tax sale or
tax sale certificate shall be invalid or unenforceable because of the
failure of the collector or receiver of taxes to verify the return of
his tax roll; the certification by the [commissioner of finance] DIREC-
TOR OF REAL PROPERTY TAX SERVICES that any tax in the tax roll of any
tax district on file in his office remains unpaid shall be presumptive
A. 10911 23
evidence of the fact of such non-payment and after the lapse of five
years from the date at which the real property affected by such unpaid
tax has been sold, such presumption shall be conclusive and absolutely
binding upon all persons having any interest in such real property. All
taxes and assessments heretofore spread upon the assessment rolls of the
various cities and of the various towns in the county other than on
property illegally assessed or described, are hereby validated and
rendered legal and binding upon the persons taxed and the property
assessed, notwithstanding any irregularity, omission or error in any of
the proceedings relating to the same or in the making, levying and
assessment of the same. All proceedings for the collection of such taxes
are hereby declared valid and effectual notwithstanding any irregulari-
ty, omission or error in any such proceedings; provided, however, that
nothing in this act contained shall be held to revive or validate any
claim or demand, the enforcement of which otherwise is barred by lapse
of time.
§ 7-11.0 Certificates of sale; payment and assignment thereof. The
purchasers at such tax sale shall pay the amount of their respective
bids to the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES within ten days after the sale, and upon such payment, the said
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall
execute and deliver to the purchaser of any such tax lien a certificate
in writing, describing the real estate affected and the sum paid there-
for. The [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES shall keep a record thereof in a book to be known as the sale
book of unpaid taxes for the year in which the sale is held. No assign-
ment of such a certificate shall be valid or effective for any purpose
until the same shall have been presented to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES and a memorandum made by
him of such assignment in the sale book containing the record of the
certificate so assigned, opposite said record. Every such certificate
shall be presumptive evidence that the sale and all proceedings prior
thereto including the assessment of the land were regular and according
to the provisions of this act and of all the laws relating thereto.
§ 7-12.0 Failure of purchaser to pay for tax sales. If any purchaser
at any sale of tax certificates for unpaid taxes made pursuant to the
provisions of this act shall neglect or refuse to pay the amount of his
purchase or purchases within the time mentioned in section 7-11.0 here-
of, the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
may state an account against such purchaser and deliver it to the county
attorney who shall be entitled to recover the same with costs from such
purchaser by an action in the name of the county, and for that purpose
he shall forthwith cause a suit to be instituted therefor. Where any
purchaser at such sale shall not have paid the amount of his purchase or
purchases within ten days after the date of sale, or the same shall not
have been collected from him, it shall be lawful for the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to forthwith cancel
such sale and thereupon all the rights of the said purchaser shall be
extinguished and the tax certificate or certificates so sold to him
shall then belong to the county as provided in section 7-6.0 of this
act. No certificate shall be delivered by the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES to any purchaser at such sale
until after the said purchaser shall have paid the full amount of all
his purchases and ten cents for each of said certificates, which sum
shall be added to and form part of the consideration of such purchase.
A. 10911 24
§ 7-13.0 Redemption within two years. (a) The owner or occupant of,
or any person interested in, any real estate sold for taxes to any indi-
vidual purchaser as aforesaid, may redeem the same at any time within
two years after the last day of such sale by paying to the [county trea-
surer] DIRECTOR OF REAL PROPERTY TAX SERVICES for the use of such
purchaser, his heirs or assigns, the sum mentioned in his certificate
and interest thereon at the rate of one and one-half per centum per
calendar month or part thereof, to be calculated from the first day of
December of the year of the sale for which such certificate was given,
together with the expenses accrued at the time of such redemption for
serving notices of redemption; and if purchased by or sold to the county
as herein provided, the said redemption may be accomplished by paying to
the [county treasurer] DIRECTOR OF REAL PROPERTY TAX SERVICES the same
amount with the same interest and accrued expenses, if any, as if a
certificate for such sale had been issued to an individual.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the county of Erie is
authorized to accept partial payments to be applied toward the redemp-
tion of any real estate affected by a tax certificate held and owned by
the county.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid amount of the tax certificate on the one
hand, and the fees, penalties and interest charges accrued thereon on
the other, as of the date of the partial payment, in the proportions,
respectively, which the unpaid tax certificate and the accrued fees,
penalties and interest charges bear to the aggregate amount of the
unpaid tax certificate and the fees, penalties and interest charges
accrued thereon.
(d) Except in the reduction of the unpaid amount of any tax sale
certificate or lien, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the right of the county to issue or take a
tax deed to any real property affected by such a tax certificate or the
authority of the county to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 7-14.0 Payment by [commissioner of finance] DIRECTOR OF REAL PROPER-
TY TAX SERVICES upon redemption. The [commissioner of finance] DIRECTOR
OF REAL PROPERTY TAX SERVICES upon receipt of any moneys for the redemp-
tion of a tax sale certificate not owned by the county, shall notify the
owner of such redemption, and upon due proof of ownership and surrender
of such certificate, such owner shall be entitled to receive from the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES the
amount so paid for the redemption thereof without any interest thereon
for the period of time between the date of redemption and repayment to
the certificate holder.
§ 7-14.1 Notice of tax delinquency to owner. It shall be the duty of
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to
mail a notice of tax delinquency at least once in each of the five years
following the date of the tax sale to the name and address of each owner
of tax-delinquent real property as such name and address appear on the
latest tax rolls in his hands. Such notice shall contain a brief
description of such tax delinquent real property and the date when and
the amount for which such real property was sold at the tax sale for the
A. 10911 25
year of delinquency; but the provisions of this section being for the
benefit of such taxpayers, failure to mail any such statement and fail-
ure by the taxpayer to receive the same shall not in any manner whatso-
ever affect the validity or enforceability of any tax sale certificate
in the hands of any holder thereof.
§ 7-15.0 Refund for unenforceable certificate of sale; limitation.
Whenever the holder of a tax sale certificate, other than the county,
has been unable to enforce the lien of such tax sale certificate or has
been unable to recover or to retain possession of any real estate
affected by the lien of such tax sale certificate by reason of illegali-
ty in the assessment of such real estate or in the levying of the tax or
in the proceedings for the collection of such tax, the [board of super-
visors] LEGISLATURE, provided that not more than six year have elapsed
since the date on which such tax sale certificate was issued, shall
refund to such holder the face amount of such certificate together with
interest thereon at the rate of two per centum per annum. As to a tax
sale certificate held by a person other than the county which has been
outstanding and unpaid for a period of five years or more at a time this
act takes effect, the claim of the holder of such certificate for a
refund hereunder shall be presented to the [board of supervisors] LEGIS-
LATURE within one year from the date this act takes effect.
§ 7-16.0 Payment of certificates fifteen years old; limitation. When-
ever any tax sale certificate has been outstanding, unsatisfied and
unpaid for a period of fifteen years from the date on which such certif-
icate was issued, and provided that no proceeding shall have been there-
tofore commenced for the foreclosure of such certificate or the acquisi-
tion of title to or possession of the real estate affected thereby, such
certificate may be paid and satisfied and the real estate affected
thereby may be redeemed upon the payment to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, on behalf of the holder
of such certificate including the county of Erie, of the face amount of
such certificate without interest, fees, penalties, or any other charges
thereon; and such payment and redemption shall be as effectual and
conclusive as though made on or before the date of expiration of the
original period of redemption in this act provided. As to a tax sale
certificate which has been outstanding, unsatisfied and unpaid for a
period of fourteen years or more at the time this act takes effect, the
right of the holder of such a certificate, including the county of Erie
to demand, receive or collect such interest, fees, penalties, or any
other charges thereon shall be barred upon the expiration of one year
from the date this act takes effect.
§ 7-17.0 Certificates deemed satisfied after twenty-five years; limi-
tation. Whenever any tax sale certificate has been outstanding, unsat-
isfied and unpaid for a period of twenty-five years from the date on
which such certificate was issued, and provided that no proceeding shall
have been theretofore commenced for the foreclosure of such certificate
or the acquisition of title to or possession of the real estate affected
thereby, the rights and claims of the holder of such a certificate
including the county shall be extinguished; and such certificate is
presumed by the lapse of time to be paid and satisfied and may be
cancelled as herein provided. As to a tax sale certificate which has
been outstanding and unpaid for a period of twenty-four years or more at
the time this act takes effect, the rights or claims of the holder of
such a certificate including the county of Erie must be asserted or
prosecuted by an action, or otherwise proceeded upon as in this act
provided within one year from the date this act takes effect. Within the
A. 10911 26
limitations of the provisions of this section, the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall annually during
the month of December make an entry opposite each such certificate
outstanding, unsatisfied and unpaid upon his tax sale registers, to the
effect that such certificate is cancelled pursuant to the provisions of
this act, and upon demand such [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES shall furnish his certificate of cancellation
of such tax sale certificate, which certificate may be recorded in the
Erie county clerk's office as in this act provided. Such [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall annually on or
before the second Tuesday of February certify to the Erie county legis-
lature an abstract of such cancelled tax sale certificates owned by the
county, and the Erie county legislature shall act thereon in accordance
with the provisions of this act.
§ 8. Sections 8-1.0, 8-4.0, 8-5.0, 8-6.0, 8-7.0, 8-8.0, 8-9.0 and
8-11.0 of chapter 812 of the laws of 1942, constituting the Erie county
tax act, section 8-1.0 as amended by chapter 431 of the laws of 2010 and
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
by chapter 682 of the laws of 1969, are amended to read as follows:
§ 8-1.0 Notice to redeem. Except as provided in section 7-17.0 of this
act, whenever any lot or parcel of land heretofore or hereafter affected
by the sale of a tax certificate for taxes by the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall remain unredeemed
at the expiration of nine months after the date of such sale, or at any
time thereafter, the grantee under such tax sale certificate or the
person claiming under him may serve a notice, written or printed, or
partly written and partly printed on the owner of such land and also
upon all persons having mortgages upon such land, stating in substance a
description of the lot or parcel of land covered by such certificate,
the amount for which the tax lien was sold, the nature and amount of
other charges allowable under this act, the last day of redemption of
any such real estate, and the office or place where and the hours when
the money for such redemption can be paid, which office or place of
business shall be in the city of Buffalo and which hours shall be
between nine o'clock in the forenoon and four o'clock in the afternoon.
The last day of redemption to be specified in such notice shall be not
less than three months from the date of the service thereof, nor prior
to two years from the date of such sale. Such notice shall be served
personally or left with some adult person at the residence or place of
business of all persons entitled to such notice if they or any of them
reside in the city of Buffalo or have a place of business therein; and
in case they or any of them do not so reside or have such a place of
business in said city, then such notice shall be served by mailing a
copy thereof addressed to them at the post office at or nearest to their
last known or reputed place of residence, and if after diligent inquiry
no information can be obtained as to such last reputed place of resi-
dence, then such notice shall be served by mail addressed to them at the
post office at or nearest to the property described in such notice. The
expense of mailing or serving each such notice shall be added to and
become a part of the amount required to be paid for the redemption of
such real estate.
§ 8-4.0 Redemption after notice. Any person may at any time before the
last day of redemption specified in such notice redeem the said land by
paying to the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES the amount due as hereinbefore provided and every such redemp-
A. 10911 27
tion shall be as effectual as if made before the expiration of the two
years allowed to redeem the land sold.
§ 8-5.0 Redemption before notice. Any person may at any time prior to
the service of such notice to redeem, redeem any lands so sold by paying
to the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
the consideration money for which the lands to be redeemed were sold,
together with one per-centum interest per calendar month thereon from
the date of the sale upon which such certificate was issued.
§ 8-6.0 Certificate of redemption. Upon redemption as herein provided,
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
shall give to the person redeeming a certificate stating the amount
paid, the year in which the sale was made and showing particularly what
land such payment is intended to redeem and such certificate shall be
evidence of such redemption.
§ 8-7.0 Proof of service of notice to redeem. The owner and holder
of any certificate of sale, in order to complete his title to the land
conveyed shall, within thirty days after the service of such notice or
notices to redeem, file with the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES a duplicate copy of the notice served,
together with the affidavit of service by some person who shall be
certified as credible by the officer before whom such affidavit shall be
taken, that such notice as herein required was duly and properly served,
specifying the manner and time of such service.
§ 8-8.0 Absolute conveyance upon failure to redeem. If the [commis-
sioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall be
satisfied by such affidavit that the proper notice to redeem has been
duly served, and if the moneys required to be paid for the redemption of
such land shall not have been paid as hereinbefore provided, he shall
upon demand execute and deliver to the owner of the tax sale certif-
icate, or to his heirs or assigns, a conveyance of the real estate so
affected which shall vest in the grantee an absolute estate in fee
subject, however, to the lien of any and all outstanding and unpaid tax
liens issued by the county or by any other municipality in which such
real estate is located. The [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES shall demand and receive from such purchaser, for
the county, two dollars for executing such conveyance. Before delivering
such a conveyance the [commissioner of finance] DIRECTOR OF REAL PROPER-
TY TAX SERVICES shall demand and be entitled to delivery of the tax sale
certificate or certificates held by such grantee or the person from or
through whom such grantee derives his right to such conveyance.
§ 8-9.0 Effect of tax deed. Every such tax deed shall be executed by
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES or
by his deputy, under his hand and seal, and the execution thereof shall
be acknowledged before a proper officer the same as other conveyances of
real estate are executed and acknowledged under the laws of the state.
Such tax deed shall be presumptive evidence that the sale of the tax
lien was regular and that all of the proceedings prior to such tax sale,
including the assessing of the lands affected by such tax lien, were
regular. After six years from the date of the recording of any such tax
deed in the county clerk's office, such presumptions shall be conclu-
sive.
§ 8-11.0 County may take such deed. The [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES is hereby authorized and
empowered, when so directed by the Erie county legislature, to perfect
the title of the county to any lands affected by tax certificates to and
held by the county pursuant to tax sale and in so doing, the same
A. 10911 28
proceedings shall be taken as in the case of an individual perfecting
his title to lands under this act; provided, however, that tax sale
certificates owned and acquired by the county under this act shall be
liens upon the property so sold until paid; and the notices required to
be served and the proceedings to be taken under this act for the
collection of unpaid tax liens, or perfecting the title to said lands
may be served or taken at any time before the redemption of the lands so
sold.
§ 9. Sections 9-1.0, 9-1.1, 9-2.0, 9-6.0 and 9-11.0 of chapter 812 of
the laws of 1942, constituting the Erie county tax act, sections 9-1.1,
9-2.0, 9-6.0 and 9-11.0 as amended by chapter 682 of the laws of 1969,
are amended to read as follows:
§ 9-1.0 When foreclosure may be taken. Whenever a tax sale certificate
issued on any tax sale shall be outstanding, unredeemed and unpaid for a
period of not less than two years nor more than twenty-five years after
the issuance thereof and no conveyance has been taken thereunder, the
holder of such tax sale certificate, including the county of Erie, may
bring an action to recover the amount paid for such certificate with all
interest, penalties, additions and expenses as in this act provided. For
that purpose, such a holder may maintain an action in the supreme court
or in the county court of Erie county for the sale of the lands affected
by such certificate. Jurisdiction of such action is hereby expressly
conferred upon such SUPREME OR county court.
§ 9-1.1 Appointment of receiver. At any time after the commencement of
an action brought pursuant to the provisions of article nine of this
act, by and on behalf of the county to foreclose one or more tax sale
certificates, the county shall be entitled, as a matter of right, to the
appointment of a receiver of the rents and profits of the real estate
affected by the tax sale certificate or certificates being foreclosed.
Application for the appointment of such receiver shall be to the court
in which such action is pending. Notice of such application shall be
given as follows: by leaving a copy thereof at each inhabited building
on the land foreclosed by the action, with a person of full age, if any
be found; upon each defendant who has appeared and answered, by mailing
a copy thereof to such defendant or his attorney; upon all other defend-
ants, by mailing a copy thereof to such defendants at their addresses if
such addresses are readily ascertainable, and if such, addresses cannot
be readily ascertained the mailing of such notice to such defendants is
hereby dispensed with. On every such application the court shall desig-
nate the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to be such receiver, and such [commissioner of finance] DIREC-
TOR OF REAL PROPERTY TAX SERVICES shall act as such receiver without any
additional fees or compensation; nor shall any attorneys' fees or
compensation be allowed or granted in such receivership. The [commis-
sioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall file no
bond or undertaking in connection with any receivership granted here-
under, other than the official bond required to be filed by him pursuant
to law. As receiver the [commissioner of finance] DIRECTOR OF REAL PROP-
ERTY TAX SERVICES shall apply the rents and profits of such real estate
in satisfaction of the costs and charges of the action and in satisfac-
tion of taxes and tax liens in the order of their priority as fixed by
the final judgment of the court. He shall also have the same powers as
receivers who are appointed in actions to foreclose a mortgage on real
property, and such other and further powers as may be ordered by the
court. He shall make and file with and as part of the judgment roll in
such proceeding an account of his receivership.
A. 10911 29
§ 9-2.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to be referee to sell. Whenever a judgment of foreclosure and
sale shall be granted in such an action to foreclose such tax sale
certificate, it shall direct the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES to act as the referee to make the sale, but
such referee shall not be entitled to any fees for such service.
§ 9-6.0 Presumptions of validity. Whenever under this act a cause of
action, defense, or counter-claim for the foreclosure of any such tax
lien or tax sale certificate exists or is in any manner founded upon
such tax lien or tax sale certificate, it shall presumed that the lien
purported to be transferred by such instrument is a valid, subsisting
and enforceable lien, and that it has been duly sold or assigned to the
holder thereof, and it shall not be necessary to plead or prove any act,
proceeding, notice or action preceding the delivery of such tax sale
certificate; nor shall it be necessary to establish the validity of the
tax lien transferred or represented by such tax sale certificate. If a
party or person in interest in any such action proceeding shall claim
that any tax lien or tax sale certificate is irregular or invalid, or
that there is any defect therein, or that any transfer or issuance of
any such tax sale certificate is irregular or invalid, such invalidity,
irregularity or defect must be specifically pleaded or set forth and
must be established affirmatively by the party or person pleading or
setting forth the same, and in any such action or proceeding, the tran-
script of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES and his certification thereof shall be presumptive evidence of
the legality of the taxes and assessments therein described and of the
regularity of all proceedings required by law to be taken; and after the
lapse of five years from the date on which the real property affected by
such tax sale certificate has been sold, pursuant to article seven of
this act, such presumptions shall be conclusive and absolutely binding
upon all persons having any interest in such real property.
§ 9-11.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to execute referee's deed. Upon payment of the amount for
which the real property has been sold, the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES shall execute and deliver a deed
of the lands so sold to the purchaser, his heirs or assigns. Such deed
shall contain a proper reference to the proceedings and shall be under
the seal of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES and shall be acknowledged in due form by the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES so as to entitle it to
be recorded. In the absence or inability of such [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to act, his deputy may
act as referee, execute the proper deed and seal the same as herein
provided.
§ 10. Sections 10-1.0, 10-2.0, 10-3.0, 10-4.0, 10-5.0, 10-6.0, 10-7.0,
10-9.0, 10-10.0 and 10-11.0 of chapter 812 of the laws of 1942, consti-
tuting the Erie county tax act, sections 10-2.0, 10-9.0 and 10-11.0 as
amended by chapter 682 of the laws of 1969 and section 10-10.0 as
amended by chapter 789 of the laws of 1944, are amended to read as
follows:
§ 10-1.0 [Board of supervisors] LEGISLATURE may relevy taxes. Whenever
it shall appear to the [board of supervisors] LEGISLATURE that any tax
or assessment levied or assessed in any previous year or years upon
taxable real property in the county for any general or local purpose, or
for any special improvement in a special improvement district in a town
in such county, was illegal or was erroneously taxed or assessed, by
A. 10911 30
reason of which illegal or erroneous taxation or assessment such real
property did not become subject to or liable for the payment of such tax
or assessment, the [board of supervisors] LEGISLATURE may reassess and
relevy the tax upon such real property for such general or local
purposes or for such local improvement or improvements on account of
which such illegal or erroneous taxes or assessments were levied or
assessed for such previous years or years.
§ 10-2.0 Reassessment roll made by [commissioner of finance] DIRECTOR
OF REAL PROPERTY TAX SERVICES. The Erie county legislature shall direct
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to
prepare and file with the clerk of such legislature a special reassess-
ment roll, in the same form as the roll in ordinary use within the coun-
ty, describing the real property so liable for retaxation and reassess-
ment, and showing the valuation or valuations of such real property in
the same amount as fixed by the assessors for each of the previous years
for which a retaxation and reassessment is to be made against such real
property. To such special reassessment roll shall be annexed the certif-
icate of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES, certifying that such real property has been correctly
described and that the valuations contained in such roll are identical
with the valuations contained in the roll in the [commissioner of
finance's] DIRECTOR OF REAL PROPERTY TAX SERVICES' office for the year
or years for which such reassessment or relevy is made.
§ 10-3.0 Action upon such roll. Upon the receipt of such special reas-
sessment roll, the [board of supervisors] LEGISLATURE of the county of
Erie shall relevy the state, county, town, school, general highway and
general light tax, and all other taxes for general purposes for the year
or years for which the relevy is made, against the real property so set
forth in the roll, at the same rate as the original levy for the year
involved was applied to the other parcels of property within the same
township; provided, however, that the [board of supervisors] LEGISLATURE
may, in its discretion, add to the amount so relevied interest at the
rate of six per centum per annum upon the several sums levied, from
January first of the year for which said tax was levied to the date of
such relevy.
§ 10-4.0 Local assessments to be levied. The [board of supervisors]
LEGISLATURE shall determine whether any of the real property so liable
for retaxation and reassessment lies within the boundaries of any local
or special improvement district in any of the towns of the county; or
within any joint local improvement districts in one or more such towns,
or partly in a town and partly in a city or village adjoining any town
within the county. Whenever any real property so liable for retaxation
or reassessment shall lie within any such special or local district, as
hereinbefore described, the [board of supervisors] LEGISLATURE shall
ascertain the total amount which was raised within said special or local
improvement district in each year for which such reassessment is made,
for interest and principal on bonded indebtedness, maintenance and
replacements. The [board] LEGISLATURE shall thereupon reassess and
relevy the local improvement assessments for the year for which such
reassessment is made, against such real property within the particular
district, in accordance with the benefits which such real property
derived from said district and the expenditures made on behalf of said
district, in the year or years involved in such reassessment; and to the
amount of such reassessment the board may, in its discretion, add inter-
est at the rate of six per centum per annum, from January first of each
A. 10911 31
year for which such assessment was levied to the date of such reassess-
ment.
§ 10-5.0 Roll to be filed with clerk of [board of supervisors] LEGIS-
LATURE. When the various items for general taxation and local improve-
ment assessments have been determined [upon] by the [board of supervi-
sors] LEGISLATURE, it shall cause the same to be relevied, reassessed
and respread against the particular parcels of real property appearing
upon such special reassessment roll, in separate columns, in the manner
provided for in the regular annual tax rolls of the county, and shall
thereupon file such completed reassessment roll with the clerk of the
[board of supervisors] LEGISLATURE.
§ 10-6.0 Notice of hearing on such roll. The [board of supervisors]
LEGISLATURE shall cause to be served upon the owners of such real prop-
erty, and all others having an interest therein, a notice that such
taxes or assessments have been relevied and respread and that a hearing
will be held before such [board of supervisors] LEGISLATURE at a time
and place to be specified in such notice for the purpose of reviewing
and correcting such retaxation or reassessment. Service of such notice
shall be made by publishing a true copy thereof in a daily newspaper
published in the city of Buffalo and in a newspaper, if any, published
in the town where the property so retaxed or reassessed is located at
least ten days prior to the date of such hearing. Such publication shall
be made twice in the period of ten days prior to such meeting, each
publication being at least five days apart, and such notice shall be
addressed: "To the owners, occupants and all others interested in the
within described property." Such notice shall state that said roll has
been filed with the clerk of the [board of supervisors] LEGISLATURE and
may be examined at his office, and any person feeling himself aggrieved
by such retaxation or reassessment shall attend at the time and place
specified in such notice and shall file with the [board of supervisors]
LEGISLATURE written verified objections stating the nature of his
objections and the grounds thereof.
§ 10-7.0 Hearing and proceedings thereon. The [board of supervisors]
LEGISLATURE may appoint a committee of the [board of supervisors] LEGIS-
LATURE to meet at the time and place specified in such notice and to
hear the objections to said reassessment roll and to take testimony
thereon and to inquire into the circumstances thereof and to report back
their findings to the [board of supervisors] LEGISLATURE. Such report
and reassessment roll shall lie on the table for one week and may be
thereafter adopted, modified, amended or rejected by the vote of a
majority of the elected members of the [board of supervisors] LEGISLA-
TURE.
§ 10-9.0 Delivery of roll and warrant to [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES. To such reassessment roll as
finally adopted shall be annexed a warrant under the hand and seal of
the chairman of the Erie county legislature and the clerk thereof,
directing the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to collect the amount specified [in the last column opposite]
RELATIVE TO each parcel so retaxed or reassessed, with interest at the
rate of one-half of one per centum to be added on the first day of each
month next succeeding the date on which such roll shall have been deliv-
ered to the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES. Such reassessment roll shall be forthwith delivered to the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the
county of Erie for collection, and he shall cancel upon the various tax
rolls and tax sales registers the illegal or erroneous taxes, assess-
A. 10911 32
ments and tax sales so reassessed, and shall mark thereon an adequate
reference to the reassessment roll so delivered to him.
§ 10-10.0 Review. Any person taxed or assessed upon such reassessment
roll, claiming to be aggrieved thereby, may seek a review of the same by
certiorari pursuant to the provisions of article seventy-eight of the
civil practice [act] LAW AND RULES within thirty days after the adoption
of said roll by the [board of supervisors] LEGISLATURE.
§ 10-11.0 Foreclosure of unpaid relevied tax. Whenever any tax or
assessment on the real property described in said reassessment roll
shall remain unpaid in the hands of the [commissioner of finance] DIREC-
TOR OF REAL PROPERTY TAX SERVICES for a period of one year from the date
of the delivery of such reassessment roll to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, the county of Erie may
bring an action in the supreme court or Erie county court, as plaintiff,
for the foreclosure of the lien of such unpaid taxes or assessments and
for the sale of the lands affected thereby. In any such action to fore-
close the said unpaid tax or assessment liens, all of the provisions of
this act relating to the foreclosure of unpaid tax liens and the sale
and conveyance of lands therefor shall apply.
§ 11. Sections 11-2.0, 11-3.0, 11-4.0, 11-6.0, 11-7.0, 11-8.0,
11-10.0, 11-11.0, 11-12.0, 11-13.0, 11-14.0, 11-23.0, 11-24.0, 11-25.1
and 11-26.0 of chapter 812 of the laws of 1942, constituting the Erie
county tax act, section 11-2.0 and 11-14.0 as amended by chapter 981 of
the laws of 1973, sections 11-3.0, 11-4.0, 11-6.0, 11-7.0, 11-11.0,
11-13.0, 11-23.0, 11-24.0 and 11-26.0 as amended by chapter 682 of the
laws of 1969, subdivision (d) of section 11-4.0 as added and section
11-12.0 as amended by chapter 431 of the laws of 2010, section 11-10.0
as amended by chapter 789 of the laws of 1944 and section 11-25.1 as
added by chapter 767 of the laws of 1949, are amended and a new section
11-11.1 is added to read as follows:
§ 11-2.0 When applicable; presumption of non-payment of lien. Where
the county owns a tax sale certificate which has been due and unpaid for
a period of at least [two years] ONE YEAR from the date [on which] OF
THE SALE OF SUCH TAX SALE CERTIFICATE AFFECTING the real property
[affected by such tax sale certificate was sold], the lien of such tax
sale certificate may be summarily foreclosed by the county in the manner
provided by the in rem provisions of this act, notwithstanding the
provisions of any general, special or local law. Ownership by the county
of such a tax sale certificate or of a transfer of such a tax lien or of
any other instrument evidencing such tax lien issued by it shall be
conclusive evidence of the fact that the tax assessment or other legal
charges represented thereby have not been paid to the county or assigned
by it.
§ 11-3.0 Certification of tax delinquency. It shall be the duty of the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to
transmit to the Erie county legislature from time to time transcripts of
tax delinquencies and tax delinquent real properties for foreclosure
pursuant to the in rem provisions of this act and for such purposes the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall
furnish to [such] THE Erie county legislature all the necessary
abstracts from his records of such delinquencies. The Erie county legis-
lature may thereupon direct that the in rem provisions of this act shall
be applied to all or any part of such real property and the delinquent
taxes set forth in such transcript and may direct the inclusion of any
other tax delinquency and tax delinquent real property subject to such
in rem foreclosure. Thereupon it shall be the duty of the county attor-
A. 10911 33
ney, OR HIS DESIGNEE, to conduct and consummate such foreclosure
proceedings as directed by the Erie county legislature.
§ 11-4.0 Preparation of list of tax delinquent properties. The [coun-
ty attorney] DIRECTOR OF REAL PROPERTY TAX SERVICES shall prepare a list
to be known and designated as "the list of delinquent taxes and proper-
ties," and the parcels of real property affected thereby and set forth
therein shall be numbered serially. Such list shall bear the following
caption which shall be regarded as the title of the in rem foreclosure
hereunder: "State of New York, County Court, Erie County, In the matter
of the foreclosure of tax liens by the county of Erie pursuant to the in
rem provisions of the Erie county tax act and the resolution of the Erie
county legislature as shown by item ________________ page _______ of the
minutes of the proceedings of the said legislature for the year
________________." As to each parcel of real property affected, such
list shall contain
(a) A brief description thereof sufficient to identify the same. Such
description shall be deemed sufficient when it states, as to subdivision
lots the subdivision lot number and map cover number of the subdivision
as filed in the county clerk's office; as to all other parcels the
description as it appears on the latest tax roll in the hands of the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES.
(b) The name of the last owner as the same appears on the latest tax
roll in the hands of the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES, or a statement that the owner is unknown, if such
be the case.
(c) A statement of the amount of the lien of each tax sale certificate
owned by the county and unpaid on such parcel, the certificate number
and year of sale of each such tax sale certificate and the date or dates
from which and the rate or rates at which interest and penalties are to
be added.
(d) A statement that the amount required to redeem any real property
affected by such a tax sale certificate, and the amount to be recovered
by the county, shall include the aggregate amount of all tax sale
certificates affecting same owned by the county as of the date such list
is filed in the county clerk's office by the county attorney, OR HIS OR
HER DESIGNEE, together with all interest, penalties, additions and
expenses as in this act provided, and shall also include a per parcel
fee, to be known as the "in rem fee", which shall not exceed the sum of
five hundred dollars, to cover the presumptive cost to the county for
reasonable and necessary attorneys' fees, abstracts of title and other
disbursements in connection with such foreclosure pursuant to the in rem
provisions of this act.
§ 11-6.0 Verification of list and filing thereof. Such list shall be
verified by the affidavit of the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES and shall thereupon be filed in the county
clerk's office by the county attorney, OR HIS OR HER DESIGNEE. Certi-
fied copies of such list shall be filed by the county attorney, OR HIS
OR HER DESIGNEE, in the office of the [commissioner of finance] DIRECTOR
OF REAL PROPERTY TAX SERVICES and in the office of each tax collector
and receiver of taxes and treasurer of the respective towns, cities and
villages in which such listed real property is located.
§ 11-7.0 Effect of filing list. The filing of such list of delinquent
taxes and properties in the office of the county clerk shall constitute
and have the same force and effect and shall be deemed to give the same
notice of such foreclosure proceeding as the filing and recording in
said clerk's office of an individual notice of pendency of a tax fore-
A. 10911 34
closure action and of the filing in the county court of a separate and
individual complaint by the county against the owners of the real prop-
erty proceeded against and described, to enforce the payment of the
delinquent taxes, assessments or other lawful charges which have accumu-
lated and have become liens against such property and which remain
unpaid on said [commissioner of finance's] DIRECTOR OF REAL PROPERTY TAX
SERVICES' tax rolls.
§ 11-8.0 Duty and fee of county clerk. The county clerk shall index
such list in a separate book kept for that purpose to the name of the
county of Erie and the filing and indexing of such list shall constitute
due filing, recording and indexing of the notice of pendency as to each
parcel of property notwithstanding and in lieu of the provisions of any
other law. The county clerk shall NOT be entitled to a fee [of not more
than ten dollars] for such receiving, filing, recording and indexing of
each such list[, which fee shall be in lieu of any and all other fees
payable to such clerk for like services].
§ 11-10.0 Redemption or answer. Each person having any right, title or
interest in, or lien upon any parcel described in such list of delin-
quent taxes and properties may redeem such parcel by paying all of the
sums mentioned in such list before the expiration of the redemption
period mentioned in the notice published pursuant to section 11-12.0; or
he may serve a duly verified answer upon the county attorney setting
forth in detail the nature and amount of his interest and any defense or
objections to the foreclosure of the tax lien. The caption of such
answer shall contain a reference to the serial number or numbers of the
parcels concerned. Such answer must be filed in the office of the county
clerk and served on the county attorney, OR HIS DESIGNEE, within twenty
days after the date mentioned in the notice, published pursuant to
section 11-12.0 as the last day for redemption. In the event of failure
to redeem or answer by any person having the right to redeem or answer,
such person shall be in default and shall be forever barred and fore-
closed of all his right, title and interest in and lien upon the parcels
described in such list of delinquent taxes and properties and a judgment
in foreclosure may be taken as herein provided.
§ 11-11.0 Redemption and filing certificate thereof. Upon redemption
as permitted by this article, the person redeeming shall be entitled to
a certificate thereof from the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES describing the property in the same manner as
it is described in such list of delinquent taxes and properties. Upon
the filing of such certificate of redemption with the county clerk, the
county clerk shall note the word "redeemed" and the date of such filing
opposite the description of said parcel on such list. Such notation
shall operate to cancel the notice of pendency of action with respect to
such parcel.
§ 11-11.1 DEFERRAL FOR HOMESTEAD PROPERTIES. (A) WITHIN TWENTY DAYS
OF THE LAST DATE FOR REDEMPTION AS SET FORTH IN THE NOTICE PUBLISHED
PURSUANT TO SECTION 11-12.0 OF THIS ARTICLE, AN OWNER OR OCCUPANT OF A
HOMESTEAD PROPERTY AS DEFINED IN SUBDIVISION (Q) OF SECTION 2-1.0 OF
THIS ACT MAY APPLY FOR DEFERRAL OF THE FORECLOSURE PROCEEDING. THE
APPLICATION SHALL BE MADE TO THE DIRECTOR OF REAL PROPERTY TAX SERVICES
ON A FORM PRESCRIBED BY HIM. THE APPLICATION SHALL BE SWORN TO AND
NOTARIZED BY AN OWNER OR OCCUPANT OF THE HOMESTEAD PROPERTY. SUCH APPLI-
CATION SHALL NOT BE UNDULY BURDENSOME TO THE APPLICANT. THE DIRECTOR OF
REAL PROPERTY TAX SERVICES OR HIS AGENTS OR EMPLOYEES SHALL HAVE THE
AUTHORITY TO INVESTIGATE THE QUALIFICATION OF A PARCEL AS HOMESTEAD
PROPERTY. WHETHER AT THE TIME OF APPLICATION OR AS PART OF HIS INVESTI-
A. 10911 35
GATION, THE DIRECTOR OF REAL PROPERTY TAX SERVICES MAY REQUIRE THE
SUBMISSION OF EVIDENCE SUPPORTING THE QUALIFICATION OF A PARCEL AS HOME-
STEAD PROPERTY. IN NO EVENT SHALL SUCH APPLICATION, INCLUDING ANY FORM
AND SUPPORTING DOCUMENTS OF ANY KIND, BE CONSTRUED AS AN ANSWER OR HAVE
ANY OTHER LEGAL EFFECT IN THE FORECLOSURE PROCEEDINGS BROUGHT PURSUANT
TO THIS ARTICLE.
(B) AN OWNER OR OCCUPANT SHALL NOT BE ELIGIBLE FOR A DEFERRAL WHERE
SUCH PERSON IS THE OWNER OF ANOTHER PARCEL WITHIN THE COUNTY OF ERIE
UPON WHICH THERE IS A LIEN FOR UNPAID COUNTY, TOWN OR SPECIAL DISTRICT
TAXES.
(C) THE DIRECTOR OF REAL PROPERTY TAX SERVICES SHALL GRANT DEFERRAL TO
HOMESTEAD PROPERTIES HAVING APPLIED PURSUANT TO SUBDIVISION (A) OF THIS
SECTION.
(D) THE EFFECT OF A DEFERRAL PURSUANT TO THIS SECTION SHALL BE THAT
THE PROPERTY BE REMOVED FROM THE FORECLOSURE PROCEEDING IN THE CALENDAR
YEAR DURING WHICH DEFERRAL IS GRANTED. NOTHING IN THIS SECTION SHALL BE
CONSTRUED TO (I) ALLOW A PARCEL TO QUALIFY FOR DEFERRAL IN CONSECUTIVE
YEARS, (II) AFFECT THE ENFORCEMENT AND COLLECTION OF UNPAID TAX SALE
CERTIFICATES, AS IS PROVIDED FOR IN THIS ARTICLE, IN ANY SUBSEQUENT
CALENDAR YEAR, OR (III) PROVIDE ANY RIGHT OR REMEDY TO A PROPERTY OWNER
EXCEPT THROUGH THE FOREGOING APPLICATION PROCESS.
(E) ANY CHALLENGE TO A DETERMINATION MADE BY THE DIRECTOR OF REAL
PROPERTY TAX SERVICES PURSUANT TO THIS SECTION SHALL BE BROUGHT PURSUANT
TO ARTICLE SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES BY ORDER TO
SHOW CAUSE TO THE SAME COURT THAT HAS JURISDICTION OVER THE PENDING
FORECLOSURE PROCEEDING. ANY SUCH CHALLENGE MUST BE FILED AND SERVED NO
LATER THAN FOURTEEN DAYS PRIOR TO THE PUBLIC SALE CONDUCTED PURSUANT TO
SECTION 11-23.0 OF THIS ARTICLE.
§ 11-12.0 Public notice of foreclosure. Upon the filing of such list
in the office of the county clerk, the county attorney, OR HIS DESIGNEE,
shall forthwith cause a notice of foreclosure to be published at least
once a week for six successive weeks in two newspapers designated by him
and published within the county of Erie. Such notice shall be in
substantially the following form:
"State of New York, County Court, Erie County
NOTICE OF FORECLOSURE OF TAX LIENS BY THE COUNTY OF ERIE BY ACTION IN
REM
Please take notice that on the ___________ day of _________________
_________ the county of Erie pursuant to law, filed with the clerk of
Erie county a list of parcels of property affected by unpaid tax liens
held and owned by said county of Erie which, on such date, had been due
and unpaid for a period of at least [two years] ONE YEAR after the date
[on which] OF THE TAX SALE CERTIFICATE AFFECTING such real property
[affected by such unpaid tax liens was sold]. Such list contains as to
each such parcel (a) a brief description of the property affected by
each tax lien, (b) the name of the last known owner of such property as
the same appears on the latest tax roll in the hands of the [commission-
er of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, or a statement
that the owner is unknown if such be the case, (c) a statement of such
tax liens upon such parcel of property including such tax sale certif-
icates owned by the county of Erie which shall have been due for less
than two years, together with the date or dates from which and the rate
or rates at which interest and penalties shall be computed, (d) a state-
ment that the amount required to redeem any such parcel of property, and
the amount to be recovered by the county, includes all tax sale certif-
icates owned by the county and affecting such property, together with
A. 10911 36
all interest, penalties, additions and expenses as in this act provided,
and also includes an "in rem fee" of $_____ per parcel (here insert a
sum not to exceed five hundred dollars) to cover the presumptive cost to
the county for reasonable and necessary attorneys' fees, abstracts of
title and other disbursements in connection with such foreclosure pursu-
ant to the in rem provisions of this act.
All persons having or claiming to have an interest in the real proper-
ty described in such list of delinquent taxes and properties are hereby
notified that the filing of such list constitutes the commencement by
said county of Erie of an action in the county court of Erie county to
foreclose the tax liens therein described by a foreclosure proceeding in
rem and that such list constitutes a notice of the pendency of action
and a complaint by the said county of Erie against each piece or parcel
of land therein described to enforce the payment of such tax liens. Such
action is brought against the real property only and is to foreclose the
tax liens described in such lists.
No personal judgment shall be entered herein against any owner for
such taxes, assessments or other legal charges or any part thereof.
This notice is directed to all persons having or claiming to have an
interest in the real property described in such list of delinquent taxes
and property and such persons are hereby notified further that a certi-
fied copy of such list of delinquent taxes and property has been filed
in the office of the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES of said county of Erie and in the respective offices of
each tax collector and a receiver of taxes and treasurers of the respec-
tive cities, towns, and villages in which such listed real property is
located, and will remain open for public inspection up to and including
the ___________ day of ___________________________ , (here insert a date
at least seven weeks from the date of the first publication of this
notice) which date is hereby fixed as the last day for redemption.
And take further notice that any person having or claiming to have an
interest in any such parcel of real property and the legal right thereto
may on or before said date redeem the same by paying to the said
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of Erie
county the amount of all such unpaid tax liens thereon and in addition
thereto all interest and penalties which are a lien against such real
property computed to and including the date of redemption.
In the event that such taxes are paid by a person holding a lien of
record against such property, the person so paying shall be entitled to
have the tax liens affected thereby satisfied of record or to receive an
assignment of such tax liens evidenced by a proper written instrument.
Any person having any right, title or interest in or lien upon any
parcel of real property described in such list of delinquent taxes and
properties may serve a duly verified answer upon the county attorney for
the county of Erie, OR HIS DESIGNEE, setting forth in detail the nature
and amount of his interest and any defense or objection to the foreclo-
sure. Such answer must be filed in the office of the county clerk and
served upon the county attorney, OR HIS DESIGNEE, within twenty days
after the date above mentioned as the last day for redemption. In the
event of failure to redeem or answer by any person having the right to
redeem or answer, such person shall be forever barred and foreclosed of
all his right, title, interest and equity of redemption in and to the
parcel of real property described in such list of delinquent taxes and
properties and a judgment in foreclosure may be taken by default.
Take further notice that the ownership by the county of the tax sale
certificates set forth on such list of delinquent taxes and properties
A. 10911 37
is conclusive evidence of the fact that the taxes, assessments or other
legal charges represented thereby have not been paid to the county or
assigned by it.
________________________________
[Commissioner of Finance]
DIRECTOR OF REAL PROPERTY TAX
SERVICES
_______________________________
Attorney for the County of Erie
(Address)"
§ 11-13.0 Copy of notice to owner. On or before the date of the first
publication of the notice above set forth, a copy of such notice shall
be posted in the office of the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES and in the Erie county hall and also in three
other conspicuous places within each city, town or village in which the
real property affected by such proceeding is situated. The county attor-
ney, OR HIS OR HER DESIGNEE, shall cause a copy of such notice to be
mailed to the last known address of each owner of property affected
thereby as the same appears upon the current records and tax rolls in
the office of the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES, and in the event that the name or address of such owner
does not appear in such records or rolls, such mailing shall be
dispensed with and an affidavit establishing the absence of such name or
address shall be made and filed in the office of the county clerk.
There shall be inserted with or annexed to such notice a statement
substantially as follows:
"To the party to whom the enclosed notice is addressed:
You are the presumptive owner or lienor of one or more of the parcels
mentioned and described in the list referred to in the enclosed notice.
Unless the taxes and assessments and all other legal charges are paid, A
HOMESTEAD DEFERRAL IS GRANTED or AN answer is interposed, as provided by
statute, such property will be sold at tax foreclosure as provided by
the in rem provisions of the Erie county tax act.
Dated:
________________________________
[Commissioner of Finance]
DIRECTOR OF REAL PROPERTY TAX
SERVICES
_______________________________
Attorney for the County of Erie
(Address)"
§ 11-14.0 Notice to mortgagee or lienor. At any time after the enact-
ment of this act, any owner of real property in the county, any mortga-
gee thereof or any person having a lien or claim thereon or interest
therein may file with the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES a notice stating his name, residence, and post
office address and a description of the parcel or parcels in which such
person has an interest [which notice shall continue in effect for the
purposes of this section for a period of two years, unless earlier
cancelled by such person]. The county attorney, OR HIS DESIGNEE, shall
mail to each such person forthwith after the completion and filing of
the list of delinquent taxes and posting as herein provided, a copy of
the notice required under section 11-13.0 of this act and affecting such
parcel or parcels; and shall also mail to each such person a copy of the
A. 10911 38
notice of the sale of the real property affected by such list. Such
notices shall be mailed to the last known address of such persons by
registered or certified mail within sixty days. The failure of the coun-
ty attorney, OR HIS DESIGNEE, to mail such notices as herein provided
shall not affect the validity of any proceeding brought pursuant to the
in rem provisions of this act.
§ 11-23.0 Public sale; [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES to be referee. The sale directed by the court
shall be at public auction under the direction of the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES who shall act as referee
thereat. Public notice thereof shall be given once a week for at least
three successive weeks in a newspaper published in the county of Erie.
The [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
shall receive no fee or compensation for his services as such referee.
The description of the parcel of land offered for sale in such notice
shall be that contained in the list of delinquent taxes and properties
or such other description of such parcel as the court in its judgment
may direct.
§ 11-24.0 Deed description as directed by court. The judgment of fore-
closure and sale pursuant to the in rem provisions of this act, shall
direct the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES as such referee to execute and deliver to the purchaser a deed
conveying title to the parcel or parcels affected by such judgment and
sold at such sale. The description used in such deed shall be that
contained in the list of delinquent taxes and properties or such other
description as the court in its judgment may direct.
§ 11-25.1 Conclusive presumption by deed; limitation. Every deed given
pursuant to the provisions of this article shall be presumptive evidence
that the action and all the proceedings therein and all proceedings
prior thereto from and including the assessment of the lands affected
and all notices required by law were regular, were regularly had, taken
and given, and in accordance with all provisions of law relating there-
to. After two years from the date of recording such deed, such presump-
tion shall be conclusive[; except that as to such deeds which were
recorded on a date more than eighteen months prior to the date on which
this section takes effect, such presumption shall become conclusive six
months after this section takes effect]. No action to set aside such
deed may be maintained unless the action is commenced and a notice of
pendency thereof is filed in the office of the clerk of the county prior
to the time the presumption becomes conclusive as aforesaid.
§ 11-26.0 Report of sale and confirmation thereof not required.
Notwithstanding the provisions of any general, special or local law to
the contrary, it shall not be necessary for the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, as such referee, to
make a report of his proceedings as such referee; nor shall it be neces-
sary for the court to confirm by order or otherwise the proceedings of
such [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as
such referee. In the event that such a sale shall result in a surplus as
to any piece or parcel of land offered at such sale, such [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as referee shall
report the fact of such surplus to the court which shall direct the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as
referee to deposit such surplus in trust with the [commissioner of
finance] ERIE COUNTY COMPTROLLER for the benefit of whomsoever may be
justly entitled thereto.
A. 10911 39
§ 12. Sections 12-1.0, 12-2.0, 12-4.0, 12-5.0, 12-7.0, 12-8.0, 12-9.0
and 12-10.0 of chapter 812 of the laws of 1942, constituting the Erie
county tax act, sections 12-2.0, 12-5.0, 12-7.0, 12-8.0, 12-9.0 and
12-10.0 as amended by chapter 682 of the laws of 1969, are amended to
read as follows:
§ 12-1.0 [Board of supervisors] LEGISLATURE may compromise or cancel
taxes. The [board of supervisors] LEGISLATURE may compromise and cancel
unpaid county taxes and tax sales heretofore or hereafter levied or made
and may also compromise and cancel any tax sale certificates held and
owned by the county. In raising the deficiency caused by any compromise
or cancellation of such taxes or tax sale certificates such board may
adjust and apportion the amount of such deficiency or any part thereof
to the several towns and districts of the county as shall be just,
taking into consideration the extent to which such town or district has
been benefited by such taxes; provided, however, that no accumulation of
interest, fees or penalties subsequent to the date of sale of any such
uncollected tax or tax sale certificate shall be charged back to any
town or district, but the same shall be a general county charge.
§ 12-2.0 Accounts with towns, fire and school districts. It shall be
the duty of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to keep a record of all county taxes and tax sales and of all
tax sale certificates cancelled or compromised by such board. Such
record shall be in the form of debtor and creditor with each town, fire
district and school district in the county and, among other things,
shall show [in appropriate columns] the name of the reputed owner of the
real property against which the tax was levied; a description of the
real property sufficient to identify it; the amount of the tax, and if
any part thereof is an unpaid school tax, the amount of the school tax
unpaid on the county tax roll; the amount, if any, paid in compromise of
the tax; and the amount necessary to be paid by the town, fire district
or school district to reimburse the county on account of the cancelled
or compromised tax. The [commissioner of finance] DIRECTOR OF REAL PROP-
ERTY TAX SERVICES shall transmit his transcript of such record to the
Erie county legislature on or before the second Tuesday of February of
each year.
§ 12-4.0 [Board of supervisors] LEGISLATURE to apportion amounts paya-
ble. The [board of supervisors] LEGISLATURE, on or before the first day
of March in each year shall apportion the amount payable to the county
by each town, fire district or school district on account of taxes, tax
sales and tax sale certificates cancelled or compromised by the board
during the previous accounting period.
§ 12-5.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to render statements. The [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES on or before the tenth day of March in each
year shall file with each such town, fire district and school district
an annual itemized statement of the amounts so apportioned and due the
county from such town or districts.
§ 12-7.0 Town to raise amount and pay [commissioner of finance] DIREC-
TOR OF REAL PROPERTY TAX SERVICES. The amount apportioned to and payable
by the town or such an amount as shall be finally fixed by the court,
shall be included and raised by tax in the next ensuing annual tax levy
on behalf of such town and when collected or received shall be paid to
the town supervisor and by him paid to the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES. The town board shall annually
certify to the Erie county legislature the amount chargeable to the town
at large and the amount chargeable to each special improvement district
A. 10911 40
therein, at the same time and in the same manner as town budgets and
annual estimates are certified to the Erie county legislature for the
purpose of levying the tax therefor. The Erie county legislature shall
levy, assess and spread upon all taxable real property in the town the
amount certified to it to be borne by the town at large, and shall levy,
assess and spread upon all real property located in each special
improvement district liable to assessment, the amount certified to it to
be borne by such district. Such taxes and assessments shall be levied
and collected in the same manner as other town and special district
taxes are levied and collected.
§ 12-8.0 Fire district to raise amount and pay [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. The amount apportioned
to and payable by the fire district or such an amount as shall be final-
ly fixed by the court, shall be included in the next ensuing annual
statement of expenditures to be filed by such fire district with the
town board and the supervisor of the town in which such fire district is
located. The Erie county legislature shall levy, assess and spread the
said amount in the same manner and at the same time as it levies,
assesses and spreads such annual statement of fire district expendi-
tures; and such amount when collected or received, shall be paid to the
town supervisor and by him paid over to the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES.
§ 12-9.0 School district to raise amount and pay [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. The amount apportioned
to and payable by the school district or such amount as shall be finally
fixed by the court shall be included in the next ensuing annual budget
of such school district and raised by tax upon all taxable real property
therein in the manner provided in this act for the levying and raising
of school district taxes, and when collected such amount shall be paid
by the school treasurer to the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES.
§ 12-10.0 When account payable; suit therefor or withholding same from
other funds. Moneys, if any, payable to the county pursuant to this
article, which shall remain unpaid for sixty days after the ensuing
annual settlement date, or any extension of such settlement date between
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES and
the town collectors or receivers of taxes, whether or not a tax or taxes
shall have been levied therefor, may be recovered in a civil action
against the town, fire district or school district in default; or the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES in his
discretion may deduct the amount or any portion of such unpaid amount
from any state or other moneys paid to or received by the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES for repayment to such
town or district in default.
§ 13. Article XIII of chapter 812 of the laws of 1942, constituting
the Erie county tax act, is REPEALED.
§ 14. Section 14-1.0 of chapter 812 of the laws of 1942, constituting
the Erie county tax act, is amended and a new section 14-10.0 is added
to read as follows:
§ 14-1.0 Resale of tax foreclosed lands. Notwithstanding the
provisions of any general, special or local law to the contrary, the
county may sell, convey, lease or exchange any real property acquired by
it pursuant to the provisions of this act, regardless of whether such
acquisition was by means of foreclosure of tax liens as in a mortgage
foreclosure proceeding or by means of the in rem provisions of this act,
or by voluntary conveyance in lieu of foreclosure. Such sale, convey-
A. 10911 41
ance, lease or exchange may be made either with or without advertising
for bids and at either public or private sale, and upon such terms as
the [board of supervisors] LEGISLATURE may see fit to impose. No such
sale, conveyance, lease or exchange shall be made unless and until the
same shall have been directed by a majority vote of the [board of super-
visors] LEGISLATURE. All sales, conveyances, leases and exchanges of
such lands heretofore made by the county are hereby specifically vali-
dated, ratified and confirmed.
§ 14-10.0 SEVERABILITY OF PROVISIONS. THE POWERS GRANTED AND THE
DUTIES IMPOSED BY THIS ACT AND THE APPLICABILITY THEREOF TO ANY PERSONS,
TAX DISTRICTS OR CIRCUMSTANCES SHALL BE CONSTRUED TO BE INDEPENDENT AND
SEVERABLE AND IF ANY ONE OR MORE SECTIONS, CLAUSES, SENTENCES OR PARTS
OF THIS ARTICLE, OR THE APPLICABILITY THEREOF TO ANY PERSONS, TAX
DISTRICTS OR CIRCUMSTANCES SHALL BE ADJUDGED UNCONSTITUTIONAL OR INVAL-
ID, SUCH JUDGMENT SHALL NOT AFFECT, IMPAIR OR INVALIDATE THE REMAINING
PROVISIONS THEREOF OR THE APPLICABILITY THEREOF TO OTHER PERSONS, TAX
DISTRICTS OR CIRCUMSTANCES, BUT SHALL BE CONFINED IN ITS OPERATION TO
THE SPECIFIC PROVISIONS SO HELD UNCONSTITUTIONAL AND INVALID AND TO THE
PERSONS, TAX DISTRICTS AND CIRCUMSTANCES AFFECTED THEREBY.
§ 15. This act shall take effect immediately.
2017-A10911A - Details
2017-A10911A - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
10911--A
I N A S S E M B L Y
May 29, 2018
___________
Introduced by M. of A. RYAN -- read once and referred to the Committee
on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
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:
Section 1. Section 2-1.0 of chapter 812 of the laws of 1942, consti-
tuting the Erie county tax act, subdivision (c) as amended by chapter
878 of the laws of 1953, subdivision (e) as amended by chapter 682 of
the laws of 1969, subdivisions (h) and (i) as amended by chapter 474 of
the laws of 1952 and subdivision (p) as added by chapter 439 of the laws
of 1997, is amended to read as follows:
§ 2-1.0 Definitions. As used in this act
(a) The term "county" means the county of Erie as the same now is or
may hereafter be constituted.
(b) The term "town" means each of the towns of the first and second
class within the county of Erie and shall be interpreted to mean the
cities of Lackawanna and Tonawanda.
(c) The term "school district" means so much of a school district as
lies within the boundaries of the county of Erie except city school
districts and such other school districts as are coterminous with the
limits of any city or town and except so much of a city school district,
as defined or created by the education law, as lies within the bounds of
any city.
(d) The term ["board of supervisors"] "LEGISLATURE" means the [board
of supervisors of the county of] Erie COUNTY LEGISLATURE WHICH SHALL BE
COMPOSED OF ELEVEN MEMBERS WHO SHALL BE ELECTED ONE FROM EACH OF THE
ELEVEN LEGISLATIVE DISTRICTS OF ERIE COUNTY AND WHEN LAWFULLY CONVENED,
SHALL CONSTITUTE THE ERIE COUNTY LEGISLATURE WHICH SHALL BE THE LEGISLA-
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.
LBD16005-06-8
A. 10911--A 2
(e) The term ["commissioner of finance"] "DIRECTOR OF REAL PROPERTY
TAX SERVICES" means the [commissioner of finance of the county of Erie,
and in respect of county taxes levied upon real property within the city
of Buffalo, and of county and school district taxes unpaid on the rolls
returned by the several collectors and receivers of taxes, the term
means the collector of such county and school district taxes] DIRECTOR
OF REAL PROPERTY TAX SERVICES OF ERIE COUNTY, WHO SHALL BE THE HEAD OF
THE DEPARTMENT OF REAL PROPERTY TAX SERVICES AND WHO SHALL PERFORM ALL
DUTIES IN RELATION TO THE ADMINISTRATION AND COLLECTION OF TAXES HERETO-
FORE PERFORMED BY A COUNTY TREASURER OR COMMISSIONER OF FINANCE; WHO
SHALL PERFORM ALL DUTIES IN RELATION TO THE EXTENSION OF TAXES AND THE
ISSUING OF TAX BILLS HERETOFORE PERFORMED BY THE CLERK OF THE ERIE COUN-
TY LEGISLATURE; WHO SHALL KEEP A RECORD OF THE TRANSFER OF TITLE TO REAL
PROPERTY AND IMMEDIATELY NOTIFY THE TOWN ASSESSOR OR THE CITY BOARD OF
ASSESSORS OF ALL SUCH TRANSFERS IN EACH TOWN OR CITY AS THE CASE MAY BE;
WHO SHALL MAKE AVAILABLE A CONSULTATION AND ADVISORY SERVICE TO ASSIST
LOCAL ASSESSORS IN THE PERFORMANCE OF THEIR DUTIES AND IN THE ESTABLISH-
MENT AND MAINTENANCE OF SUITABLE PROCEDURES AND FACILITIES TO IMPROVE
ASSESSMENT RECORDS AND PRACTICES; WHO SHALL SUBMIT TO THE COUNTY EXECU-
TIVE PROPOSED COUNTY TAX EQUALIZATION RATES CONSISTENT WITH STANDARDS
PRESCRIBED BY THE LEGISLATURE; WHO SHALL SUBMIT TO THE COUNTY LEGISLA-
TURE AND THE COUNTY EXECUTIVE REPORTS AND INTERPRETATIONS THEREOF AS
REQUESTED ON A TIMELY BASIS AND WHO SHALL PERFORM ALL DUTIES NOW OR
HEREAFTER REQUIRED BY LAW TO BE PERFORMED BY THE COUNTY DIRECTOR OF REAL
PROPERTY.
(f) The term "assessors" means the board of assessors or the single
assessor in each of the towns AND CITIES within the county of Erie [and
of the city of Lackawanna; and in respect to the assessment of real
property for state and county purposes, the term means the assessors of
the city of Tonawanda and the city of Buffalo].
(g) The term "collector" or "receiver of taxes" means the tax collect-
ing officer of each town in the county of Erie and the treasurer of the
city of Lackawanna and the city of Tonawanda.
(h) The term "county assessment roll" means the assessment roll duly
prepared by the assessors [and the clerk of the board of supervisors]
for the levy, spread and collection of state, county, town and district
taxes, either prior or subsequent to the final correction of such roll.
(i) The term "school district assessment roll" means [such a dupli-
cate] THAT part of the county assessment roll as is prepared by the
assessors [and the clerk of the board of supervisors] AND/OR THE DIREC-
TOR OF REAL PROPERTY TAX SERVICES for the levy, spread and collection of
school district taxes, either prior or subsequent to the final
correction of such roll.
(j) The term "tax roll" means the county assessment roll after the
levy and spread thereon of the state, county, town and district AND
SPECIAL DISTRICT taxes by the [board of supervisors] LEGISLATURE.
(k) The term "school district tax roll" means the school district
assessment roll after the levy and spread thereon of the school district
taxes against the taxable real property located within such school
district.
(l) The term "taxes" as a noun means the taxes levied for all state,
county, town [and], DISTRICT AND special district purposes by the [board
of supervisors] LEGISLATURE.
(m) The term "school taxes" or "school district taxes" means the taxes
levied for school district purposes against so much of the taxable real
A. 10911--A 3
property within a school district as lies within the bounds of the coun-
ty of Erie.
(n) The term "assessed valuation" means the appraised value of real
property and of special franchises as the same appear upon the county
assessment rolls and the school district assessment rolls, either prior
or subsequent to the final correction of such rolls.
(o) The term "budget" with reference to school districts means so much
of the estimated expenditures of a school district as is to be raised by
a tax on real property liable therefor.
(p) The term "village" means each of the villages within the county of
Erie.
(Q) THE TERM "HOMESTEAD PROPERTY" MEANS ANY ONE OR TWO FAMILY RESIDEN-
TIAL REAL PROPERTY THAT IS OWNER-OCCUPIED. FOR THE PURPOSES OF THIS
DEFINITION, "OWNER-OCCUPIED" MEANS OCCUPIED BY AN OWNER OF THE PROPERTY,
PROVIDED THAT THE OWNER IS A NATURAL PERSON, OR THE SPOUSE, SIBLING,
PARENT, CHILD, GRANDPARENT, GRANDCHILD, AND ALL PERSONS WHO ARE RELATED
BY BLOOD, MARRIAGE OR ADOPTION, OF A DECEASED OWNER WHO OCCUPIED THE
DWELLING WITHIN TWELVE MONTHS OF THE TIME OF HIS DEATH.
§ 2. Sections 3-2.1, 3-2.2, 3-3.0, 3-4.0, 3-5.0 and 3-6.0 of chapter
812 of the laws of 1942, constituting the Erie county tax act, section
3-2.1 as added by chapter 474 of the laws of 1952, sections 3-2.2 and
3-6.0 as added by chapter 760 of the laws of 1953, sections 3-3.0 and
3-4.0 as amended by chapter 413 of the laws of 2008 and section 3-5.0 as
amended by chapter 188 of the laws of 2000, are amended to read as
follows:
§ 3-2.1[.] Assistance in preparation of county assessment rolls. In
order to promote uniformity, accuracy and efficiency in the preparation
of annual county assessment rolls, and notwithstanding the provisions of
any other general, special or local law, [the clerk of] the [board of
supervisors] DIRECTOR OF REAL PROPERTY TAX SERVICES is hereby authorized
and empowered to furnish to any ASSESSOR OR town board of assessors
which requests the same, the information, data, AND clerical assistance
[and use of mechanical devices and tabulating machines] employed [by
such clerk] in the preparation of annual county tax rolls. [Such
assistance may include special descriptive symbols, designations and
codes to identify each parcel of real property in any such town, the
furnishing of assessment roll forms upon which such clerk may imprint,
by the use of mechanical means or tabulating machines, such assessment
information as may be available to him, including, but not restricted
to, the data contained upon the last preceding assessment roll of such
town.] The furnishing of such assistance [by such clerk] shall in no
manner affect or modify the powers and duties vested in or imposed upon
ASSESSORS OR boards of assessors by this or any other law relating to
the assessment of real property, the verification of assessment rolls,
the final completion thereof, the hearing of grievances, the publication
and posting of notices and relating to all requirements ensuing the
preparation of assessment rolls. When finally completed and verified by
the ASSESSOR OR board of assessors such assessment rolls shall be deemed
in all respects to be the annual assessment rolls prepared by the ASSES-
SOR OR boards of assessors as in this and in all other laws defined and
provided.
§ 3-2.2 Assistance in preparation of village and city assessment
rolls. Notwithstanding the provisions of any other general, special or
local law, the county of Erie and the villages and cities located within
such county may, pursuant to resolution of their respective governing
bodies, enter into agreements with each other with respect to the prepa-
A. 10911--A 4
ration of annual village or city assessment rolls by the county. Such
agreement shall provide for the payment by such village or city to the
county of the actual expense incurred by the county for the materials
used and labor furnished in the preparation of such assessment rolls[,
and may provide that such assessment rolls shall be prepared by mechan-
ical devices]. No provision of this section or of any agreement made
pursuant thereto shall in any manner affect, modify or enlarge the
duties and powers imposed upon or vested in the ASSESSOR OR board of
assessors of any such village or city by any law relating to the deter-
mination of assessed valuations of real property by such board, the
verification and final completion of such assessment rolls by such
board, the publication and posting of notices and the hearing of griev-
ances, and all other matters and requirements of law ensuing and follow-
ing the preparation of annual assessment rolls. When finally completed
and verified by the village or city board of assessors, and upon due
compliance with the provisions of law pertaining thereto, such assess-
ment rolls shall be deemed in all respects to be the annual village or
city assessment rolls prepared by the village or city board of assessors
as defined and provided in any law applicable and appertaining thereto.
§ 3-3.0 Completion of TENTATIVE assessment roll, and notice thereof.
The [board of] assessors shall complete the TENTATIVE assessment roll
for the ensuing fiscal year on or before the first day of May. The form
of such roll shall be as prescribed by law and shall provide, among
[others] OTHER INFORMATION, a separate [column therein headed "unpaid
school taxes"] LISTING OF UNPAID SCHOOL TAXES. The [board of] assessors
shall make a copy of such assessment roll which shall be left with one
of their number, and shall forthwith cause a notice to be conspicuously
posted in three or more public places within the town, stating that they
have completed the assessment roll and that a copy thereof has been left
with one of their number at a specified place where it may be seen and
examined by any person until the fourth Tuesday of May next following
and that on that day they will meet at a time and place specified in the
notice to review their assessments. During such time the assessor with
whom the roll is left shall submit it to the inspection of every person
applying for that purpose. Publication of such notice once in any news-
paper having a general circulation within the town may be made in place
of such posting.
§ 3-4.0 Notice of publication of assessment roll to non-residents.
Between the first and sixth days of May the board of assessors shall
mail a copy of the notice prescribed by section 3-3.0 to each non-resi-
dent PERSON, corporation [and person] AND/OR ENTITY who has filed a
written demand therefor with the town clerk on or before the fifteenth
day of the preceding April. In addition to the matters included in such
notice pursuant to section 3-3.0, such notice shall also specify each
parcel of land assessed to such non-resident PERSON, corporation or
[person] ENTITY and the assessed valuation thereof. Upon application
made before the third Tuesday of May by any such owner of real estate,
the assessors shall fix a time subsequent to the third Tuesday in May,
but not later than the fourth Tuesday of May, for a hearing to review
their assessment.
§ 3-5.0 [Final completion] COMPLETION OF FINAL ASSESSMENT ROLL. The
assessment roll shall be finally completed, verified and filed with the
town clerk in accordance with the provisions of the state real property
tax law, on or before the first day of July in each year.
§ 3-6.0 County assessment official for fire district purposes. The
valuations, real property descriptions and other pertinent data
A. 10911--A 5
contained in the annual county assessment roll shall be used for the
purpose of annually levying and collecting taxes for fire district, fire
protection or similar purposes. It shall be the duty of each town board
of assessors to annually certify to the [clerk of the board of supervi-
sors] DIRECTOR OF REAL PROPERTY TAX SERVICES the amount to be raised for
each fire district, fire protection or similar district, together with
an accurate reference to the real property against which a tax for such
purpose is to be levied, spread and collected. No formal or purported
copy of an assessment roll prepared by any agency other than [the] A
town board of assessors shall be recognized or used by the [clerk of the
board of supervisors] DIRECTOR OF REAL PROPERTY TAX SERVICES for the
purposes referred to in this section. The expense, if any, incurred by
any town in carrying out the provisions of this section shall be a prop-
er charge against the district on whose behalf such taxes are levied and
shall be paid by such district to such town immediately after such taxes
shall have been collected.
§ 3. Sections 4-1.0, 4-3.0, 4-3.1, 4-4.0, 4-6.0 and 4-7.0 of chapter
812 of the laws of 1942, constituting the Erie county tax act, sections
4-1.0, 4-3.0, 4-3.1 and 4-6.0 as amended by chapter 682 of the laws of
1969 and section 4-4.0 as amended by chapter 562 of the laws of 1943,
are amended to read as follows:
§ 4-1.0 County assessment official for school district purposes. The
assessment annually made and completed as the county assessment roll,
shall be the assessment for school district purposes. It shall be the
duty of the board of assessors of each town, prior to the first day of
August, to prepare a separate assessment roll of property situated with-
in the school district or districts in such town, which separate assess-
ment roll shall be copied from the assessment roll just completed [and
shall be made on forms furnished by the Erie county legislature]. Such
roll may be prepared pursuant to the provisions of section 3-2.1 of this
act, shall be verified by the board of assessors as in section 3-5.0
provided and shall be used for school district purposes. Such school
district assessment roll shall contain all of the assessment information
contained in the county assessment roll and shall also [have a ruled
column headed "school district taxes"] SEPARATELY SET FORTH THE SCHOOL
DISTRICT TAXES, and the amount of the annual school tax shall be spread
upon such roll [in such column] as in this act provided.
§ 4-3.0 Certification of school budgets and tax rates; school taxes to
be spread by [clerk of Erie county legislature] DIRECTOR OF REAL PROPER-
TY TAX SERVICES. After the lawful authorities in each school district
shall have adopted their school budget and fixed the amount of taxes to
be raised therein for such school district in the manner provided by
law, the board of education, board of trustees, or the sole trustee of
such school district, shall determine and fix the rate on each one thou-
sand dollars of assessed valuation of taxable real property therein,
necessary to raise the total amount of the budget of such school
district based upon the assessed valuations certified by the assessors.
They shall direct that the amount of such budget be raised by tax in
such school district and shall, prior to the tenth day of August of each
year, certify to and file with the [clerk of the Erie county legisla-
ture] DIRECTOR OF REAL PROPERTY TAX SERVICES such budget and such tax
rate, together with certified copies of all resolutions in connection
therewith. Thereupon [such clerk] THE DIRECTOR OF REAL PROPERTY TAX
SERVICES shall forthwith spread against each parcel of taxable real
property upon such school assessment roll, at the tax rate certified to
him, the amount of the school tax for the school year. The provisions of
A. 10911--A 6
this section relating to the spreading of the annual school district
taxes by the [clerk of the Erie county legislature] DIRECTOR OF REAL
PROPERTY TAX SERVICES shall not apply to the school districts situated
in the town of Tonawanda, but the duty of spreading such school district
taxes shall devolve upon the assessor of such town. The assessor of the
town of Tonawanda shall on or before the tenth day of August of each
year deliver such roll to the [clerk of the Erie county legislature]
DIRECTOR OF REAL PROPERTY TAX SERVICES.
§ 4-3.1 Cost of creating school district roll to be charged to respec-
tive school districts. [The actual cost to the county of procuring and
furnishing the forms for school district assessment rolls to the respec-
tive boards of assessors as provided by section 4-1.0 of this act, and
the] THE actual cost TO THE COUNTY per item of spreading the school
district taxes upon the various school district tax rolls shall be
apportioned and charged to the respective school districts benefitted by
such labor and material. The [clerk of the Erie county legislature]
DIRECTOR OF REAL PROPERTY TAX SERVICES shall on or before the first
Tuesday of October in each year certify to the Erie county legislature
the total actual cost for material furnished and labor performed in the
making and spreading of such school district tax rolls together with his
apportionment thereof to each school district benefitted thereby; and
the Erie county legislature shall thereupon and on or before the first
Tuesday of December in each year determine the proper apportionment to
be charged to each school district benefited thereby. The [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall thereafter and
on or before the tenth day of March in each year file with each such
school district a statement of the amount so apportioned to such school
district and the amount so apportioned to and payable by the school
district shall be included in the next ensuing annual budget of such
school district and raised by tax upon all taxable real property therein
in the manner provided in this act for the levying and raising of school
district taxes, and when collected such amount shall be paid by the
school treasurer to the [commissioner of finance] ERIE COUNTY COMP-
TROLLER. In the event of a default in such payment by such school
district, the county shall be entitled to proceed to satisfy such claim
as in section 12-10.0 of this act provided.
§ 4-4.0 Levy of school district taxes. The [clerk of the board of
supervisors] DIRECTOR OF REAL PROPERTY TAX SERVICES shall complete the
extension of taxes for school district purposes upon such school
district assessment roll and shall deliver such roll, together with the
certified copy of the school budget, tax rate and resolutions, to the
[board of supervisors] LEGISLATURE on or before the first day of Septem-
ber in each year. The [board of supervisors] LEGISLATURE shall, on OR
BEFORE the first Tuesday of September in each year, levy the taxes so
extended for such school district purposes and thereupon such school
district assessment roll shall become and be the school district tax
roll. The clerk of the [board of supervisors] LEGISLATURE shall cause
such school district budget, tax rate and resolutions to be printed in
the journal of the proceedings of the [board of supervisors]
LEGISLATURE.
§ 4-6.0 Delivery of school district tax roll and warrant. After the
Erie county legislature shall have duly levied the school district
taxes, a warrant, under the seal of the county and signed by the chair-
man and clerk of such legislature, shall be annexed to the school
district tax roll, commanding the school district tax collector, the
collector of taxes, the treasurer of the city of Lackawanna, or the
A. 10911--A 7
receiver of taxes, as the case may be, and after him the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as herein provided,
to collect from the several persons and on the properties named and
described in such tax roll, the several sums mentioned therein opposite
their respective names or properties as the school tax, together with
the fees, penalties and interest charges as herein set forth.
§ 4-7.0 Date of delivery of school district tax rolls. Such school
district tax rolls shall be delivered to the [supervisor of each town
and to the supervisor of the city of Lackawanna, and shall be by him
delivered to the] school district tax collector, the collector or
receiver of taxes on, or as soon after, the date of the levy of the
taxes thereon as is practicable, but in no event later than the tenth
day of September ensuing the date of levy.
§ 4. Sections 5-0.2, 5-0.4, 5-5.1, 5-9.0, 5-10.0, 5-11.0, 5-12.0 and
5-13.0 of chapter 812 of the laws of 1942, constituting the Erie county
tax act, sections 5-10.0 and 5-13.0 as amended by chapter 439 of the
laws of 1997, section 5-5.1 as amended by chapter 474 of the laws of
1952 and sections 5-9.0 and 5-12.0 as amended by chapter 682 of the laws
of 1969, are amended to read as follows:
§ 5-0.2 Method of election; certification. The election under section
5-0.0 shall be made at any annual meeting of the school district and
when such election is made it shall be certified by the clerk of the
school district to the town clerk and to the clerk of the [board of
supervisors] LEGISLATURE on or before the first day of September follow-
ing such school district meeting, and it shall be spread upon the record
or minutes of the proceedings of the town board and the [board of super-
visors] LEGISLATURE.
§ 5-0.4 Revocation of election. Such school district may, at the
second annual district meeting following the annual district meeting at
which such election is made, elect to revoke and rescind its election
that its school district taxes be collected by the town collector or
receiver of taxes, and such revocation or rescission shall be certified
by the clerk of such school district to the town clerk and to the clerk
of the [board of supervisors] LEGISLATURE on or before the first day of
September following such school district meeting; and the same shall be
spread upon the record or minutes of the proceedings of the town board
and the [board of supervisors] LEGISLATURE. But no such revocation or
rescission shall in any manner invalidate, rescind or revoke any act
done, liability imposed or right accrued whether the same be contingent,
inchoate or consummate, or any suit, proceeding or prosecution had or
commenced or any penalty incurred prior to the effective date of such
revocation or rescission.
§ 5-5.1 Tax bills to be prepared by [clerk of board of supervisors]
THE DIRECTOR OF REAL PROPERTY TAX SERVICES. Upon the [written] request
of any school district addressed to the [board of supervisors] DIRECTOR
OF REAL PROPERTY TAX SERVICES, [such board may direct its clerk to] THE
DIRECTOR, OR HIS DESIGNEE, MAY prepare for such school district annual
school district tax bills [by the use of accounting or tabulating
machines]. Such tax bill shall be in such form as will comply with the
provisions of this article. The actual cost to the county of procuring
and preparing such tax bills shall be a charge upon the school district
at whose request the same shall have been prepared and the county shall
be reimbursed and shall be paid such cost as in section 4-3.1 of this
act provided.
§ 5-9.0 Transcript of uncollected school district taxes. On the first
day of December next succeeding the delivery of the school district tax
A. 10911--A 8
rolls to the several school tax collectors, town collectors and receiv-
ers of taxes, or within five days thereafter, each school district tax
collector, town collector or receiver of taxes shall make a return of
the uncollected school district taxes to the board of education, board
of trustees or sole trustee of the school district; and such board of
education, board of trustees or sole trustee of such school district
shall make its certification and transmit the account, collector's affi-
davit and the certificate to the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES not later than the eighth day of December.
§ 5-10.0 Certification of unpaid school taxes to Erie county legisla-
ture. The [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES, after balancing and verifying such account of uncollected
school taxes, shall cause a transcript of the same to be filed with the
Erie county legislature of the county, and the [clerk of the Erie county
legislature] DIRECTOR OF REAL PROPERTY TAX SERVICES shall thereupon and
prior to the delivery of county tax rolls prescribed by section 6-2.0,
spread such uncollected school district taxes, with an addition of ten
and one-half per centum, against the respective properties appearing on
the county assessment roll and liable therefore.
§ 5-11.0 Payment by county to school districts. The [board of supervi-
sors] LEGISLATURE, on or before the twentieth day of February of each
year shall cause to be paid to the respective school districts the
amount of such uncollected school district taxes, without interest, fees
or penalties.
§ 5-12.0 Uncollected school district taxes belong to the county. Upon
the receipt by the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES of the account of uncollected school district taxes, such
uncollected taxes thereon shall be and become the property of the county
of Erie and the county shall be entitled to collect and receive the same
with all lawful fees, penalties and interest charges as in this act
provided, to the same effect as though the said uncollected school
district taxes were county taxes returned to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES.
§ 5-13.0 Collection by [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES. Such unpaid school district taxes may be paid to
and shall be received by the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES with the [ten and one-half] NINE per centum there-
on during the month of December and upon the payment of same such
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall
issue therefor his receipt, which receipt shall contain the same infor-
mation as is contained on the receipt issued pursuant to section 5-5.0,
except that the date of the receipt of such school district tax roll and
warrant by the collector or receiver of taxes need not be shown.
§ 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,
6-7.0, 6-8.0, 6-8.2, 6-9.0, 6-11.0, 6-13.0, 6-14.0, 6-16.0, 6-17.0,
6-18.0, 6-19.0, 6-20.0, 6-21.0, 6-23.0, 6-24.0 and 6-25.0 of chapter 812
of the laws of 1942, constituting the Erie county tax act, section 6-1.0
as amended by chapter 627 of the laws of 1956, sections 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, 6-19.0, 6-20.0,
6-21.0 and 6-23.0 as amended by chapter 682 of the laws of 1969,
sections 6-4.1 and 6-17.0 as amended by chapter 390 of the laws of 1999,
sections 6-7.0 and 6-8.0 as amended by chapter 8 of the laws of 2006,
section 6-8.2 as added and section 6-16.0 as amended by chapter 439 of
the laws of 1997, section 6-14.0 as amended by chapter 228 of the laws
of 1986, section 6-24.0 as added by chapter 733 of the laws of 1959 and
A. 10911--A 9
section 6-25.0 as added by chapter 289 of the laws of 1993, are amended
to read as follows:
§ 6-1.0 General tax levy; town and county budgets. [The board of
supervisors may prescribe and furnish the forms on which the proposed
taxes to raise county, town and special district budgets shall be
entered, and may authorize and direct the employment of tabulating or
other accounting machinery in ascertaining, spreading, entering and
extending such taxes.] The budgets of the several towns, fire districts
and local improvement districts shall be certified to the [board of
supervisors] ERIE COUNTY LEGISLATURE at least one week prior to the last
Tuesday of November, in accordance with law and the provisions of this
act, and upon the adoption of the county budget for the ensuing fiscal
year, [such board] THE LEGISLATURE shall[, on the last Tuesday of Novem-
ber, each year,] levy and cause to be spread the taxes to be raised for
such town, fire district and local improvement district budgets and
shall, at the same time, levy and cause to be spread the state and coun-
ty taxes pursuant to law for the ensuing fiscal year.
§ 6-2.0 Fiscal year; tax lien date; delivery of rolls. The fiscal year
of the county shall begin on the first day of January and end on the
thirty-first day of December in each year. After the Erie county legis-
lature shall have duly completed the tax rolls of the several cities and
towns of said county, the taxes and assessments thereon shall be and
become liens as of the first day of January next ensuing the levy there-
of and shall remain such liens until paid; and the said [board] LEGISLA-
TURE shall cause the rolls of the city of Buffalo to be delivered to the
[commissioner of finance] DIRECTOR OR REAL PROPERTY TAX SERVICES and
shall cause the rolls of the cities of Tonawanda, and Lackawanna and the
several towns to be delivered to their respective collectors and receiv-
ers of taxes on or as soon after the first day of January as practica-
ble, but in no event later than the first day of February in each year.
§ 6-2.1 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to indicate tax delinquency on tax rolls. It shall be the duty
of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES,
prior to the delivery of the tax rolls as directed in section 6-2.0, to
indicate which parcels of real property on such rolls are tax delin-
quent, by marking upon such rolls opposite the parcel of real property
affected, a statement indicating that there are unpaid taxes upon such
real property. The provisions of this section are for the benefit and
advice of delinquent taxpayers, and failure of the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to indicate such delin-
quency on such rolls shall in no manner affect the validity or enforcea-
bility of any tax, tax sale or tax sale certificate founded upon or in
any manner connected with such tax roll.
§ 6-3.0 Warrant to [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES. To each roll so delivered to the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES a warrant under the seal of the
county and signed by the then chairman and clerk of the Erie county
legislature shall be annexed, commanding him to collect from the several
persons and on the properties named and described in the tax rolls the
several sums mentioned in [the last column of] said rolls opposite their
respective names or properties, together with the fees, penalties and
interest charges as herein set forth.
§ 6-4.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to advertise collection of taxes. The [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, upon receiving such
rolls and warrants, shall cause to be published for not exceeding twenty
A. 10911--A 10
insertions, in two or more [daily] newspapers published in the [city of
Buffalo, each having a daily average] COUNTY OF ERIE, ONE OF WHICH SHALL
BE A NEWSPAPER WITH A circulation of not less than fifty thousand, a
notice that the tax rolls and warrants have been received by him and
that all persons [and], corporations AND/OR ENTITIES named therein are
required to pay their taxes at his office on or before the fifteenth day
of February next ensuing. Such notice shall incorporate the schedule of
penalties herein provided.
§ 6-4.1 Collection in the city of Buffalo. (a) The taxes in the city
of Buffalo shall be due and payable on or before the fifteenth day of
February next ensuing the levying of such tax, and when so paid, shall
be received with no additions or penalties. If paid on February
sixteenth and before March first, one and one-half per centum shall be
added; if paid on March first and before March sixteenth, three per
centum shall be added; if paid on March sixteenth and before April
first, four and one-half per centum shall be added; if paid on April
first and before April sixteenth, six per centum shall be added; if paid
on April sixteenth and before May first, seven and one-half per centum
shall be added. On the first day of May [and on the first day of each
month thereafter] an additional one and one-half per centum shall be
added [and collected by the commissioner of finance]; ON THE FIRST DAY
OF JUNE AN ADDITIONAL TWO PER CENTUM SHALL BE ADDED; ON THE FIRST DAY OF
JULY TWO AND ONE-HALF PER CENTUM SHALL BE ADDED; ON THE FIRST DAY OF
AUGUST THREE PER CENTUM SHALL BE ADDED; ON THE FIRST DAY OF SEPTEMBER
THREE AND ONE-HALF PER CENTUM SHALL BE ADDED; ON THE FIRST DAY OF OCTO-
BER FOUR PER CENTUM SHALL BE ADDED; AND ON THE FIRST DAY OF NOVEMBER
FOUR AND ONE-HALF PER CENTUM SHALL BE ADDED AND SUCH AMOUNTS SHALL BE
COLLECTED BY THE DIRECTOR OF REAL PROPERTY TAX SERVICES until the date
of the sale of such unpaid taxes as in this act provided. Whenever the
last day to pay such taxes without a penalty or with a stated penalty,
as hereinbefore or hereinafter provided, falls on a Sunday or legal
holiday, such taxes may be paid on the next business day succeeding such
Sunday or legal holiday without incurring any additional penalty.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the county of Erie is
authorized to accept partial payments to be applied toward current
fiscal year taxes.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid current fiscal year taxes on the one hand and
the fees, penalties and interest charges accrued thereon on the other,
as of the date of the partial payment, in the proportions, respectively,
which the unpaid taxes and the accrued fees, penalties and interest
charges bear to the aggregate amount of the unpaid current fiscal year
taxes and the fees, penalties and interest charges accrued thereon.
(d) Except in the reduction of the unpaid amount of current fiscal
year taxes or liens, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the authority of the county to sell tax
certificates, to issue or take a tax deed to any real property affected
by a tax certificate or to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 6-5.0 Warrants to town collectors. To each roll so delivered to the
several town collectors and receivers of taxes, a warrant under the seal
A. 10911--A 11
of the county and signed by the then chairman and the clerk of the Erie
county legislature shall be annexed, commanding such collector or
receiver of taxes, and after him the [commissioner of finance] DIRECTOR
OF REAL PROPERTY TAX SERVICES as herein prescribed, to collect from the
several persons and on the properties named and described in the tax
rolls, the several sums mentioned in [the last column of] such rolls
opposite the respective names or properties, together with the fees,
penalties and interest charges as herein set forth.
§ 6-6.0 Collectors and receivers of taxes to advertise receipt of tax
rolls and warrants. Each collector or receiver of taxes, upon receiving
such roll and warrant, shall forthwith cause to be published, for not
exceeding five insertions in a newspaper having a general circulation in
such town, a notice that the tax roll and warrant has been received by
him, specifying the date of such receipt, and that all persons [and],
corporations AND/OR ENTITIES named therein are required to pay their
taxes at his office on or before the fifteenth day of February next
ensuing, in the case of towns of the first class, and [on or before the
fifteenth day of March next ensuing in the case of a town of the] second
class, and that he will attend at the places and times specified in such
notice to receive such taxes as herein provided. Such notice shall
incorporate the scale of penalties herein provided. In the event that
there is no newspaper having a general circulation in such town, such
notice shall be given by posting copies thereon in five conspicuous
places within such town, calculated to give general notice to the
taxpayers thereof.
§ 6-7.0 Collection in towns of the first class; penalties. (a) Taxes
in towns of the first class as defined by law, shall be due and payable
on or before the fifteenth day of February next ensuing the levying of
such tax, and when so paid, shall be received with no additions or
penalties. If paid on February sixteenth and before March first, one and
one-half per centum shall be added; if paid on March first and before
March sixteenth, three per centum shall be added; if paid on March
sixteenth and before April first, four and one-half per centum shall be
added; if paid on April first and before April sixteenth, six per centum
shall be added; if paid on April sixteenth and before May first, seven
and one-half per centum shall be added. Taxes paid on and after May
first, whether paid to the receiver of taxes pursuant to his warrant, or
any extension thereof, or to the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES after the return of the rolls to him by such
receiver of taxes, shall be paid with an addition of nine per centum on
May first, [ten] NINE and one-half per centum on June first, [twelve]
TEN per centum on July first, [thirteen] TEN and one-half per centum on
August first, [fifteen] ELEVEN per centum on September first, [sixteen]
ELEVEN and one-half per centum on October first and [eighteen] TWELVE
per centum on November first. Whenever the last day to pay such taxes
without a penalty or with a stated penalty, as hereinbefore or herein-
after provided, falls on a Sunday or legal holiday, such taxes may be
paid on the next business day succeeding such Sunday or legal holiday
without incurring any additional penalty.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, the collector or receiver
of taxes is authorized to accept partial payments to be applied toward
current fiscal year taxes.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid current fiscal year taxes on the one hand and
the fees, penalties and interest charges accrued thereon on the other,
A. 10911--A 12
as of the date of the partial payment, in the proportions, respectively,
which the unpaid taxes and the accrued fees, penalties and interest
charges bear to the aggregate amount of the unpaid current fiscal year
taxes and the fees, penalties and interest charges accrued thereon.
(d) Except in the reduction of the unpaid amount of current fiscal
year taxes or liens, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the authority of the county to sell tax
certificates, to issue or take a tax deed to any real property affected
by a tax certificate or to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 6-8.0 Collection in towns of the second class; penalties. (a) Taxes
in towns of the second class as defined by law, shall be due and payable
within ten days after the receipt of the roll and warrant by the collec-
tor, and if paid on or before the fifteenth day of March next ensuing
the levying of such tax, it shall be received together with a fee of one
and one-half per centum, unless waived as herein provided. If paid on or
after March sixteenth and before May first, seven and one-half per
centum shall be added. Taxes paid on or after May first, whether paid to
the collector pursuant to his warrant, or any extension thereof, or to
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
after the return of the rolls to him by such collector, shall be paid
with an addition of nine per centum on May first, [ten] NINE and one-
half per centum on June first, [twelve] TEN per centum on July first,
[thirteen] TEN and one-half per centum on August first, [fifteen] ELEVEN
per centum on September first, [sixteen] ELEVEN and one-half per centum
on October first and [eighteen] TWELVE per centum on November first.
Whenever the last day to pay such taxes without a penalty or with a
stated penalty, as hereinbefore or hereinafter provided, falls on a
Sunday or legal holiday, such taxes may be paid on the next business day
succeeding such Sunday or legal holiday without incurring any additional
penalty.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, the collector or receiver
of taxes is authorized to accept partial payments to be applied toward
current fiscal year taxes.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid current fiscal year taxes on the one hand and
the fees, penalties and interest charges accrued thereon on the other,
as of the date of the partial payment, in the proportions, respectively,
which the unpaid taxes and the accrued fees, penalties and interest
charges bear to the aggregate amount of the unpaid current fiscal year
taxes and the fees, penalties and interest charges accrued thereon.
(d) Except in the reduction of the unpaid amount of current fiscal
year taxes or liens, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the authority of the county to sell tax
certificates, to issue or take a tax deed to any real property affected
by a tax certificate or to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 6-8.2 Collection of delinquent village taxes by the county [commis-
sioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. Upon the
A. 10911--A 13
request by resolution of the board of trustees of any village in Erie
county, the Erie county legislature shall provide for the collection of
delinquent village taxes that are levied by such village subsequent to
the adoption of such resolution.
If action to enforce collection is to be initiated pursuant to this
section, the account and certificate described in subdivision three of
section fourteen hundred thirty-six of the real property tax law shall
be transmitted to the [county treasurer] DIRECTOR OF REAL PROPERTY
SERVICES by the board of trustees within fifteen days after the tax roll
and warrant has been returned by the village treasurer to the board of
trustees. Upon delivery to the [county treasurer] DIRECTOR OF REAL PROP-
ERTY SERVICES of the account and certificate of unpaid village taxes, a
penalty of seven and one-half per centum shall be added to each amount
currently due and owing. The amount of penalty and interest accumulated
on any delinquent account at the time such account is transmitted to the
[county treasurer] DIRECTOR OF REAL PROPERTY SERVICES shall be included
in and be deemed part of the amount of the unpaid tax for purposes of
payments to the village from the county [treasurer] and for purposes of
computing the additional percentage levied by the county legislative
body.
From the time of the return of the certified account of unpaid village
taxes described in this section, until a time two weeks prior to the
last day that is provided by law for the levy of town and county taxes,
the Erie county [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES shall receive the amount of taxes entered on said certified
account of unpaid village taxes, with interest added thereto as provided
by section 6-8.1 of this act, from any person whose real property is
included in such account. The Erie county [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES shall pay over to the village
treasurer not later than the fifteenth day of each month all monies
realized during the previous calendar month from the collection of such
unpaid taxes, including interest except that he shall retain the seven
and one-half per centum penalty imposed pursuant to this act, and such
amount shall be paid over to the county of Erie.
The [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
shall, within one year following the receipt of the account and certif-
ication of delinquent village taxes, pay to the village treasurer, the
amount of returned village taxes remaining unpaid, including interest
accumulated to the time of such payment pursuant to section 6-8.1 of
this act, to the village treasurer by the county [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, except that said
[commissioner] DIRECTOR shall retain the seven and one-half per centum
penalty imposed pursuant to this act.
Within two weeks prior to the levy of the town and county taxes, the
account and certification of delinquent taxes remaining unpaid shall be
transmitted by the [county treasurer] DIRECTOR OF REAL PROPERTY TAX
SERVICES to the county legislature, which shall cause the amount of such
unpaid taxes, together with ten and one-half per centum of the amount of
principal and interest, to be relevied upon the real property upon which
the same were originally imposed by the village. The amount relevied
pursuant to this section shall include village taxes payable in install-
ments which shall have remained unpaid after the date upon which the
last installment was due. After relevy on the town and county tax roll,
all such relevied amounts shall become part of the total tax to be
collected. Such relevied amounts shall be considered due and owing to
the county [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
A. 10911--A 14
SERVICES to reimburse the county for the amounts advanced pursuant to
this section.
The same proceedings in all respects shall be had for the collection
of the amount so directed to be raised by the Erie county legislature as
are provided by law in relation to the collection of county taxes.
§ 6-9.0 Payment of tax moneys to supervisor and [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. From the tax moneys so
collected, the several collectors and receivers of taxes shall pay,
first, to the supervisor of the town such sum as shall have been levied
for all town, highway, bridge, fire district, special district, and
other miscellaneous town purposes; second, to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the county the resi-
due of the tax moneys so collected. Collectors and receivers of taxes
shall deposit moneys received by them and shall disburse the same at the
time and in the manner provided by law.
§ 6-11.0 Bonds of collectors and receivers of taxes. Each collector
before receiving his roll and warrant shall execute to the supervisor of
such town a bond, with no less than two sufficient sureties, in the
penal sum of double the amount to be collected pursuant to such warrant;
or in case of a bond issued by a surety company duly licensed to issue
bonds in and by the state of New York, in a sum to be determined annual-
ly by a majority vote of such town board or common council. Such bond
shall be subject to the approval of the supervisor of such town and
shall by him be filed and recorded in the county clerk's office. Upon
certification by the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES that such collector has duly and fully accounted to such
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES upon
return of the roll, such supervisor shall forthwith file a satisfaction
of such bond in such county clerk's office, and such bond shall thereup-
on by said county clerk be marked satisfied. Where receivers of taxes
have filed official undertaking pursuant to law, indemnifying their
respective towns, no additional bond as herein provided need be
furnished to the supervisor of such town.
§ 6-13.0 Return by collectors and receivers of taxes. On the first day
of March next succeeding the delivery of the tax rolls to the several
collectors and receivers of taxes, or within five days thereafter, each
collector and receiver of taxes shall make a return to the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the amount of
taxes by him collected, and pay over all moneys due said [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES and on the first day
of April following, or within five days thereafter, shall make a like
return and payment; and on the first day of May next succeeding, or
within five days thereafter, shall return the tax roll and make a full,
complete and final accounting under oath of all taxes by him so
collected together with a full and correct statement of all unpaid taxes
contained in said roll.
§ 6-14.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES shall extend time for collection. The [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES, upon the written application of
the supervisor of any town, or the common council of the cities of Tona-
wanda or Lackawanna, shall extend the time for collection of taxes
remaining unpaid in any such town or city to June thirtieth in any year;
provided, however, that the collector, receiver of taxes or treasurer of
any such town or city shall fully account to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as herein provided, and
A. 10911--A 15
shall further account on or before the fifth day of each month during
the term of such extension.
§ 6-16.0 Disposition of fees, penalties and interest. All moneys
representing fees, penalties and interest collected as a part of any tax
pursuant to the provisions of this act, except a school district tax,
shall be accounted for and disposed of as follows:
(a) In all cases where the taxes are being collected by a collector or
receiver of taxes or a village clerk or treasurer under his warrant, the
first seven and one-half per centum penalty chargeable and collected for
delayed payment of such tax shall be considered as a fee for collection,
and such fee of seven and one-half per centum shall be retained by such
collector or receiver of taxes and shall be by him disposed of according
to law. In all cases where, pursuant to this act, more than seven and
one-half per centum penalty is chargeable and collected by such collec-
tors and receivers of taxes, such penalty charged and collected in
excess of such seven and one-half per centum shall be considered as
interest on such taxes and when so collected shall be accounted for and
paid over to the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES.
(b) After return of the tax rolls to the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES such [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES shall collect the unpaid taxes
therein contained, together with the seven and one-half per centum fees
for collection and the interest and penalties prescribed in this act.
Such fees, penalties and interest collected and received by the [commis-
sioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES on any taxes
due the county shall be received by him on behalf of the county and he
shall account therefor in accordance with law.
§ 6-17.0 Proceedings by [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES on returns.
(a) It shall be the duty of the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES to collect and receive all taxes remaining
unpaid, including the taxes returned to him pursuant to the provisions
of article five of this act, together with the penalties on all unpaid
taxes as in this act prescribed.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, following the return of
the tax rolls the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES of the county of Erie is authorized to accept partial
payments to be applied toward current fiscal year taxes.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid current fiscal year taxes on the one hand and
the fees, penalties and interest charges accrued thereon on the other,
as of the date of the partial payment, in the proportions, respectively,
which the unpaid taxes and the accrued fees, penalties and interest
charges bear to the aggregate amount of the unpaid current fiscal year
taxes and the fees, penalties and interest charges accrued thereon.
(d) Except in the reduction of the unpaid amount of current fiscal
year taxes or liens, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the authority of the county to sell tax
certificates, to issue or take a tax deed to any real property affected
by a tax certificate or to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
A. 10911--A 16
§ 6-18.0 Warrant to sheriff to collect by levy and sale. Upon the
refusal, failure or neglect of any person or corporation named in the
county or school district tax rolls to pay the amount of his or its
respective taxes on or before the first day of September next ensuing
the levy of such tax, the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES may issue a warrant under his hand and seal
directed to the sheriff of the county commanding him to collect the
amount of such taxes remaining unpaid, together with the interest, fees
and penalties on the same, at the rates hereinbefore provided, by levy,
distress and sale of the goods and chattels of the persons or corpo-
rations so in default as described in said tax rolls, or from and out of
any goods and chattels owned by him or it, wheresoever the same shall or
may be found within the county of Erie; and no claim of title made by
any other person to such goods and chattels shall be available to
prevent the sale thereof. Warrants issued to the sheriff as herein
provided shall be returned within thirty days from the date thereof and
no later than the time fixed by this act for the sale of real property
for uncollected taxes.
§ 6-19.0 Sale by sheriff and disposition of proceeds. All moneys
collected by the sheriff under his warrant as provided in this section
shall be paid over to the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES upon the return of such warrant. Said sheriff
shall give public notice of the time and place of sale and of the prop-
erty to be sold at least six days prior to the sale, by advertisement to
be posted in at least three public places in the city, town or village
where such sale shall be made, and all such sales shall be by public
auction. If the property distrained shall sell for more than the amount
of the taxes, fees and penalties thereon and the fees and costs of such
sale, the surplus shall be returned to the person or corporation to pay
whose taxes said property was distrained and sold. If any other person
shall claim such surplus, and such claim be admitted in writing by the
person or corporation for the payment of whose taxes the same was
distrained and sold, the surplus shall be paid to such claimant; but if
such claim be contested by any person, the surplus shall be paid to the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES pending
determination by due course of law of the rights of the claimants there-
to.
§ 6-20.0 Payment of state tax. It shall not be the duty of the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to
transmit to the state department of taxation and finance any account of
unpaid taxes assessed upon corporations or upon lands in the county, or
any collector's or receiver's affidavit in relation thereto; nor shall
the department of taxation and finance credit the said [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES with any unpaid taxes on
lands or upon corporations, but the whole amount of any state tax
imposed upon property in the county shall be paid by the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to the department of
taxation and finance on or before the fifteenth day of May next after
the same shall have been assessed upon the real property of said county,
retaining for the county the compensation for receiving and disbursing
now allowed by law, together with all interest accrued on said moneys
prior to its payment to the department of taxation and finance. If there
is not sufficient funds then in the county treasury, available to pay
such state tax, the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES shall certify such fact to the Erie county legislature who
shall provide for the payment of same.
A. 10911--A 17
§ 6-21.0 Omitted taxes; erroneous descriptions. The several town
collectors and receivers of taxes upon returning their rolls to the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as
herein provided, shall deliver to him a statement of all lands omitted
from the assessment rolls or imperfectly described and of all taxes
erroneously assessed, together with such information in relation thereto
as they upon diligent inquiry shall have been able to obtain. The
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall
examine such statements of tax arrearages and shall reject all taxes on
lands that shall be so imperfectly described, and all taxes so erro-
neously assessed, in form or substance, that the collection thereof
cannot be enforced, and shall on or before the first Tuesday of November
in each year deliver a transcript thereof to the Erie county legislature
and to the boards of assessors of the respective towns or cities
affected. The board of assessors of the town or city affected by such
rejection shall cause a correct description of such lands to be entered
in the next ensuing assessment roll and the Erie county legislature
shall relevy against the said lands under the perfected description the
said tax theretofore rejected, together with the tax for the ensuing
year, marking the relevied tax as a reassessment; and the said tax so
relevied shall be considered and enforced as a tax of the year in which
such relevy shall be made. In the event that the title to any lands
shall have been transferred to a bona fide purchaser for value prior to
such relevy, the rejected tax on such lands shall not be relevied, but
the amount thereof shall be cancelled and charged back as in this act
provided.
§ 6-23.0 Collection of taxes on part of property. The grantee of a
part of any lot, piece or parcel of land charged with taxes may pay the
taxes upon such part provided that he furnish a particular specification
and description of such part and if the part on which the tax shall be
so paid shall be an undivided share, the person paying the same shall
state the name of the owner of such share. Collection of taxes upon such
part shall be made pursuant to the following:
(a) Where the tax is to be paid to the collector or receiver of taxes,
the person paying such tax on such part shall procure from the assessors
of the town in which such real property is situated a certificate, which
certificate shall show the name and address of the owner of such part,
the name and address of the owner of the remaining part, a brief
description of each part sufficient to identify the same and a division
of the assessment for all general and local purposes against the entire
lot, piece or parcel of land to be divided in such a manner as to create
two or more separate assessments against the parts so divided. Upon
presentation of such certificate to the collector or receiver of taxes,
such collector or receiver of taxes shall thereupon receive and accept
the taxes upon such part or parts in conformity with such certificate.
Such collector or receiver of taxes shall thereupon enter upon the tax
rolls the names and addresses of the owners of the respective parts, the
respective assessments and the respective taxes, together with his nota-
tion of the payment that he has received; and such collector or receiver
of taxes shall be credited upon his return to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES with the amounts so
paid.
(b) Where such tax upon a part of any lot, piece or parcel of land
situated within the county outside of the city of Buffalo is payable to
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, he
shall receive the same pursuant to the provisions of subdivision (a) of
A. 10911--A 18
this section; if such lot, piece or parcel of land is situated within
the city of Buffalo, he shall receive such tax in accordance with any
division thereof made by the board of assessors of the city of Buffalo;
provided, however, that this provision shall not apply in the event that
the lot, piece or parcel of land shall have been included in and sold at
the annual tax sale.
(c) Where the taxes on a part of any lot, piece or parcel of land
shall have been paid prior to the date of the annual tax sale, such part
shall be excepted and withheld from any such annual tax sale.
§ 6-24.0 Collection of taxes in quarterly or semi-annual installments.
1. Notwithstanding the provisions of any other general, special or local
law, the [board of supervisors] LEGISLATURE, by resolution duly adopted
in any year prior to the time of its annual tax levy therein by a two-
thirds vote of all the members of such board or body, may determine
that, until such action be rescinded, any taxes thereafter levied by it
upon real property situate within such county, may be paid in quarterly
installments, or in semi-annual installments, each of which installments
except the last shall be equal, on or before such days within the fiscal
year for which such taxes are to be levied, as may be prescribed by such
resolution.
2. Such resolution may provide different installment periods for
differing classifications of taxes and assessments. Any such resolution
shall state the number of installment payments, either two or four, and
the respective dates upon which the taxes are to become payable. No
installment may be paid unless all prior installments shall have been
paid or shall be paid at the same time.
3. The warrants issued for the collection of any such taxes shall
likewise contain appropriate directions for their collection and payment
and the return of unpaid taxes and assessments in accordance with the
law appertaining thereto as modified by and in accordance with such
resolution; and the collection of such taxes and assessments shall ther-
eafter proceed in such manner.
4. If such board or body is required to include in such levy the
amount certified to it by the appropriate officer or officers of another
municipal corporation, then in such a case the resolution specified in
subdivision one must be adopted not only by the board levying such taxes
but also by the legislative body of such other municipal corporation,
and both such resolutions must conform as to the manner and procedure
for collecting such taxes in installments.
5. If by virtue of action taken for the collection of taxes pursuant
to this section, the return of unpaid taxes be not made in time suffi-
cient to permit of the sale of the real estate therefor at the time when
such sale would otherwise be held as required by law, the time for
advertising and holding such sale and for doing any other act in
connection therewith shall be postponed until the corresponding time one
year later, when such sale shall then be held.
6. If any installment of taxes shall be paid when due or within five
days thereafter, no interest or penalty shall be charged thereon; if not
so paid, interest shall be added at the rate of six per centum per annum
to be calculated from the date first payable to and including the last
day of the month following the date of payment, or to the date specified
for the payment of the last installment of taxes, whichever shall be
earlier; provided that any taxes or the balance thereof remaining unpaid
on the date specified for the payment of the last installment of taxes,
shall be subject to interest and penalties on the entire amount unpaid
from the time they would attach and at the rate as otherwise provided by
A. 10911--A 19
law. Discounts, if any, may be allowed on taxes and assessments paid in
full within the time and at the rate provided by the law appertaining
thereto in any case.
§ 6-25.0 Partial payments of current year taxes prior to final return
by collectors and receivers of taxes. (a) Definitions. As used in this
section:
(1) The term "current fiscal year taxes" means the combined amount of
all county, town, and special district taxes due and unpaid within the
fiscal year for which such taxes are to be levied and prior to the final
return made by the several receivers and collectors of taxes.
(2) The term "delinquent taxes" means the combined amount of unpaid
taxes, special ad valorem levies, special assessments and any penalties
and interest which have accrued and which the county of Erie has bid for
pursuant to section 7-1.0 of this act, and any county, town, and special
district taxes remaining unpaid after the final return made by the
several receivers and collectors of taxes including relevied school
district taxes.
(3) The term "eligible taxes" means any due and unpaid current fiscal
year taxes prior to the final return made by the several receivers and
collectors of taxes.
(4) The term "eligible owner" means an owner of real property who is
eligible pursuant to subdivision (c) of this section for partial payment
of taxes.
(b) Partial payments of current fiscal year county, town, and special
district taxes authorized. Notwithstanding the provisions of any other
general, special or local law, rule or regulation to the contrary, the
legislative body of the county of Erie is hereby authorized and
empowered to enact and amend a local law providing for partial payments
of current fiscal year county, town and special district taxes. Current
fiscal year county, town and special district taxes in towns of the
first class AND SECOND CLASS as defined by law may be paid without
interest or penalty, on or before the fifteenth day of February next
succeeding the levy of such taxes. [Current fiscal year county, town and
special district taxes in towns of the second class as defined by law
may be paid without interest or penalty, on or before the fifteenth day
of March next succeeding the levy of such taxes.] Alternatively, at the
option of the taxpayer, taxes shall be paid in no more than four incre-
ments. The initial payment shall amount to not less than fifty percent
of the combined total of due and unpaid current year county, town and
special district taxes. Each successive payment shall be not less than
fifty percent of the combined amount of due and unpaid current year
county, town, and special district taxes. No partial payment will be
accepted after the final return made by the several receivers and
collectors of taxes.
(c) Eligibility. A property owner shall not be eligible for partial
payment of current fiscal year taxes where:
(1) there is a lien for unpaid county, town, or special district taxes
on the same property for which partial payment of current fiscal year
taxes is presented; or
(2) such person is the owner of another parcel within the county of
Erie on which there is a lien for unpaid county, town, or special
district taxes.
(d) Interest and penalties. Interest on the total amount of unpaid
current fiscal year county, town, and special district taxes, less the
amount of partial payments made by the eligible owner, shall be that
amount as determined pursuant to sections 6-7.0 and 6-8.0 of this act.
A. 10911--A 20
(e) Tax certificates and liens. The provisions of this section shall
not delay or otherwise affect the sale of tax certificates or the
creation of a tax lien against the property except in the reduction of
the amount of such tax certificate or lien.
§ 6. Sections 7-1.0, 7-2.0, 7-3.0, 7-4.0, 7-5.0, 7-7.0, 7-8.0, 7-9.0,
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
chapter 812 of the laws of 1942, constituting the Erie county tax act,
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,
7-12.0, 7-14.0, 7-14.1, 7-16.0 and 7-17.0 as amended and section 7-15.0
as renumbered by chapter 682 of the laws of 1969, and section 7-13.0 as
amended by chapter 390 of the laws of 1999, are amended to read as
follows:
§ 7-1.0 Sale of tax delinquent lands. Whenever any tax charged on real
estate and not rejected or cancelled as herein provided, shall remain
unpaid on the first day of November next ensuing the date of the levy of
the county taxes, the [commissioner of finance] DIRECTOR OF REAL PROPER-
TY TAX SERVICES shall proceed to advertise and sell tax certificates
upon such real estate for the payment of such tax, fees, penalties and
interest, and the expense on such sale. The expense of publishing and of
conducting the sale shall, except as herein provided, be a charge on the
land affected and shall be added to the tax, fees, penalties and inter-
est.
§ 7-2.0 Notice of tax sale. The [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES shall immediately after the first day of
November in each year cause to be published twice in each week for three
successive weeks in two [daily] newspapers of the county of Erie printed
in the English language [and each having a daily], ONE OF WHICH SHALL BE
A NEWSPAPER WITH A circulation of [over] NOT LESS THAN fifty thousand, a
notice to the public and all persons interested, stating that on a day
subsequent to the expiration of the said three weeks, and during the
succeeding days, which dates shall be specified in such notice, he will
sell tax certificates upon the real estate for which taxes are unpaid
for the current year at his office in the city of Buffalo, to satisfy
the taxes, fees, penalties, interest and charges which may be due there-
on at the time of such sale, and that the tax rolls containing a
description of all parcels so to be sold, together with the amount of
taxes charged thereon, the name of the owner thereof if known, and if
unknown, so marked "unknown", will be open for inspection to any person
applying therefor to the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES. Within three days after the last publication of
such notice, due proof of the publication thereof shall be made and
filed by the newspapers publishing the same in the office of the said
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, who
shall cause the same to be properly filed, indexed and numbered.
§ 7-3.0 Rules of tax sale. The [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES may prescribe reasonable rules and regu-
lations to expedite and govern the conduct of such sale and such rules
and regulations shall be set forth in said notice of sale and shall be
binding upon all persons attending such sale.
§ 7-4.0 Date of completion of sale; validity. Such sale shall commence
and be completed previous to the thirtieth day of November in the year
in which said notice is published, unless adjournments or recesses for a
total period of not more than ten days thereafter shall be taken by said
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. No
error or imperfection in any notice or statement so made or published
shall render any such sale void or shall in any manner affect the valid-
A. 10911--A 21
ity thereof; except that as to any particular parcel of property in
respect to which a material error occurred or imperfection existed, the
sale of such particular parcel may be set aside upon the suit of the
owner thereof, brought within three months after the conclusion of such
sale.
§ 7-5.0 Conduct of tax sale. On the day of sale specified in such
notice, the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES shall commence the sale of such tax certificates and he shall
continue the same from day to day, and each tax certificate shall be
sold for a sum sufficient to pay all the taxes, fees, penalties, inter-
est and charges which may be due at the time of such sale.
§ 7-7.0 Certificates of sale to county; rights thereunder. The
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES may
make certificates of sale of all tax certificates so bid in by or sold
to the county, describing the lands affected; and such certificates
shall be subject to the same right of redemption as those purchased by
individuals. If the amount of taxes on the land so affected by the sale
of a tax certificate shall not be paid, the [commissioner of finance's]
DIRECTOR OF REAL PROPERTY TAX SERVICES' deed thereof shall have the same
effect and become absolute in the same manner on the performance of all
conditions as in the case of sales and conveyances to individuals.
§ 7-8.0 Assignment of county certificates of sale. The [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall sell and assign
any tax certificate bid in by or sold to the county at any time before
the redemption of such land when so directed by resolution of the Erie
county legislature, upon payment of the amount fixed by such resolution
as reimbursement to the county, the purchaser or assignee thereof to
have all the rights and assume all the liabilities of the original
purchaser.
§ 7-9.0 Presumption of non-payment; validation. No tax, tax sale or
tax sale certificate shall be invalid or unenforceable because of the
failure of the collector or receiver of taxes to verify the return of
his tax roll; the certification by the [commissioner of finance] DIREC-
TOR OF REAL PROPERTY TAX SERVICES that any tax in the tax roll of any
tax district on file in his office remains unpaid shall be presumptive
evidence of the fact of such non-payment and after the lapse of five
years from the date at which the real property affected by such unpaid
tax has been sold, such presumption shall be conclusive and absolutely
binding upon all persons having any interest in such real property. All
taxes and assessments heretofore spread upon the assessment rolls of the
various cities and of the various towns in the county, other than on
property illegally assessed or described, are hereby validated and
rendered legal and binding upon the persons taxed and the property
assessed, notwithstanding any irregularity, omission or error in any of
the proceedings relating to the same or in the making, levying and
assessment of the same. All proceedings for the collection of such taxes
are hereby declared valid and effectual notwithstanding any irregulari-
ty, omission or error in any such proceedings; provided, however, that
nothing in this act contained shall be held to revive or validate any
claim or demand, the enforcement of which otherwise is barred by lapse
of time.
§ 7-11.0 Certificates of sale; payment and assignment thereof. The
purchasers at such tax sale shall pay the amount of their respective
bids to the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES within ten days after the sale, and upon such payment, the said
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall
A. 10911--A 22
execute and deliver to the purchaser of any such tax lien a certificate
in writing, describing the real estate affected and the sum paid there-
for. The [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES shall keep a record thereof in a book to be known as the sale
book of unpaid taxes for the year in which the sale is held. No assign-
ment of such a certificate shall be valid or effective for any purpose
until the same shall have been presented to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES and a memorandum made by
him of such assignment in the sale book containing the record of the
certificate so assigned, opposite said record. Every such certificate
shall be presumptive evidence that the sale and all proceedings prior
thereto including the assessment of the land were regular and according
to the provisions of this act and of all the laws relating thereto.
§ 7-12.0 Failure of purchaser to pay for tax sales. If any purchaser
at any sale of tax certificates for unpaid taxes made pursuant to the
provisions of this act shall neglect or refuse to pay the amount of his
purchase or purchases within the time mentioned in section 7-11.0 here-
of, the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
may state an account against such purchaser and deliver it to the county
attorney who shall be entitled to recover the same with costs from such
purchaser by an action in the name of the county, and for that purpose
he shall forthwith cause a suit to be instituted therefor. Where any
purchaser at such sale shall not have paid the amount of his purchase or
purchases within ten days after the date of sale, or the same shall not
have been collected from him, it shall be lawful for the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to forthwith cancel
such sale and thereupon all the rights of the said purchaser shall be
extinguished and the tax certificate or certificates so sold to him
shall then belong to the county as provided in section 7-6.0 of this
act. No certificate shall be delivered by the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES to any purchaser at such sale
until after the said purchaser shall have paid the full amount of all
his purchases and ten cents for each of said certificates, which sum
shall be added to and form part of the consideration of such purchase.
§ 7-13.0 Redemption within two years. (a) The owner or occupant of,
or any person interested in, any real estate sold for taxes to any indi-
vidual purchaser as aforesaid, may redeem the same at any time within
two years after the last day of such sale by paying to the [county trea-
surer] DIRECTOR OF REAL PROPERTY TAX SERVICES for the use of such
purchaser, his heirs or assigns, the sum mentioned in his certificate
and interest thereon at the rate of one and one-half per centum per
calendar month or part thereof, to be calculated from the first day of
December of the year of the sale for which such certificate was given,
together with the expenses accrued at the time of such redemption for
serving notices of redemption; and if purchased by or sold to the county
as herein provided, the said redemption may be accomplished by paying to
the [county treasurer] DIRECTOR OF REAL PROPERTY TAX SERVICES the same
amount with the same interest and accrued expenses, if any, as if a
certificate for such sale had been issued to an individual.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the county of Erie is
authorized to accept partial payments to be applied toward the redemp-
tion of any real estate affected by a tax certificate held and owned by
the county.
A. 10911--A 23
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid amount of the tax certificate on the one
hand, and the fees, penalties and interest charges accrued thereon on
the other, as of the date of the partial payment, in the proportions,
respectively, which the unpaid tax certificate and the accrued fees,
penalties and interest charges bear to the aggregate amount of the
unpaid tax certificate and the fees, penalties and interest charges
accrued thereon.
(d) Except in the reduction of the unpaid amount of any tax sale
certificate or lien, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the right of the county to issue or take a
tax deed to any real property affected by such a tax certificate or the
authority of the county to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 7-14.0 Payment by [commissioner of finance] DIRECTOR OF REAL PROPER-
TY TAX SERVICES upon redemption. The [commissioner of finance] DIRECTOR
OF REAL PROPERTY TAX SERVICES upon receipt of any moneys for the redemp-
tion of a tax sale certificate not owned by the county, shall notify the
owner of such redemption, and upon due proof of ownership and surrender
of such certificate, such owner shall be entitled to receive from the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES the
amount so paid for the redemption thereof without any interest thereon
for the period of time between the date of redemption and repayment to
the certificate holder.
§ 7-14.1 Notice of tax delinquency to owner. It shall be the duty of
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to
mail a notice of tax delinquency at least once in each of the five years
following the date of the tax sale to the name and address of each owner
of tax-delinquent real property as such name and address appear on the
latest tax rolls in his hands. Such notice shall contain a brief
description of such tax-delinquent real property and the date when and
the amount for which such real property was sold at the tax sale for the
year of delinquency; but the provisions of this section being for the
benefit of such taxpayers, failure to mail any such statement and fail-
ure by the taxpayer to receive the same shall not in any manner whatso-
ever affect the validity or enforceability of any tax sale certificate
in the hands of any holder thereof.
§ 7-15.0 Refund for unenforceable certificate of sale; limitation.
Whenever the holder of a tax sale certificate, other than the county,
has been unable to enforce the lien of such tax sale certificate or has
been unable to recover or to retain possession of any real estate
affected by the lien of such tax sale certificate by reason of illegali-
ty in the assessment of such real estate or in the levying of the tax or
in the proceedings for the collection of such tax, the [board of super-
visors] LEGISLATURE, provided that not more than six years have elapsed
since the date on which such tax sale certificate was issued, shall
refund to such holder the face amount of such certificate together with
interest thereon at the rate of two per centum per annum. As to a tax
sale certificate held by a person other than the county which has been
outstanding and unpaid for a period of five years or more at the time
this act takes effect, the claim of the holder of such certificate for a
refund hereunder shall be presented to the [board of supervisors] LEGIS-
LATURE within one year from the date this act takes effect.
A. 10911--A 24
§ 7-16.0 Payment of certificates fifteen years old; limitation. When-
ever any tax sale certificate has been outstanding, unsatisfied and
unpaid for a period of fifteen years from the date on which such certif-
icate was issued, and provided that no proceeding shall have been there-
tofore commenced for the foreclosure of such certificate or the acquisi-
tion of title to or possession of the real estate affected thereby, such
certificate may be paid and satisfied and the real estate affected
thereby may be redeemed upon the payment to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, on behalf of the holder
of such certificate including the county of Erie, of the face amount of
such certificate without interest, fees, penalties, or any other charges
thereon; and such payment and redemption shall be as effectual and
conclusive as though made on or before the date of expiration of the
original period of redemption in this act provided. As to a tax sale
certificate which has been outstanding, unsatisfied and unpaid for a
period of fourteen years or more at the time this act takes effect, the
right of the holder of such a certificate, including the county of Erie
to demand, receive or collect such interest, fees, penalties, or any
other charges thereon shall be barred upon the expiration of one year
from the date this act takes effect.
§ 7-17.0 Certificates deemed satisfied after twenty-five years; limi-
tation. Whenever any tax sale certificate has been outstanding, unsat-
isfied and unpaid for a period of twenty-five years from the date on
which such certificate was issued, and provided that no proceeding shall
have been theretofore commenced for the foreclosure of such certificate
or the acquisition of title to or possession of the real estate affected
thereby, the rights and claims of the holder of such a certificate
including the county shall be extinguished; and such certificate is
presumed by the lapse of time to be paid and satisfied and may be
cancelled as herein provided. As to a tax sale certificate which has
been outstanding and unpaid for a period of twenty-four years or more at
the time this act takes effect, the rights or claims of the holder of
such a certificate including the county of Erie must be asserted or
prosecuted by an action, or otherwise proceeded upon as in this act
provided within one year from the date this act takes effect. Within the
limitations of the provisions of this section, the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall annually during
the month of December make an entry opposite each such certificate
outstanding, unsatisfied and unpaid upon his tax sale registers, to the
effect that such certificate is cancelled pursuant to the provisions of
this act, and upon demand such [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES shall furnish his certificate of cancellation
of such tax sale certificate, which certificate may be recorded in the
Erie county clerk's office as in this act provided. Such [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall annually on or
before the second Tuesday of February certify to the Erie county legis-
lature an abstract of such cancelled tax sale certificates owned by the
county, and the Erie county legislature shall act thereon in accordance
with the provisions of this act.
§ 7. Sections 8-1.0, 8-4.0, 8-5.0, 8-6.0, 8-7.0, 8-8.0, 8-9.0 and
8-11.0 of chapter 812 of the laws of 1942, constituting the Erie county
tax act, section 8-1.0 as amended by chapter 431 of the laws of 2010 and
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
by chapter 682 of the laws of 1969, are amended to read as follows:
§ 8-1.0 Notice to redeem. Except as provided in section 7-17.0 of this
act, whenever any lot or parcel of land heretofore or hereafter affected
A. 10911--A 25
by the sale of a tax certificate for taxes by the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall remain unredeemed
at the expiration of nine months after the date of such sale, or at any
time thereafter, the grantee under such tax sale certificate or the
person claiming under him may serve a notice, written or printed, or
partly written and partly printed on the owner of such land and also
upon all persons having mortgages upon such land, stating in substance a
description of the lot or parcel of land covered by such certificate,
the amount for which the tax lien was sold, the nature and amount of
other charges allowable under this act, the last day of redemption of
any such real estate, and the office or place where and the hours when
the money for such redemption can be paid, which office or place of
business shall be in the city of Buffalo and which hours shall be
between nine o'clock in the forenoon and four o'clock in the afternoon.
The last day of redemption to be specified in such notice shall be not
less than three months from the date of the service thereof, nor prior
to two years from the date of such sale. Such notice shall be served
personally or left with some adult person at the residence or place of
business of all persons entitled to such notice if they or any of them
reside in the city of Buffalo or have a place of business therein; and
in case they or any of them do not so reside or have such a place of
business in said city, then such notice shall be served by mailing a
copy thereof addressed to them at the post office at or nearest to their
last known or reputed place of residence, and if after diligent inquiry
no information can be obtained as to such last reputed place of resi-
dence, then such notice shall be served by mail addressed to them at the
post office at or nearest to the property described in such notice. The
expense of mailing or serving each such notice shall be added to and
become a part of the amount required to be paid for the redemption of
such real estate.
§ 8-4.0 Redemption after notice. Any person may at any time before the
last day of redemption specified in such notice redeem the said land by
paying to the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES the amount due as hereinbefore provided and every such redemp-
tion shall be as effectual as if made before the expiration of the two
years allowed to redeem the land sold.
§ 8-5.0 Redemption before notice. Any person may at any time prior to
the service of such notice to redeem, redeem any lands so sold by paying
to the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
the consideration money for which the lands to be redeemed were sold,
together with one percentum interest per calendar month thereon from the
date of the sale upon which such certificate was issued.
§ 8-6.0 Certificate of redemption. Upon redemption as herein provided,
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
shall give to the person redeeming a certificate stating the amount
paid, the year in which the sale was made and showing particularly what
land such payment is intended to redeem and such certificate shall be
evidence of such redemption.
§ 8-7.0 Proof of service of notice to redeem. The owner and holder of
any certificate of sale, in order to complete his title to the land
conveyed shall, within thirty days after the service of such notice or
notices to redeem, file with the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES a duplicate copy of the notice served,
together with the affidavit of service by some person who shall be
certified as credible by the officer before whom such affidavit shall be
A. 10911--A 26
taken, that such notice as herein required was duly and properly served,
specifying the manner and time of such service.
§ 8-8.0 Absolute conveyance upon failure to redeem. If the [commis-
sioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall be
satisfied by such affidavit that the proper notice to redeem has been
duly served, and if the moneys required to be paid for the redemption of
such land shall not have been paid as hereinbefore provided, he shall
upon demand execute and deliver to the owner of the tax sale certif-
icate, or to his heirs or assigns, a conveyance of the real estate so
affected which shall vest in the grantee an absolute estate in fee
subject, however, to the lien of any and all outstanding and unpaid tax
liens issued by the county or by any other municipality in which such
real estate is located. The [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES shall demand and receive from such purchaser, for
the county, two dollars for executing such conveyance. Before delivering
such a conveyance the [commissioner of finance] DIRECTOR OF REAL PROPER-
TY TAX SERVICES shall demand and be entitled to delivery of the tax sale
certificate or certificates held by such grantee or the person from or
through whom such grantee derives his right to such conveyance.
§ 8-9.0 Effect of tax deed. Every such tax deed shall be executed by
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES or
by his deputy, under his hand and seal, and the execution thereof shall
be acknowledged before a proper officer the same as other conveyances of
real estate are executed and acknowledged under the laws of the state.
Such tax deed shall be presumptive evidence that the sale of the tax
lien was regular and that all of the proceedings prior to such tax sale,
including the assessing of the lands affected by such tax lien, were
regular. After six years from the date of the recording of any such tax
deed in the county clerk's office, such presumptions shall be conclu-
sive.
§ 8-11.0 County may take such deed. The [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES is hereby authorized and
empowered, when so directed by the Erie county legislature, to perfect
the title of the county to any lands affected by tax certificates to and
held by the county pursuant to tax sale and in so doing, the same
proceedings shall be taken as in the case of an individual perfecting
his title to lands under this act; provided, however, that tax sale
certificates owned and acquired by the county under this act shall be
liens upon the property so sold until paid; and the notices required to
be served and the proceedings to be taken under this act for the
collection of unpaid tax liens, or perfecting the title to said lands
may be served or taken at any time before the redemption of the lands so
sold.
§ 8. Sections 9-1.0, 9-1.1, 9-2.0, 9-6.0 and 9-11.0 of chapter 812 of
the laws of 1942, constituting the Erie county tax act, sections 9-1.1,
9-2.0, 9-6.0 and 9-11.0 as amended by chapter 682 of the laws of 1969,
are amended to read as follows:
§ 9-1.0 When foreclosure may be taken. Whenever a tax sale certificate
issued on any tax sale shall be outstanding, unredeemed and unpaid for a
period of not less than two years nor more than twenty-five years after
the issuance thereof and no conveyance has been taken thereunder, the
holder of such tax sale certificate, including the county of Erie, may
bring an action to recover the amount paid for such certificate with all
interest, penalties, additions and expenses as in this act provided. For
that purpose, such a holder may maintain an action in the supreme court
or in the county court of Erie county for the sale of the lands affected
A. 10911--A 27
by such certificate. Jurisdiction of such action is hereby expressly
conferred upon such SUPREME OR county court.
§ 9-1.1 Appointment of receiver. At any time after the commencement of
an action brought pursuant to the provisions of article nine of this
act, by and on behalf of the county to foreclose one or more tax sale
certificates, the county shall be entitled, as a matter of right, to the
appointment of a receiver of the rents and profits of the real estate
affected by the tax sale certificate or certificates being foreclosed.
Application for the appointment of such receiver shall be to the court
in which such action is pending. Notice of such application shall be
given as follows: by leaving a copy thereof at each inhabited building
on the land foreclosed by the action, with a person of full age, if any
be found; upon each defendant who has appeared and answered, by mailing
a copy thereof to such defendant or his attorney; upon all other defend-
ants, by mailing a copy thereof to such defendants at their addresses if
such addresses are readily ascertainable, and if such addresses cannot
be readily ascertained the mailing of such notice to such defendants is
hereby dispensed with. On every such application the court shall desig-
nate the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to be such receiver, and such [commissioner of finance] DIREC-
TOR OF REAL PROPERTY TAX SERVICES shall act as such receiver without any
additional fees or compensation; nor shall any attorneys' fees or
compensation be allowed or granted in such receivership. The [commis-
sioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall file no
bond or undertaking in connection with any receivership granted here-
under, other than the official bond required to be filed by him pursuant
to law. As receiver the [commissioner of finance] DIRECTOR OF REAL PROP-
ERTY TAX SERVICES shall apply the rents and profits of such real estate
in satisfaction to the costs and charges of the action and in satisfac-
tion of taxes and tax liens in the order of their priority as fixed by
the final judgment of the court. He shall also have the same powers as
receivers who are appointed in actions to foreclose a mortgage on real
property, and such other and further powers as may be ordered by the
court. He shall make and file with and as a part of the judgment roll in
such proceeding an account of his receivership.
§ 9-2.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to be referee to sell. Whenever a judgment of foreclosure and
sale shall be granted in such an action to foreclose such tax sale
certificate, it shall direct the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES to act as the referee to make the sale, but
such referee shall not be entitled to any fees for such service.
§ 9-6.0 Presumptions of validity. Whenever under this act a cause of
action, defense, or counter-claim for the foreclosure of any such tax
lien or tax sale certificate exists or is in any manner founded upon
such tax lien or tax sale certificate, it shall be presumed that the
lien purported to be transferred by such instrument is a valid, subsist-
ing and enforceable lien, and that it has been duly sold or assigned to
the holder thereof, and it shall not be necessary to plead or prove any
act, proceeding, notice or action preceding the delivery of such tax
sale certificate; nor shall it be necessary to establish the validity of
the tax lien transferred or represented by such tax sale certificate. If
a party or person in interest in any such action or proceeding shall
claim that any tax lien or tax sale certificate is irregular or invalid,
or that there is any defect therein, or that any transfer or issuance of
any such tax sale certificate is irregular or invalid, such invalidity,
irregularity or defect must be specifically pleaded or set forth and
A. 10911--A 28
must be established affirmatively by the party or person pleading or
setting forth the same, and in any such action or proceeding, the tran-
script of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES and his certification thereof shall be presumptive evidence of
the legality of the taxes and assessments therein described and of the
regularity of all proceedings required by law to be taken; and after the
lapse of five years from the date on which the real property affected by
such tax sale certificate has been sold, pursuant to article seven of
this act, such presumptions shall be conclusive and absolutely binding
upon all persons having any interest in such real property.
§ 9-11.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to execute referee's deed. Upon payment of the amount for
which the real property has been sold, the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES shall execute and deliver a deed
of the lands so sold to the purchaser, his heirs or assigns. Such deed
shall contain a proper reference to the proceedings and shall be under
the seal of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES and shall be acknowledged in due form by the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES so as to entitle it to
be recorded. In the absence or inability of such [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to act, his deputy may
act as referee, execute the proper deed and seal the same as herein
provided.
§ 9. Sections 10-1.0, 10-2.0, 10-3.0, 10-4.0, 10-5.0, 10-6.0, 10-7.0,
10-9.0, 10-10.0 and 10-11.0 of chapter 812 of the laws of 1942, consti-
tuting the Erie county tax act, sections 10-2.0, 10-9.0 and 10-11.0 as
amended by chapter 682 of the laws of 1969 and section 10-10.0 as
amended by chapter 789 of the laws of 1944, are amended to read as
follows:
§ 10-1.0 [Board of supervisors] LEGISLATURE may relevy taxes. Whenever
it shall appear to the [board of supervisors] LEGISLATURE that any tax
or assessment levied or assessed in any previous year or years upon
taxable real property in the county for any general or local purpose, or
for any special improvement in a special improvement district in a town
in such county, was illegal or was erroneously taxed or assessed, by
reason of which illegal or erroneous taxation or assessment such real
property did not become subject to or liable for the payment of such tax
or assessment, the [board of supervisors] LEGISLATURE may reassess and
relevy the tax upon such real property for such general or local
purposes or for such local improvement or improvements on account of
which such illegal or erroneous taxes or assessments were levied or
assessed for such previous years or years.
§ 10-2.0 Reassessment roll made by [commissioner of finance] DIRECTOR
OF REAL PROPERTY TAX SERVICES. The Erie county legislature shall direct
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to
prepare and file with the clerk of such legislature a special reassess-
ment roll, in the same form as the roll in ordinary use within the coun-
ty, describing the real property so liable for retaxation and reassess-
ment, and showing the valuation or valuations of such real property in
the same amount as fixed by the assessors for each of the previous years
for which a retaxation and reassessment is to be made against such real
property. To such special reassessment roll shall be annexed the certif-
icate of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES, certifying that such real property has been correctly
described and that the valuations contained in such roll are identical
with the valuations contained in the roll in the [commissioner of
A. 10911--A 29
finance's] DIRECTOR OF REAL PROPERTY TAX SERVICES' office for the year
or years for which such reassessment or relevy is made.
§ 10-3.0 Action upon such roll. Upon the receipt of such special reas-
sessment roll, the [board of supervisors] LEGISLATURE of the county of
Erie shall relevy the state, county, town, school, general highway and
general light tax, and all other taxes for general purposes for the year
or years for which the relevy is made, against the real property so set
forth in the roll, at the same rate as the original levy for the year
involved was applied to the other parcels of property within the same
township; provided, however, that the [board of supervisors] LEGISLATURE
may, in its discretion, add to the amount so relevied interest at the
rate of six per centum per annum upon the several sums levied, from
January first of the year for which said tax was levied to the date of
such relevy.
§ 10-4.0 Local assessments to be levied. The [board of supervisors]
LEGISLATURE shall determine whether any of the real property so liable
for retaxation and reassessment lies within the boundaries of any local
or special improvement district in any of the towns of the county; or
within any joint local improvement districts in one or more such towns,
or partly in a town and partly in a city or village adjoining any town
within the county. Whenever any real property so liable for retaxation
or reassessment shall lie within any such special or local district, as
hereinbefore described, the [board of supervisors] LEGISLATURE shall
ascertain the total amount which was raised within said special or local
improvement district in each year for which such reassessment is made,
for interest and principal on bonded indebtedness, maintenance and
replacements. The [board] LEGISLATURE shall thereupon reassess and
relevy the local improvement assessments for the year for which such
reassessment is made, against such real property within the particular
district, in accordance with the benefits which such real property
derived from said district and the expenditures made on behalf of said
district, in the year or years involved in such reassessment; and to the
amount of such reassessment the board may, in its discretion, add inter-
est at the rate of six per centum per annum, from January first of each
year for which such assessment was levied to the date of such reassess-
ment.
§ 10-5.0 Roll to be filed with clerk of [board of supervisors] LEGIS-
LATURE. When the various items for general taxation and local improve-
ment assessments have been determined [upon] by the [board of supervi-
sors] LEGISLATURE, it shall cause the same to be relevied, reassessed
and respread against the particular parcels of real property appearing
upon such special reassessment roll, in separate columns, in the manner
provided for in the regular annual tax rolls of the county, and shall
thereupon file such completed reassessment roll with the clerk of the
[board of supervisors] LEGISLATURE.
§ 10-6.0 Notice of hearing on such roll. The [board of supervisors]
LEGISLATURE shall cause to be served upon the owners of such real prop-
erty, and all others having an interest therein, a notice that such
taxes or assessments have been relevied and respread and that a hearing
will be held before such [board of supervisors] LEGISLATURE at a time
and place to be specified in such notice for the purpose of reviewing
and correcting such retaxation or reassessment. Service of such notice
shall be made by publishing a true copy thereof in a daily newspaper
published in the city of Buffalo and in a newspaper, if any, published
in the town where the property so retaxed or reassessed is located at
least ten days prior to the date of such hearing. Such publication shall
A. 10911--A 30
be made twice in the period of ten days prior to such meeting, each
publication being at least five days apart, and such notice shall be
addressed: "To the owners, occupants and all others interested in the
within described property." Such notice shall state that said roll has
been filed with the clerk of the [board of supervisors] LEGISLATURE and
may be examined at his office, and any person feeling himself aggrieved
by such retaxation or reassessment shall attend at the time and place
specified in such notice and shall file with the [board of supervisors]
LEGISLATURE written verified objections stating the nature of his
objections and the grounds thereof.
§ 10-7.0 Hearing and proceedings thereon. The [board of supervisors]
LEGISLATURE may appoint a committee of the [board of supervisors] LEGIS-
LATURE to meet at the time and place specified in such notice and to
hear the objections to said reassessment roll and to take testimony
thereon and to inquire into the circumstances thereof and to report back
their findings to the [board of supervisors] LEGISLATURE. Such report
and reassessment roll shall lie on the table for one week and may be
thereafter adopted, modified, amended or rejected by the vote of a
majority of the elected members of the [board of supervisors] LEGISLA-
TURE.
§ 10-9.0 Delivery of roll and warrant to [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES. To such reassessment roll as
finally adopted shall be annexed a warrant under the hand and seal of
the chairman of the Erie county legislature and the clerk thereof,
directing the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to collect the amount specified [in the last column opposite]
RELATIVE TO each parcel so retaxed or reassessed, with interest at the
rate of one-half of one per centum to be added on the first day of each
month next succeeding the date on which such roll shall have been deliv-
ered to the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES. Such reassessment roll shall be forthwith delivered to the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the
county of Erie for collection, and he shall cancel upon the various tax
rolls and tax sales registers the illegal or erroneous taxes, assess-
ments and tax sales so reassessed, and shall mark thereon an adequate
reference to the reassessment roll so delivered to him.
§ 10-10.0 Review. Any person taxed or assessed upon such reassessment
roll, claiming to be aggrieved thereby, may seek a review of the same by
certiorari pursuant to the provisions of article seventy-eight of the
civil practice [act] LAW AND RULES within thirty days after the adoption
of said roll by the [board of supervisors] LEGISLATURE.
§ 10-11.0 Foreclosure of unpaid relevied tax. Whenever any tax or
assessment on the real property described in said reassessment roll
shall remain unpaid in the hands of the [commissioner of finance] DIREC-
TOR OF REAL PROPERTY TAX SERVICES for a period of one year from the date
of the delivery of such reassessment roll to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, the county of Erie may
bring an action in the supreme court or Erie county court, as plaintiff,
for the foreclosure of the lien of such unpaid taxes or assessments and
for the sale of the lands affected thereby. In any such action to fore-
close the said unpaid tax or assessment liens, all of the provisions of
this act relating to the foreclosure of unpaid tax liens and the sale
and conveyance of lands therefor shall apply.
§ 10. Sections 11-2.0, 11-3.0, 11-4.0, 11-6.0, 11-7.0, 11-8.0,
11-11.0, 11-12.0, 11-13.0, 11-14.0, 11-23.0, 11-24.0, 11-25.1 and
11-26.0 of chapter 812 of the laws of 1942, constituting the Erie county
A. 10911--A 31
tax act, sections 11-2.0 and 11-14.0 as amended by chapter 981 of the
laws of 1973, sections 11-3.0, 11-4.0, 11-6.0, 11-7.0, 11-11.0, 11-13.0,
11-23.0, 11-24.0 and 11-26.0 as amended by chapter 682 of the laws of
1969, subdivision (d) of section 11-4.0 as added and section 11-12.0 as
amended by chapter 431 of the laws of 2010 and section 11-25.1 as added
by chapter 767 of the laws of 1949, are amended and a new section
11-11.1 is added to read as follows:
§ 11-2.0 When applicable; presumption of non-payment of lien. Where
the county owns a tax sale certificate which has been due and unpaid for
a period of at least [two years] ONE YEAR from the date [on which] OF
THE SALE OF SUCH TAX SALE CERTIFICATE AFFECTING the real property
[affected by such tax sale certificate was sold], the lien of such tax
sale certificate may be summarily foreclosed by the county in the manner
provided by the in rem provisions of this act, notwithstanding the
provisions of any general, special or local law. Ownership by the county
of such a tax sale certificate or of a transfer of such a tax lien or of
any other instrument evidencing such tax lien issued by it shall be
conclusive evidence of the fact that the tax assessment or other legal
charges represented thereby have not been paid to the county or assigned
by it.
§ 11-3.0 Certification of tax delinquency. It shall be the duty of the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to
transmit to the Erie county legislature from time to time transcripts of
tax delinquencies and tax delinquent real properties for foreclosure
pursuant to the in rem provisions of this act and for such purposes the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall
furnish to [such] THE Erie county legislature all the necessary
abstracts from his records of such delinquencies. The Erie county legis-
lature may thereupon direct that the in rem provisions of this act shall
be applied to all or any part of such real property and the delinquent
taxes set forth in such transcript and may direct the inclusion of any
other tax delinquency and tax delinquent real property subject to such
in rem foreclosure. Thereupon it shall be the duty of the county attor-
ney to conduct and consummate such foreclosure proceedings as directed
by the Erie county legislature.
§ 11-4.0 Preparation of list of tax delinquent properties. The [coun-
ty attorney] DIRECTOR OF REAL PROPERTY TAX SERVICES shall prepare a list
to be known and designated as "the list of delinquent taxes and proper-
ties," and the parcels of real property affected thereby and set forth
therein shall be numbered serially. Such list shall bear the following
caption which shall be regarded as the title of the in rem foreclosure
hereunder: "State of New York, County Court, Erie County, In the matter
of the foreclosure of tax liens by the county of Erie pursuant to the in
rem provisions of the Erie county tax act and the resolution of the Erie
county legislature as shown by item ________________ page _______ of the
minutes of the proceedings of the said legislature for the year
________________." As to each parcel of real property affected, such
list shall contain
(a) A brief description thereof sufficient to identify the same. Such
description shall be deemed sufficient when it states, as to subdivision
lots the subdivision lot number and map cover number of the subdivision
as filed in the county clerk's office; as to all other parcels the
description as it appears on the latest tax roll in the hands of the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES.
(b) The name of the last owner as the same appears on the latest tax
roll in the hands of the [commissioner of finance] DIRECTOR OF REAL
A. 10911--A 32
PROPERTY TAX SERVICES, or a statement that the owner is unknown, if such
be the case.
(c) A statement of the amount of the lien of each tax sale certificate
owned by the county and unpaid on such parcel, the certificate number
and year of sale of each such tax sale certificate and the date or dates
from which and the rate or rates at which interest and penalties are to
be added.
(d) A statement that the amount required to redeem any real property
affected by such a tax sale certificate, and the amount to be recovered
by the county, shall include the aggregate amount of all tax sale
certificates affecting same owned by the county as of the date such list
is filed in the county clerk's office by the county attorney, together
with all interest, penalties, additions and expenses as in this act
provided, and shall also include a per parcel fee, to be known as the
"in rem fee", which shall not exceed the sum of five hundred dollars, to
cover the presumptive cost to the county for reasonable and necessary
attorneys' fees, abstracts of title and other disbursements in
connection with such foreclosure pursuant to the in rem provisions of
this act.
§ 11-6.0 Verification of list and filing thereof. Such list shall be
verified by the affidavit of the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES and shall thereupon be filed in the county
clerk's office by the county attorney. Certified copies of such list
shall be filed by the county attorney in the office of the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES and in the office of
each tax collector and receiver of taxes and treasurer of the respective
towns, cities and villages in which such listed real property is
located.
§ 11-7.0 Effect of filing list. The filing of such list of delinquent
taxes and properties in the office of the county clerk shall constitute
and have the same force and effect and shall be deemed to give the same
notice of such foreclosure proceeding as the filing and recording in
said clerk's office of an individual notice of pendency of a tax fore-
closure action and of the filing in the county court of a separate and
individual complaint by the county against the owners of the real prop-
erty proceeded against and described, to enforce the payment of the
delinquent taxes, assessments or other lawful charges which have accumu-
lated and have become liens against such property and which remain
unpaid on said [commissioner of finance's] DIRECTOR OF REAL PROPERTY TAX
SERVICES' tax rolls.
§ 11-8.0 Duty and fee of county clerk. The county clerk shall index
such list in a separate book kept for that purpose to the name of the
county of Erie and the filing and indexing of such list shall constitute
due filing, recording and indexing of the notice of pendency as to each
parcel of property notwithstanding and in lieu of the provisions of any
other law. The county clerk shall NOT be entitled to a fee [of not more
than ten dollars] for such receiving, filing, recording and indexing of
each such list[, which fee shall be in lieu of any and all other fees
payable to such clerk for like services].
§ 11-11.0 Redemption and filing certificate thereof. Upon redemption
as permitted by this article, the person redeeming shall be entitled to
a certificate thereof from the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES describing the property in the same manner as
it is described in such list of delinquent taxes and properties. Upon
the filing of such certificate of redemption with the county clerk, the
county clerk shall note the word "redeemed" and the date of such filing
A. 10911--A 33
opposite the description of said parcel on such list. Such notation
shall operate to cancel the notice of pendency of action with respect to
such parcel.
§ 11-11.1 DEFERRAL FOR HOMESTEAD PROPERTIES. (A) WITHIN TWENTY DAYS
OF THE LAST DATE FOR REDEMPTION AS SET FORTH IN THE NOTICE PUBLISHED
PURSUANT TO SECTION 11-12.0 OF THIS ARTICLE, AN OWNER OR OCCUPANT OF A
HOMESTEAD PROPERTY AS DEFINED IN SUBDIVISION (Q) OF SECTION 2-1.0 OF
THIS ACT MAY APPLY FOR DEFERRAL OF THE FORECLOSURE PROCEEDING. THE
APPLICATION SHALL BE MADE TO THE DIRECTOR OF REAL PROPERTY TAX SERVICES
ON A FORM PRESCRIBED BY HIM. THE APPLICATION SHALL BE SWORN TO AND
NOTARIZED BY AN OWNER OR OCCUPANT OF THE HOMESTEAD PROPERTY. SUCH APPLI-
CATION SHALL NOT BE UNDULY BURDENSOME TO THE APPLICANT. THE DIRECTOR OF
REAL PROPERTY TAX SERVICES OR HIS AGENTS OR EMPLOYEES SHALL HAVE THE
AUTHORITY TO INVESTIGATE THE QUALIFICATION OF A PARCEL AS HOMESTEAD
PROPERTY. WHETHER AT THE TIME OF APPLICATION OR AS PART OF HIS INVESTI-
GATION, THE DIRECTOR OF REAL PROPERTY TAX SERVICES MAY REQUIRE THE
SUBMISSION OF EVIDENCE SUPPORTING THE QUALIFICATION OF A PARCEL AS HOME-
STEAD PROPERTY. IN NO EVENT SHALL SUCH APPLICATION, INCLUDING ANY FORM
AND SUPPORTING DOCUMENTS OF ANY KIND, BE CONSTRUED AS AN ANSWER OR HAVE
ANY OTHER LEGAL EFFECT IN THE FORECLOSURE PROCEEDINGS BROUGHT PURSUANT
TO THIS ARTICLE.
(B) AN OWNER OR OCCUPANT SHALL NOT BE ELIGIBLE FOR A DEFERRAL WHERE
SUCH PERSON IS THE OWNER OF ANOTHER PARCEL WITHIN THE COUNTY OF ERIE
UPON WHICH THERE IS A LIEN FOR UNPAID COUNTY, TOWN OR SPECIAL DISTRICT
TAXES.
(C) THE DIRECTOR OF REAL PROPERTY TAX SERVICES SHALL GRANT DEFERRAL TO
HOMESTEAD PROPERTIES HAVING APPLIED PURSUANT TO SUBDIVISION (A) OF THIS
SECTION.
(D) THE EFFECT OF A DEFERRAL PURSUANT TO THIS SECTION SHALL BE THAT
THE PROPERTY BE REMOVED FROM THE FORECLOSURE PROCEEDING IN THE CALENDAR
YEAR DURING WHICH DEFERRAL IS GRANTED. NOTHING IN THIS SECTION SHALL BE
CONSTRUED TO (I) ALLOW A PARCEL TO QUALIFY FOR DEFERRAL IN CONSECUTIVE
YEARS, (II) AFFECT THE ENFORCEMENT AND COLLECTION OF UNPAID TAX SALE
CERTIFICATES, AS IS PROVIDED FOR IN THIS ARTICLE, IN ANY SUBSEQUENT
CALENDAR YEAR, OR (III) PROVIDE ANY RIGHT OR REMEDY TO A PROPERTY OWNER
EXCEPT THROUGH THE FOREGOING APPLICATION PROCESS.
(E) ANY CHALLENGE TO A DETERMINATION MADE BY THE DIRECTOR OF REAL
PROPERTY TAX SERVICES PURSUANT TO THIS SECTION SHALL BE BROUGHT PURSUANT
TO ARTICLE SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES BY ORDER TO
SHOW CAUSE TO THE SAME COURT THAT HAS JURISDICTION OVER THE PENDING
FORECLOSURE PROCEEDING. ANY SUCH CHALLENGE MUST BE FILED AND SERVED NO
LATER THAN FOURTEEN DAYS PRIOR TO THE PUBLIC SALE CONDUCTED PURSUANT TO
SECTION 11-23.0 OF THIS ARTICLE.
§ 11-12.0 Public notice of foreclosure. Upon the filing of such list
in the office of the county clerk, the county attorney, OR HIS DESIGNEE,
shall forthwith cause a notice of foreclosure to be published at least
once a week for six successive weeks in two newspapers designated by him
and published within the county of Erie. Such notice shall be in
substantially the following form:
"State of New York, County Court, Erie County
NOTICE OF FORECLOSURE OF TAX LIENS
BY THE COUNTY OF ERIE BY ACTION IN REM
Please take notice that on the ___________ day of _________________
the county of Erie pursuant to law filed with the clerk of Erie county a
list of parcels of property affected by unpaid tax liens held and owned
by said county of Erie which, on such date, had been due and unpaid for
A. 10911--A 34
a period of at least [two years] ONE YEAR after the date [on which] OF
THE TAX SALE CERTIFICATE AFFECTING such real property [affected by such
unpaid tax liens was sold]. Such list contains as to each such parcel
(a) a brief description of the property affected by each tax lien, (b)
the name of the last known owner of such property as the same appears on
the latest tax roll in the hands of the [commissioner of finance] DIREC-
TOR OF REAL PROPERTY TAX SERVICES, or a statement that the owner is
unknown if such be the case, (c) a statement of such tax liens upon such
parcel of property including such tax sale certificates owned by the
county of Erie which shall have been due for less than two years,
together with the date or dates from which and the rate or rates at
which interest and penalties shall be computed, (d) a statement that the
amount required to redeem any such parcel of property, and the amount to
be recovered by the county, includes all tax sale certificates owned by
the county and affecting such property, together with all interest,
penalties, additions and expenses as in this act provided, and also
includes an "in rem fee" of $_____ per parcel (here insert a sum not to
exceed five hundred dollars) to cover the presumptive cost to the county
for reasonable and necessary attorneys' fees, abstracts of title and
other disbursements in connection with such foreclosure pursuant to the
in rem provisions of this act.
All persons having or claiming to have an interest in the real proper-
ty described in such list of delinquent taxes and properties are hereby
notified that the filing of such list constitutes the commencement by
said county of Erie of an action in the county court of Erie county to
foreclose the tax liens therein described by a foreclosure proceeding in
rem and that such list constitutes a notice of the pendency of action
and a complaint by the said county of Erie against each piece or parcel
of land therein described to enforce the payment of such tax liens. Such
action is brought against the real property only and is to foreclose the
tax liens described in such lists.
No personal judgment shall be entered herein against any owner for
such taxes, assessments or other legal charges or any part thereof.
This notice is directed to all persons having or claiming to have an
interest in the real property described in such list of delinquent taxes
and property and such persons are hereby notified further that a certi-
fied copy of such list of delinquent taxes and property has been filed
in the office of the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES of said county of Erie and in the respective offices of
each tax collector and a receiver of taxes and treasurers of the respec-
tive cities, towns, and villages in which such listed real property is
located, and will remain open for public inspection up to and including
the ___________ day of ___________________________ , (here insert a date
at least seven weeks from the date of the first publication of this
notice) which date is hereby fixed as the last day for redemption.
And take further notice that any person having or claiming to have an
interest in any such parcel of real property and the legal right thereto
may on or before said date redeem the same by paying to the said
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of Erie
county the amount of all such unpaid tax liens thereon and in addition
thereto all interest and penalties which are a lien against such real
property computed to and including the date of redemption.
In the event that such taxes are paid by a person holding a lien of
record against such property, the person so paying shall be entitled to
have the tax liens affected thereby satisfied of record or to receive an
assignment of such tax liens evidenced by a proper written instrument.
A. 10911--A 35
Any person having any right, title or interest in or lien upon any
parcel of real property described in such list of delinquent taxes and
properties may serve a duly verified answer upon the county attorney for
the county of Erie setting forth in detail the nature and amount of his
interest and any defense or objection to the foreclosure. Such answer
must be filed in the office of the county clerk and served upon the
county attorney within twenty days after the date above mentioned as the
last day for redemption. In the event of failure to redeem or answer by
any person having the right to redeem or answer, such person shall be
forever barred and foreclosed of all his right, title, interest and
equity of redemption in and to the parcel of real property described in
such list of delinquent taxes and properties and a judgment in foreclo-
sure may be taken by default.
Take further notice that the ownership by the county of the tax sale
certificates set forth on such list of delinquent taxes and properties
is conclusive evidence of the fact that the taxes, assessments or other
legal charges represented thereby have not been paid to the county or
assigned by it.
________________________________
[Commissioner of Finance]
DIRECTOR OF REAL PROPERTY TAX
SERVICES
_______________________________
Attorney for the County of Erie
(Address)"
§ 11-13.0 Copy of notice to owner. On or before the date of the first
publication of the notice above set forth, a copy of such notice shall
be posted in the office of the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES and in the Erie county hall and also in three
other conspicuous places within each city, town or village in which the
real property affected by such proceeding is situated. The county attor-
ney shall cause a copy of such notice to be mailed to the last known
address of each owner of property affected thereby as the same appears
upon the current records and tax rolls in the office of the [commission-
er of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, and in the event
that the name or address of such owner does not appear in such records
or rolls, such mailing shall be dispensed with and an affidavit estab-
lishing the absence of such name or address shall be made and filed in
the office of the county clerk. There shall be inserted with or annexed
to such notice a statement substantially as follows:
"To the party to whom the enclosed notice is addressed:
You are the presumptive owner or lienor of one or more of the parcels
mentioned and described in the list referred to in the enclosed notice.
Unless the taxes and assessments and all other legal charges are paid,
A HOMESTEAD DEFERRAL IS GRANTED or AN answer is interposed, as provided
by statute, such property will be sold at tax foreclosure as provided by
the in rem provisions of the Erie county tax act.
Dated:
________________________________
[Commissioner of Finance]
DIRECTOR OF REAL PROPERTY TAX
SERVICES
_______________________________
Attorney for the County of Erie
(Address)"
A. 10911--A 36
§ 11-14.0 Notice to mortgagee or lienor. At any time after the enact-
ment of this act, any owner of real property in the county, any mortga-
gee thereof or any person having a lien or claim thereon or interest
therein may file with the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES a notice stating his name, residence, and post
office address and a description of the parcel or parcels in which such
person has an interest[, which notice shall continue in effect for the
purposes of this section for a period of two years, unless earlier
cancelled by such person]. The county attorney shall mail to each such
person forthwith after the completion and filing of the list of delin-
quent taxes and posting as herein provided, a copy of the notice
required under section 11-13.0 of this act and affecting such parcel or
parcels; and shall also mail to each such person a copy of the notice of
the sale of the real property affected by such list. Such notices shall
be mailed to the last known address of such persons by registered or
certified mail within sixty days. The failure of the county attorney to
mail such notices as herein provided shall not affect the validity of
any proceeding brought pursuant to the in rem provisions of this act.
§ 11-23.0 Public sale; [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES to be referee. The sale directed by the court
shall be at public auction under the direction of the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES who shall act as referee
thereat. Public notice thereof shall be given once a week for at least
three successive weeks in a newspaper published in the county of Erie.
The [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
shall receive no fee or compensation for his services as such referee.
The description of the parcel of land offered for sale in such notice
shall be that contained in the list of delinquent taxes and properties
or such other description of such parcel as the court in its judgment
may direct.
§ 11-24.0 Deed description as directed by court. The judgment of fore-
closure and sale pursuant to the in rem provisions of this act, shall
direct the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES as such referee to execute and deliver to the purchaser a deed
conveying title to the parcel or parcels affected by such judgment and
sold at such sale. The description used in such deed shall be that
contained in the list of delinquent taxes and properties or such other
description as the court in its judgment may direct.
§ 11-25.1 Conclusive presumption by deed; limitation. Every deed given
pursuant to the provisions of this article shall be presumptive evidence
that the action and all the proceedings therein and all proceedings
prior thereto from and including the assessment of the lands affected
and all notices required by law were regular, were regularly had, taken
and given, and in accordance with all provisions of law relating there-
to. After two years from the date of recording such deed, such presump-
tion shall be conclusive[; except that as to such deeds which were
recorded on a date more than eighteen months prior to the date on which
this section takes effect, such presumption shall become conclusive six
months after this section takes effect]. No action to set aside such
deed may be maintained unless the action is commenced and a notice of
pendency thereof is filed in the office of the clerk of the county prior
to the time the presumption becomes conclusive as aforesaid.
§ 11-26.0 Report of sale and confirmation thereof not required.
Notwithstanding the provisions of any general, special or local law to
the contrary, it shall not be necessary for the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, as such referee, to
A. 10911--A 37
make a report of his proceedings as such referee; nor shall it be neces-
sary for the court to confirm by order or otherwise the proceedings of
such [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as
such referee. In the event that such a sale shall result in a surplus as
to any piece or parcel of land offered at such sale, such [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as referee shall
report the fact of such surplus to the court which shall direct the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as
referee to deposit such surplus in trust with the [commissioner of
finance] ERIE COUNTY COMPTROLLER for the benefit of whomsoever may be
justly entitled thereto.
§ 11. Sections 12-1.0, 12-2.0, 12-4.0, 12-5.0, 12-7.0, 12-8.0, 12-9.0
and 12-10.0 of chapter 812 of the laws of 1942, constituting the Erie
county tax act, sections 12-2.0, 12-5.0, 12-7.0, 12-8.0, 12-9.0 and
12-10.0 as amended by chapter 682 of the laws of 1969, are amended to
read as follows:
§ 12-1.0 [Board of supervisors] LEGISLATURE may compromise or cancel
taxes. The [board of supervisors] LEGISLATURE may compromise and cancel
unpaid county taxes and tax sales heretofore or hereafter levied or made
and may also compromise and cancel any tax sale certificates held and
owned by the county. In raising the deficiency caused by any compromise
or cancellation of such taxes or tax sale certificates such board may
adjust and apportion the amount of such deficiency or any part thereof
to the several towns and districts of the county as shall be just,
taking into consideration the extent to which such town or district has
been benefited by such taxes; provided, however, that no accumulation of
interest, fees or penalties subsequent to the date of the sale of any
such uncollected tax or tax sale certificate shall be charged back to
any town or district, but the same shall be a general county charge.
§ 12-2.0 Accounts with towns, fire and school districts. It shall be
the duty of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to keep a record of all county taxes and tax sales and of all
tax sale certificates cancelled or compromised by such board. Such
record shall be in the form of debtor and creditor with each town, fire
district and school district in the county and, among other things,
shall show [in appropriate columns] the name of the reputed owner of the
real property against which the tax was levied; a description of the
real property sufficient to identify it; the amount of the tax, and if
any part thereof is an unpaid school tax, the amount of the school tax
unpaid on the county tax roll; the amount, if any, paid in compromise of
the tax; and the amount necessary to be paid by the town, fire district
or school district to reimburse the county on account of the cancelled
or compromised tax. The [commissioner of finance] DIRECTOR OF REAL PROP-
ERTY TAX SERVICES shall transmit his transcript of such record to the
Erie county legislature on or before the second Tuesday of February of
each year.
§ 12-4.0 [Board of supervisors] LEGISLATURE to apportion amounts paya-
ble. The [board of supervisors] LEGISLATURE, on or before the first day
of March in each year shall apportion the amount payable to the county
by each town, fire district or school district on account of taxes, tax
sales and tax sale certificates cancelled or compromised by the board
during the previous accounting period.
§ 12-5.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to render statements. The [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES on or before the tenth day of March in each
year shall file with each such town, fire district and school district
A. 10911--A 38
an annual itemized statement of the amounts so apportioned and due the
county from such town or districts.
§ 12-7.0 Town to raise amount and pay [commissioner of finance] DIREC-
TOR OF REAL PROPERTY TAX SERVICES. The amount apportioned to and payable
by the town or such an amount as shall be finally fixed by the court,
shall be included and raised by tax in the next ensuing annual tax levy
on behalf of such town and when collected or received shall be paid to
the town supervisor and by him paid to the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES. The town board shall annually
certify to the Erie county legislature the amount chargeable to the town
at large and the amount chargeable to each special improvement district
therein, at the same time and in the same manner as town budgets and
annual estimates are certified to the Erie county legislature for the
purpose of levying the tax therefor. The Erie county legislature shall
levy, assess and spread upon all taxable real property in the town the
amount certified to it to be borne by the town at large, and shall levy,
assess and spread upon all real property located in each special
improvement district liable to assessment, the amount certified to it to
be borne by such district. Such taxes and assessments shall be levied
and collected in the same manner as other town and special district
taxes are levied and collected.
§ 12-8.0 Fire district to raise amount and pay [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. The amount apportioned
to and payable by the fire district or such an amount as shall be final-
ly fixed by the court, shall be included in the next ensuing annual
statement of expenditures to be filed by such fire district with the
town board and the supervisor of the town in which such fire district is
located. The Erie county legislature shall levy, assess and spread the
said amount in the same manner and at the same time as it levies,
assesses and spreads such annual statement of fire district expendi-
tures; and such amount when collected or received, shall be paid to the
town supervisor and by him paid over to the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES.
§ 12-9.0 School district to raise amount and pay [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. The amount apportioned
to and payable by the school district or such amount as shall be finally
fixed by the court shall be included in the next ensuing annual budget
of such school district and raised by tax upon all taxable real property
therein in the manner provided in this act for the levying and raising
of school district taxes, and when collected such amount shall be paid
by the school treasurer to the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES.
§ 12-10.0 When account payable; suit therefor or withholding same from
other funds. Moneys, if any, payable to the county pursuant to this
article, which shall remain unpaid for sixty days after the ensuing
annual settlement date, or any extension of such settlement date between
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES and
the town collectors or receivers of taxes, whether or not a tax or taxes
shall have been levied therefor, may be recovered in a civil action
against the town, fire district or school district in default; or the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES in his
discretion may deduct the amount or any portion of such unpaid amount
from any state or other moneys paid to or received by the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES for repayment to such
town or district in default.
A. 10911--A 39
§ 12. Article XIII of chapter 812 of the laws of 1942, constituting
the Erie county tax act, is REPEALED.
§ 13. Section 14-1.0 of chapter 812 of the laws of 1942, constituting
the Erie county tax act, is amended and a new section 14-10.0 is added
to read as follows:
§ 14-1.0 Resale of tax foreclosed lands. Notwithstanding the
provisions of any general, special or local law to the contrary, the
county may sell, convey, lease or exchange any real property acquired by
it pursuant to the provisions of this act, regardless of whether such
acquisition was by means of foreclosure of tax liens as in a mortgage
foreclosure proceeding or by means of the in rem provisions of this act,
or by voluntary conveyance in lieu of foreclosure. Such sale, convey-
ance, lease or exchange may be made either with or without advertising
for bids and at either public or private sale, and upon such terms as
the [board of supervisors] LEGISLATURE may see fit to impose. No such
sale, conveyance, lease or exchange shall be made unless and until the
same shall have been directed by a majority vote of the [board of super-
visors] LEGISLATURE. All sales, conveyances, leases and exchanges of
such lands heretofore made by the county are hereby specifically vali-
dated, ratified and confirmed.
§ 14-10.0 SEVERABILITY OF PROVISIONS. THE POWERS GRANTED AND THE
DUTIES IMPOSED BY THIS ACT AND THE APPLICABILITY THEREOF TO ANY PERSONS,
TAX DISTRICTS OR CIRCUMSTANCES SHALL BE CONSTRUED TO BE INDEPENDENT AND
SEVERABLE AND IF ANY ONE OR MORE SECTIONS, CLAUSES, SENTENCES OR PARTS
OF THIS ARTICLE, OR THE APPLICABILITY THEREOF TO ANY PERSONS, TAX
DISTRICTS OR CIRCUMSTANCES SHALL BE ADJUDGED UNCONSTITUTIONAL OR INVAL-
ID, SUCH JUDGMENT SHALL NOT AFFECT, IMPAIR OR INVALIDATE THE REMAINING
PROVISIONS THEREOF OR THE APPLICABILITY THEREOF TO OTHER PERSONS, TAX
DISTRICTS OR CIRCUMSTANCES, BUT SHALL BE CONFINED IN ITS OPERATION TO
THE SPECIFIC PROVISIONS SO HELD UNCONSTITUTIONAL AND INVALID AND TO THE
PERSONS, TAX DISTRICTS AND CIRCUMSTANCES AFFECTED THEREBY.
§ 14. This act shall take effect immediately.
2017-A10911B (ACTIVE) - Details
2017-A10911B (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
10911--B
I N A S S E M B L Y
May 29, 2018
___________
Introduced by M. of A. RYAN -- read once and referred to the Committee
on Real Property Taxation -- 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 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:
Section 1. Section 2-1.0 of chapter 812 of the laws of 1942, consti-
tuting the Erie county tax act, subdivision (c) as amended by chapter
878 of the laws of 1953, subdivision (e) as amended by chapter 682 of
the laws of 1969, subdivisions (h) and (i) as amended by chapter 474 of
the laws of 1952 and subdivision (p) as added by chapter 439 of the laws
of 1997, is amended to read as follows:
§ 2-1.0 Definitions. As used in this act
(a) The term "county" means the county of Erie as the same now is or
may hereafter be constituted.
(b) The term "town" means each of the towns of the first and second
class within the county of Erie and shall be interpreted to mean the
cities of Lackawanna and Tonawanda.
(c) The term "school district" means so much of a school district as
lies within the boundaries of the county of Erie except city school
districts and such other school districts as are coterminous with the
limits of any city or town and except so much of a city school district,
as defined or created by the education law, as lies within the bounds of
any city.
(d) The term ["board of supervisors"] "LEGISLATURE" means the [board
of supervisors of the county of] Erie COUNTY LEGISLATURE WHICH SHALL BE
COMPOSED OF ELEVEN MEMBERS WHO SHALL BE ELECTED ONE FROM EACH OF THE
ELEVEN LEGISLATIVE DISTRICTS OF ERIE COUNTY AND WHEN LAWFULLY CONVENED,
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16005-10-8
A. 10911--B 2
SHALL CONSTITUTE THE ERIE COUNTY LEGISLATURE WHICH SHALL BE THE LEGISLA-
TIVE AND GOVERNING BODY OF THE COUNTY OF ERIE.
(e) The term ["commissioner of finance"] "DIRECTOR OF REAL PROPERTY
TAX SERVICES" means the [commissioner of finance of the county of Erie,
and in respect of county taxes levied upon real property within the city
of Buffalo, and of county and school district taxes unpaid on the rolls
returned by the several collectors and receivers of taxes, the term
means the collector of such county and school district taxes] DIRECTOR
OF REAL PROPERTY TAX SERVICES OF ERIE COUNTY, WHO SHALL BE THE HEAD OF
THE DEPARTMENT OF REAL PROPERTY TAX SERVICES AND WHO SHALL PERFORM ALL
DUTIES IN RELATION TO THE ADMINISTRATION AND COLLECTION OF TAXES HERETO-
FORE PERFORMED BY A COUNTY TREASURER OR COMMISSIONER OF FINANCE; WHO
SHALL PERFORM ALL DUTIES IN RELATION TO THE EXTENSION OF TAXES AND THE
ISSUING OF TAX BILLS HERETOFORE PERFORMED BY THE CLERK OF THE ERIE COUN-
TY LEGISLATURE; WHO SHALL KEEP A RECORD OF THE TRANSFER OF TITLE TO REAL
PROPERTY AND IMMEDIATELY NOTIFY THE TOWN ASSESSOR OR THE CITY BOARD OF
ASSESSORS OF ALL SUCH TRANSFERS IN EACH TOWN OR CITY AS THE CASE MAY BE;
WHO SHALL MAKE AVAILABLE A CONSULTATION AND ADVISORY SERVICE TO ASSIST
LOCAL ASSESSORS IN THE PERFORMANCE OF THEIR DUTIES AND IN THE ESTABLISH-
MENT AND MAINTENANCE OF SUITABLE PROCEDURES AND FACILITIES TO IMPROVE
ASSESSMENT RECORDS AND PRACTICES; WHO SHALL SUBMIT TO THE COUNTY EXECU-
TIVE PROPOSED COUNTY TAX EQUALIZATION RATES CONSISTENT WITH STANDARDS
PRESCRIBED BY THE LEGISLATURE; WHO SHALL SUBMIT TO THE COUNTY LEGISLA-
TURE AND THE COUNTY EXECUTIVE REPORTS AND INTERPRETATIONS THEREOF AS
REQUESTED ON A TIMELY BASIS AND WHO SHALL PERFORM ALL DUTIES NOW OR
HEREAFTER REQUIRED BY LAW TO BE PERFORMED BY THE COUNTY DIRECTOR OF REAL
PROPERTY.
(f) The term "assessors" means the board of assessors or the single
assessor in each of the towns AND CITIES within the county of Erie [and
of the city of Lackawanna; and in respect to the assessment of real
property for state and county purposes, the term means the assessors of
the city of Tonawanda and the city of Buffalo].
(g) The term "collector" or "receiver of taxes" means the tax collect-
ing officer of each town in the county of Erie and the treasurer of the
city of Lackawanna and the city of Tonawanda.
(h) The term "county assessment roll" means the assessment roll duly
prepared by the assessors [and the clerk of the board of supervisors]
for the levy, spread and collection of state, county, town and district
taxes, either prior or subsequent to the final correction of such roll.
(i) The term "school district assessment roll" means [such a dupli-
cate] THAT part of the county assessment roll as is prepared by the
assessors [and the clerk of the board of supervisors] AND/OR THE DIREC-
TOR OF REAL PROPERTY TAX SERVICES for the levy, spread and collection of
school district taxes, either prior or subsequent to the final
correction of such roll.
(j) The term "tax roll" means the county assessment roll after the
levy and spread thereon of the state, county, town and district AND
SPECIAL DISTRICT taxes by the [board of supervisors] LEGISLATURE.
(k) The term "school district tax roll" means the school district
assessment roll after the levy and spread thereon of the school district
taxes against the taxable real property located within such school
district.
(l) The term "taxes" as a noun means the taxes levied for all state,
county, town [and], DISTRICT AND special district purposes by the [board
of supervisors] LEGISLATURE.
A. 10911--B 3
(m) The term "school taxes" or "school district taxes" means the taxes
levied for school district purposes against so much of the taxable real
property within a school district as lies within the bounds of the coun-
ty of Erie.
(n) The term "assessed valuation" means the appraised value of real
property and of special franchises as the same appear upon the county
assessment rolls and the school district assessment rolls, either prior
or subsequent to the final correction of such rolls.
(o) The term "budget" with reference to school districts means so much
of the estimated expenditures of a school district as is to be raised by
a tax on real property liable therefor.
(p) The term "village" means each of the villages within the county of
Erie.
(Q) THE TERM "HOMESTEAD PROPERTY" MEANS ANY ONE OR TWO FAMILY RESIDEN-
TIAL REAL PROPERTY THAT IS OWNER-OCCUPIED AS DEFINED IN THIS SUBDIVI-
SION, INCLUDING PROPERTY THAT IS CONTIGUOUS, VACANT AND UNIMPROVED. FOR
THE PURPOSES OF THIS DEFINITION, "OWNER-OCCUPIED" MEANS OCCUPIED BY AN
OWNER OF THE PROPERTY, PROVIDED THAT THE OWNER IS A NATURAL PERSON, OR
THE SPOUSE, SIBLING, PARENT, CHILD, GRANDPARENT, GRANDCHILD, AND ALL
PERSONS WHO ARE RELATED BY BLOOD, MARRIAGE OR ADOPTION, OF A DECEASED
OWNER WHO OCCUPIED THE DWELLING WITHIN TWELVE MONTHS OF THE TIME OF HIS
DEATH.
§ 2. Sections 3-2.1, 3-2.2, 3-3.0, 3-4.0, 3-5.0 and 3-6.0 of chapter
812 of the laws of 1942, constituting the Erie county tax act, section
3-2.1 as added by chapter 474 of the laws of 1952, sections 3-2.2 and
3-6.0 as added by chapter 760 of the laws of 1953, sections 3-3.0 and
3-4.0 as amended by chapter 413 of the laws of 2008 and section 3-5.0 as
amended by chapter 188 of the laws of 2000, are amended to read as
follows:
§ 3-2.1[.] Assistance in preparation of county assessment rolls. In
order to promote uniformity, accuracy and efficiency in the preparation
of annual county assessment rolls, and notwithstanding the provisions of
any other general, special or local law, [the clerk of] the [board of
supervisors] DIRECTOR OF REAL PROPERTY TAX SERVICES is hereby authorized
and empowered to furnish to any ASSESSOR OR town board of assessors
which requests the same, the information, data, AND clerical assistance
[and use of mechanical devices and tabulating machines] employed [by
such clerk] in the preparation of annual county tax rolls. [Such
assistance may include special descriptive symbols, designations and
codes to identify each parcel of real property in any such town, the
furnishing of assessment roll forms upon which such clerk may imprint,
by the use of mechanical means or tabulating machines, such assessment
information as may be available to him, including, but not restricted
to, the data contained upon the last preceding assessment roll of such
town.] The furnishing of such assistance [by such clerk] shall in no
manner affect or modify the powers and duties vested in or imposed upon
ASSESSORS OR boards of assessors by this or any other law relating to
the assessment of real property, the verification of assessment rolls,
the final completion thereof, the hearing of grievances, the publication
and posting of notices and relating to all requirements ensuing the
preparation of assessment rolls. When finally completed and verified by
the ASSESSOR OR board of assessors such assessment rolls shall be deemed
in all respects to be the annual assessment rolls prepared by the ASSES-
SOR OR boards of assessors as in this and in all other laws defined and
provided.
A. 10911--B 4
§ 3-2.2 Assistance in preparation of village and city assessment
rolls. Notwithstanding the provisions of any other general, special or
local law, the county of Erie and the villages and cities located within
such county may, pursuant to resolution of their respective governing
bodies, enter into agreements with each other with respect to the prepa-
ration of annual village or city assessment rolls by the county. Such
agreement shall provide for the payment by such village or city to the
county of the actual expense incurred by the county for the materials
used and labor furnished in the preparation of such assessment rolls[,
and may provide that such assessment rolls shall be prepared by mechan-
ical devices]. No provision of this section or of any agreement made
pursuant thereto shall in any manner affect, modify or enlarge the
duties and powers imposed upon or vested in the ASSESSOR OR board of
assessors of any such village or city by any law relating to the deter-
mination of assessed valuations of real property by such board, the
verification and final completion of such assessment rolls by such
board, the publication and posting of notices and the hearing of griev-
ances, and all other matters and requirements of law ensuing and follow-
ing the preparation of annual assessment rolls. When finally completed
and verified by the village or city board of assessors, and upon due
compliance with the provisions of law pertaining thereto, such assess-
ment rolls shall be deemed in all respects to be the annual village or
city assessment rolls prepared by the village or city board of assessors
as defined and provided in any law applicable and appertaining thereto.
§ 3-3.0 Completion of TENTATIVE assessment roll, and notice thereof.
The [board of] assessors shall complete the TENTATIVE assessment roll
for the ensuing fiscal year on or before the first day of May. The form
of such roll shall be as prescribed by law and shall provide, among
[others] OTHER INFORMATION, a separate [column therein headed "unpaid
school taxes"] LISTING OF UNPAID SCHOOL TAXES. The [board of] assessors
shall make a copy of such assessment roll which shall be left with one
of their number, and shall forthwith cause a notice to be conspicuously
posted in three or more public places within the town, stating that they
have completed the assessment roll and that a copy thereof has been left
with one of their number at a specified place where it may be seen and
examined by any person until the fourth Tuesday of May next following
and that on that day they will meet at a time and place specified in the
notice to review their assessments. During such time the assessor with
whom the roll is left shall submit it to the inspection of every person
applying for that purpose. Publication of such notice once in any news-
paper having a general circulation within the town may be made in place
of such posting.
§ 3-4.0 Notice of publication of assessment roll to non-residents.
Between the first and sixth days of May the board of assessors shall
mail a copy of the notice prescribed by section 3-3.0 to each non-resi-
dent PERSON, corporation [and person] AND/OR ENTITY who has filed a
written demand therefor with the town clerk on or before the fifteenth
day of the preceding April. In addition to the matters included in such
notice pursuant to section 3-3.0, such notice shall also specify each
parcel of land assessed to such non-resident PERSON, corporation or
[person] ENTITY and the assessed valuation thereof. Upon application
made before the third Tuesday of May by any such owner of real estate,
the assessors shall fix a time subsequent to the third Tuesday in May,
but not later than the fourth Tuesday of May, for a hearing to review
their assessment.
A. 10911--B 5
§ 3-5.0 [Final completion] COMPLETION OF FINAL ASSESSMENT ROLL. The
assessment roll shall be finally completed, verified and filed with the
town clerk in accordance with the provisions of the state real property
tax law, on or before the first day of July in each year.
§ 3-6.0 County assessment official for fire district purposes. The
valuations, real property descriptions and other pertinent data
contained in the annual county assessment roll shall be used for the
purpose of annually levying and collecting taxes for fire district, fire
protection or similar purposes. It shall be the duty of each town board
of assessors to annually certify to the [clerk of the board of supervi-
sors] DIRECTOR OF REAL PROPERTY TAX SERVICES the amount to be raised for
each fire district, fire protection or similar district, together with
an accurate reference to the real property against which a tax for such
purpose is to be levied, spread and collected. No formal or purported
copy of an assessment roll prepared by any agency other than [the] A
town board of assessors shall be recognized or used by the [clerk of the
board of supervisors] DIRECTOR OF REAL PROPERTY TAX SERVICES for the
purposes referred to in this section. The expense, if any, incurred by
any town in carrying out the provisions of this section shall be a prop-
er charge against the district on whose behalf such taxes are levied and
shall be paid by such district to such town immediately after such taxes
shall have been collected.
§ 3. Sections 4-1.0, 4-3.0, 4-3.1, 4-4.0, 4-6.0 and 4-7.0 of chapter
812 of the laws of 1942, constituting the Erie county tax act, sections
4-1.0, 4-3.0, 4-3.1 and 4-6.0 as amended by chapter 682 of the laws of
1969 and section 4-4.0 as amended by chapter 562 of the laws of 1943,
are amended to read as follows:
§ 4-1.0 County assessment official for school district purposes. The
assessment annually made and completed as the county assessment roll,
shall be the assessment for school district purposes. It shall be the
duty of the board of assessors of each town, prior to the first day of
August, to prepare a separate assessment roll of property situated with-
in the school district or districts in such town, which separate assess-
ment roll shall be copied from the assessment roll just completed [and
shall be made on forms furnished by the Erie county legislature]. Such
roll may be prepared pursuant to the provisions of section 3-2.1 of this
act, shall be verified by the board of assessors as in section 3-5.0
provided and shall be used for school district purposes. Such school
district assessment roll shall contain all of the assessment information
contained in the county assessment roll and shall also [have a ruled
column headed "school district taxes"] SEPARATELY SET FORTH THE SCHOOL
DISTRICT TAXES, and the amount of the annual school tax shall be spread
upon such roll [in such column] as in this act provided.
§ 4-3.0 Certification of school budgets and tax rates; school taxes to
be spread by [clerk of Erie county legislature] DIRECTOR OF REAL PROPER-
TY TAX SERVICES. After the lawful authorities in each school district
shall have adopted their school budget and fixed the amount of taxes to
be raised therein for such school district in the manner provided by
law, the board of education, board of trustees, or the sole trustee of
such school district, shall determine and fix the rate on each one thou-
sand dollars of assessed valuation of taxable real property therein,
necessary to raise the total amount of the budget of such school
district based upon the assessed valuations certified by the assessors.
They shall direct that the amount of such budget be raised by tax in
such school district and shall, prior to the tenth day of August of each
year, certify to and file with the [clerk of the Erie county legisla-
A. 10911--B 6
ture] DIRECTOR OF REAL PROPERTY TAX SERVICES such budget and such tax
rate, together with certified copies of all resolutions in connection
therewith. Thereupon [such clerk] THE DIRECTOR OF REAL PROPERTY TAX
SERVICES shall forthwith spread against each parcel of taxable real
property upon such school assessment roll, at the tax rate certified to
him, the amount of the school tax for the school year. The provisions of
this section relating to the spreading of the annual school district
taxes by the [clerk of the Erie county legislature] DIRECTOR OF REAL
PROPERTY TAX SERVICES shall not apply to the school districts situated
in the town of Tonawanda, but the duty of spreading such school district
taxes shall devolve upon the assessor of such town. The assessor of the
town of Tonawanda shall on or before the tenth day of August of each
year deliver such roll to the [clerk of the Erie county legislature]
DIRECTOR OF REAL PROPERTY TAX SERVICES.
§ 4-3.1 Cost of creating school district roll to be charged to respec-
tive school districts. [The actual cost to the county of procuring and
furnishing the forms for school district assessment rolls to the respec-
tive boards of assessors as provided by section 4-1.0 of this act, and
the] THE actual cost TO THE COUNTY per item of spreading the school
district taxes upon the various school district tax rolls shall be
apportioned and charged to the respective school districts benefitted by
such labor and material. The [clerk of the Erie county legislature]
DIRECTOR OF REAL PROPERTY TAX SERVICES shall on or before the first
Tuesday of October in each year certify to the Erie county legislature
the total actual cost for material furnished and labor performed in the
making and spreading of such school district tax rolls together with his
apportionment thereof to each school district benefitted thereby; and
the Erie county legislature shall thereupon and on or before the first
Tuesday of December in each year determine the proper apportionment to
be charged to each school district benefited thereby. The [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall thereafter and
on or before the tenth day of March in each year file with each such
school district a statement of the amount so apportioned to such school
district and the amount so apportioned to and payable by the school
district shall be included in the next ensuing annual budget of such
school district and raised by tax upon all taxable real property therein
in the manner provided in this act for the levying and raising of school
district taxes, and when collected such amount shall be paid by the
school treasurer to the [commissioner of finance] ERIE COUNTY COMP-
TROLLER. In the event of a default in such payment by such school
district, the county shall be entitled to proceed to satisfy such claim
as in section 12-10.0 of this act provided.
§ 4-4.0 Levy of school district taxes. The [clerk of the board of
supervisors] DIRECTOR OF REAL PROPERTY TAX SERVICES shall complete the
extension of taxes for school district purposes upon such school
district assessment roll and shall deliver such roll, together with the
certified copy of the school budget, tax rate and resolutions, to the
[board of supervisors] LEGISLATURE on or before the first day of Septem-
ber in each year. The [board of supervisors] LEGISLATURE shall, on OR
BEFORE the first Tuesday of September in each year, levy the taxes so
extended for such school district purposes and thereupon such school
district assessment roll shall become and be the school district tax
roll. The clerk of the [board of supervisors] LEGISLATURE shall cause
such school district budget, tax rate and resolutions to be printed in
the journal of the proceedings of the [board of supervisors]
LEGISLATURE.
A. 10911--B 7
§ 4-6.0 Delivery of school district tax roll and warrant. After the
Erie county legislature shall have duly levied the school district
taxes, a warrant, under the seal of the county and signed by the chair-
man and clerk of such legislature, shall be annexed to the school
district tax roll, commanding the school district tax collector, the
collector of taxes, the treasurer of the city of Lackawanna, or the
receiver of taxes, as the case may be, and after him the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as herein provided,
to collect from the several persons and on the properties named and
described in such tax roll, the several sums mentioned therein opposite
their respective names or properties as the school tax, together with
the fees, penalties and interest charges as herein set forth.
§ 4-7.0 Date of delivery of school district tax rolls. Such school
district tax rolls shall be delivered to the [supervisor of each town
and to the supervisor of the city of Lackawanna, and shall be by him
delivered to the] school district tax collector, the collector or
receiver of taxes on, or as soon after, the date of the levy of the
taxes thereon as is practicable, but in no event later than the tenth
day of September ensuing the date of levy.
§ 4. Sections 5-0.2, 5-0.4, 5-5.1, 5-9.0, 5-10.0, 5-11.0, 5-12.0 and
5-13.0 of chapter 812 of the laws of 1942, constituting the Erie county
tax act, sections 5-10.0 and 5-13.0 as amended by chapter 439 of the
laws of 1997, section 5-5.1 as amended by chapter 474 of the laws of
1952 and sections 5-9.0 and 5-12.0 as amended by chapter 682 of the laws
of 1969, are amended to read as follows:
§ 5-0.2 Method of election; certification. The election under section
5-0.0 shall be made at any annual meeting of the school district and
when such election is made it shall be certified by the clerk of the
school district to the town clerk and to the clerk of the [board of
supervisors] LEGISLATURE on or before the first day of September follow-
ing such school district meeting, and it shall be spread upon the record
or minutes of the proceedings of the town board and the [board of super-
visors] LEGISLATURE.
§ 5-0.4 Revocation of election. Such school district may, at the
second annual district meeting following the annual district meeting at
which such election is made, elect to revoke and rescind its election
that its school district taxes be collected by the town collector or
receiver of taxes, and such revocation or rescission shall be certified
by the clerk of such school district to the town clerk and to the clerk
of the [board of supervisors] LEGISLATURE on or before the first day of
September following such school district meeting; and the same shall be
spread upon the record or minutes of the proceedings of the town board
and the [board of supervisors] LEGISLATURE. But no such revocation or
rescission shall in any manner invalidate, rescind or revoke any act
done, liability imposed or right accrued whether the same be contingent,
inchoate or consummate, or any suit, proceeding or prosecution had or
commenced or any penalty incurred prior to the effective date of such
revocation or rescission.
§ 5-5.1 Tax bills to be prepared by [clerk of board of supervisors]
THE DIRECTOR OF REAL PROPERTY TAX SERVICES. Upon the [written] request
of any school district addressed to the [board of supervisors] DIRECTOR
OF REAL PROPERTY TAX SERVICES, [such board may direct its clerk to] THE
DIRECTOR, OR HIS DESIGNEE, MAY prepare for such school district annual
school district tax bills [by the use of accounting or tabulating
machines]. Such tax bill shall be in such form as will comply with the
provisions of this article. The actual cost to the county of procuring
A. 10911--B 8
and preparing such tax bills shall be a charge upon the school district
at whose request the same shall have been prepared and the county shall
be reimbursed and shall be paid such cost as in section 4-3.1 of this
act provided.
§ 5-9.0 Transcript of uncollected school district taxes. On the first
day of December next succeeding the delivery of the school district tax
rolls to the several school tax collectors, town collectors and receiv-
ers of taxes, or within five days thereafter, each school district tax
collector, town collector or receiver of taxes shall make a return of
the uncollected school district taxes to the board of education, board
of trustees or sole trustee of the school district; and such board of
education, board of trustees or sole trustee of such school district
shall make its certification and transmit the account, collector's affi-
davit and the certificate to the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES not later than the eighth day of December.
§ 5-10.0 Certification of unpaid school taxes to Erie county legisla-
ture. The [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES, after balancing and verifying such account of uncollected
school taxes, shall cause a transcript of the same to be filed with the
Erie county legislature of the county, and the [clerk of the Erie county
legislature] DIRECTOR OF REAL PROPERTY TAX SERVICES shall thereupon and
prior to the delivery of county tax rolls prescribed by section 6-2.0,
spread such uncollected school district taxes, with an addition of ten
and one-half per centum, against the respective properties appearing on
the county assessment roll and liable therefore.
§ 5-11.0 Payment by county to school districts. The [board of supervi-
sors] LEGISLATURE, on or before the twentieth day of February of each
year shall cause to be paid to the respective school districts the
amount of such uncollected school district taxes, without interest, fees
or penalties.
§ 5-12.0 Uncollected school district taxes belong to the county. Upon
the receipt by the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES of the account of uncollected school district taxes, such
uncollected taxes thereon shall be and become the property of the county
of Erie and the county shall be entitled to collect and receive the same
with all lawful fees, penalties and interest charges as in this act
provided, to the same effect as though the said uncollected school
district taxes were county taxes returned to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES.
§ 5-13.0 Collection by [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES. Such unpaid school district taxes may be paid to
and shall be received by the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES with the ten and one-half per centum thereon
during the month of December and upon the payment of same such [commis-
sioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall issue
therefor his receipt, which receipt shall contain the same information
as is contained on the receipt issued pursuant to section 5-5.0, except
that the date of the receipt of such school district tax roll and
warrant by the collector or receiver of taxes need not be shown.
§ 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,
6-7.0, 6-8.0, 6-8.2, 6-9.0, 6-11.0, 6-13.0, 6-14.0, 6-16.0, 6-17.0,
6-18.0, 6-19.0, 6-20.0, 6-21.0, 6-23.0 and 6-24.0 of chapter 812 of the
laws of 1942, constituting the Erie county tax act, section 6-1.0 as
amended by chapter 627 of the laws of 1956, sections 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, 6-19.0, 6-20.0,
6-21.0 and 6-23.0 as amended by chapter 682 of the laws of 1969,
A. 10911--B 9
sections 6-4.1 and 6-17.0 as amended by chapter 390 of the laws of 1999,
sections 6-7.0 and 6-8.0 as amended by chapter 8 of the laws of 2006,
section 6-8.2 as added and section 6-16.0 as amended by chapter 439 of
the laws of 1997, section 6-14.0 as amended by chapter 228 of the laws
of 1986, and section 6-24.0 as added by chapter 733 of the laws of 1959,
are amended to read as follows:
§ 6-1.0 General tax levy; town and county budgets. [The board of
supervisors may prescribe and furnish the forms on which the proposed
taxes to raise county, town and special district budgets shall be
entered, and may authorize and direct the employment of tabulating or
other accounting machinery in ascertaining, spreading, entering and
extending such taxes.] The budgets of the several towns, fire districts
and local improvement districts shall be certified to the [board of
supervisors] ERIE COUNTY LEGISLATURE at least one week prior to the last
Tuesday of November, in accordance with law and the provisions of this
act, and upon the adoption of the county budget for the ensuing fiscal
year, [such board] THE LEGISLATURE shall[, on the last Tuesday of Novem-
ber, each year,] levy and cause to be spread the taxes to be raised for
such town, fire district and local improvement district budgets and
shall, at the same time, levy and cause to be spread the state and coun-
ty taxes pursuant to law for the ensuing fiscal year.
§ 6-2.0 Fiscal year; tax lien date; delivery of rolls. The fiscal year
of the county shall begin on the first day of January and end on the
thirty-first day of December in each year. After the Erie county legis-
lature shall have duly completed the tax rolls of the several cities and
towns of said county, the taxes and assessments thereon shall be and
become liens as of the first day of January next ensuing the levy there-
of and shall remain such liens until paid; and the said [board] LEGISLA-
TURE shall cause the rolls of the city of Buffalo to be delivered to the
[commissioner of finance] DIRECTOR OR REAL PROPERTY TAX SERVICES and
shall cause the rolls of the cities of Tonawanda, and Lackawanna and the
several towns to be delivered to their respective collectors and receiv-
ers of taxes on or as soon after the first day of January as practica-
ble, but in no event later than the first day of February in each year.
§ 6-2.1 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to indicate tax delinquency on tax rolls. It shall be the duty
of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES,
prior to the delivery of the tax rolls as directed in section 6-2.0, to
indicate which parcels of real property on such rolls are tax delin-
quent, by marking upon such rolls opposite the parcel of real property
affected, a statement indicating that there are unpaid taxes upon such
real property. The provisions of this section are for the benefit and
advice of delinquent taxpayers, and failure of the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to indicate such delin-
quency on such rolls shall in no manner affect the validity or enforcea-
bility of any tax, tax sale or tax sale certificate founded upon or in
any manner connected with such tax roll.
§ 6-3.0 Warrant to [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES. To each roll so delivered to the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES a warrant under the seal of the
county and signed by the then chairman and clerk of the Erie county
legislature shall be annexed, commanding him to collect from the several
persons and on the properties named and described in the tax rolls the
several sums mentioned in [the last column of] said rolls opposite their
respective names or properties, together with the fees, penalties and
interest charges as herein set forth.
A. 10911--B 10
§ 6-4.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to advertise collection of taxes. The [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, upon receiving such
rolls and warrants, shall cause to be published for not exceeding twenty
insertions, in two or more [daily] newspapers published in the [city of
Buffalo, each having a daily average] COUNTY OF ERIE, ONE OF WHICH SHALL
BE A NEWSPAPER WITH A circulation of not less than fifty thousand, a
notice that the tax rolls and warrants have been received by him and
that all persons [and], corporations AND/OR ENTITIES named therein are
required to pay their taxes at his office on or before the fifteenth day
of February next ensuing. Such notice shall incorporate the schedule of
penalties herein provided.
§ 6-4.1 Collection in the city of Buffalo. (a) The taxes in the city
of Buffalo shall be due and payable on or before the fifteenth day of
February next ensuing the levying of such tax, and when so paid, shall
be received with no additions or penalties. If paid on February
sixteenth and before March first, one and one-half per centum shall be
added; if paid on March first and before March sixteenth, three per
centum shall be added; if paid on March sixteenth and before April
first, four and one-half per centum shall be added; if paid on April
first and before April sixteenth, six per centum shall be added; if paid
on April sixteenth and before May first, seven and one-half per centum
shall be added. On the first day of May [and on the first day of each
month thereafter] an additional one and one-half per centum shall be
added [and collected by the commissioner of finance]; ON THE FIRST DAY
OF JUNE AN ADDITIONAL TWO PER CENTUM SHALL BE ADDED; ON THE FIRST DAY OF
JULY TWO AND ONE-HALF PER CENTUM SHALL BE ADDED; ON THE FIRST DAY OF
AUGUST THREE PER CENTUM SHALL BE ADDED; ON THE FIRST DAY OF SEPTEMBER
THREE AND ONE-HALF PER CENTUM SHALL BE ADDED; ON THE FIRST DAY OF OCTO-
BER FOUR PER CENTUM SHALL BE ADDED; AND ON THE FIRST DAY OF NOVEMBER
FOUR AND ONE-HALF PER CENTUM SHALL BE ADDED AND SUCH AMOUNTS SHALL BE
COLLECTED BY THE DIRECTOR OF REAL PROPERTY TAX SERVICES until the date
of the sale of such unpaid taxes as in this act provided. Whenever the
last day to pay such taxes without a penalty or with a stated penalty,
as hereinbefore or hereinafter provided, falls on a Sunday or legal
holiday, such taxes may be paid on the next business day succeeding such
Sunday or legal holiday without incurring any additional penalty.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the county of Erie is
authorized to accept partial payments to be applied toward current
fiscal year taxes.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid current fiscal year taxes on the one hand and
the fees, penalties and interest charges accrued thereon on the other,
as of the date of the partial payment, in the proportions, respectively,
which the unpaid taxes and the accrued fees, penalties and interest
charges bear to the aggregate amount of the unpaid current fiscal year
taxes and the fees, penalties and interest charges accrued thereon.
(d) Except in the reduction of the unpaid amount of current fiscal
year taxes or liens, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the authority of the county to sell tax
certificates, to issue or take a tax deed to any real property affected
by a tax certificate or to prosecute an action to foreclose or otherwise
A. 10911--B 11
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 6-5.0 Warrants to town collectors. To each roll so delivered to the
several town collectors and receivers of taxes, a warrant under the seal
of the county and signed by the then chairman and the clerk of the Erie
county legislature shall be annexed, commanding such collector or
receiver of taxes, and after him the [commissioner of finance] DIRECTOR
OF REAL PROPERTY TAX SERVICES as herein prescribed, to collect from the
several persons and on the properties named and described in the tax
rolls, the several sums mentioned in [the last column of] such rolls
opposite the respective names or properties, together with the fees,
penalties and interest charges as herein set forth.
§ 6-6.0 Collectors and receivers of taxes to advertise receipt of tax
rolls and warrants. Each collector or receiver of taxes, upon receiving
such roll and warrant, shall forthwith cause to be published, for not
exceeding five insertions in a newspaper having a general circulation in
such town, a notice that the tax roll and warrant has been received by
him, specifying the date of such receipt, and that all persons [and],
corporations AND/OR ENTITIES named therein are required to pay their
taxes at his office on or before the fifteenth day of February next
ensuing, in the case of towns of the first class, and on or before the
fifteenth day of March next ensuing in the case of a town of the second
class, and that he will attend at the places and times specified in such
notice to receive such taxes as herein provided. Such notice shall
incorporate the scale of penalties herein provided. In the event that
there is no newspaper having a general circulation in such town, such
notice shall be given by posting copies thereon in five conspicuous
places within such town, calculated to give general notice to the
taxpayers thereof.
§ 6-7.0 Collection in towns of the first class; penalties. (a) Taxes
in towns of the first class as defined by law, shall be due and payable
on or before the fifteenth day of February next ensuing the levying of
such tax, and when so paid, shall be received with no additions or
penalties. If paid on February sixteenth and before March first, one and
one-half per centum shall be added; if paid on March first and before
March sixteenth, three per centum shall be added; if paid on March
sixteenth and before April first, four and one-half per centum shall be
added; if paid on April first and before April sixteenth, six per centum
shall be added; if paid on April sixteenth and before May first, seven
and one-half per centum shall be added. Taxes paid on and after May
first, whether paid to the receiver of taxes pursuant to his warrant, or
any extension thereof, or to the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES after the return of the rolls to him by such
receiver of taxes, shall be paid with an addition of nine per centum on
May first, [ten] NINE and one-half per centum on June first, [twelve]
TEN per centum on July first, [thirteen] TEN and one-half per centum on
August first, [fifteen] ELEVEN per centum on September first, [sixteen]
ELEVEN and one-half per centum on October first and [eighteen] TWELVE
per centum on November first. Whenever the last day to pay such taxes
without a penalty or with a stated penalty, as hereinbefore or herein-
after provided, falls on a Sunday or legal holiday, such taxes may be
paid on the next business day succeeding such Sunday or legal holiday
without incurring any additional penalty.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, the collector or receiver
A. 10911--B 12
of taxes is authorized to accept partial payments to be applied toward
current fiscal year taxes.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid current fiscal year taxes on the one hand and
the fees, penalties and interest charges accrued thereon on the other,
as of the date of the partial payment, in the proportions, respectively,
which the unpaid taxes and the accrued fees, penalties and interest
charges bear to the aggregate amount of the unpaid current fiscal year
taxes and the fees, penalties and interest charges accrued thereon.
(d) Except in the reduction of the unpaid amount of current fiscal
year taxes or liens, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the authority of the county to sell tax
certificates, to issue or take a tax deed to any real property affected
by a tax certificate or to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 6-8.0 Collection in towns of the second class; penalties. (a) Taxes
in towns of the second class as defined by law, shall be due and payable
within ten days after the receipt of the roll and warrant by the collec-
tor, and if paid on or before the fifteenth day of March next ensuing
the levying of such tax, it shall be received together with a fee of one
and one-half per centum, unless waived as herein provided. If paid on or
after March sixteenth and before May first, seven and one-half per
centum shall be added. Taxes paid on or after May first, whether paid to
the collector pursuant to his warrant, or any extension thereof, or to
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
after the return of the rolls to him by such collector, shall be paid
with an addition of nine per centum on May first, [ten] NINE and one-
half per centum on June first, [twelve] TEN per centum on July first,
[thirteen] TEN and one-half per centum on August first, [fifteen] ELEVEN
per centum on September first, [sixteen] ELEVEN and one-half per centum
on October first and [eighteen] TWELVE per centum on November first.
Whenever the last day to pay such taxes without a penalty or with a
stated penalty, as hereinbefore or hereinafter provided, falls on a
Sunday or legal holiday, such taxes may be paid on the next business day
succeeding such Sunday or legal holiday without incurring any additional
penalty.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, the collector or receiver
of taxes is authorized to accept partial payments to be applied toward
current fiscal year taxes.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid current fiscal year taxes on the one hand and
the fees, penalties and interest charges accrued thereon on the other,
as of the date of the partial payment, in the proportions, respectively,
which the unpaid taxes and the accrued fees, penalties and interest
charges bear to the aggregate amount of the unpaid current fiscal year
taxes and the fees, penalties and interest charges accrued thereon.
(d) Except in the reduction of the unpaid amount of current fiscal
year taxes or liens, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the authority of the county to sell tax
certificates, to issue or take a tax deed to any real property affected
A. 10911--B 13
by a tax certificate or to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 6-8.2 Collection of delinquent village taxes by the county [commis-
sioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. Upon the
request by resolution of the board of trustees of any village in Erie
county, the Erie county legislature shall provide for the collection of
delinquent village taxes that are levied by such village subsequent to
the adoption of such resolution.
If action to enforce collection is to be initiated pursuant to this
section, the account and certificate described in subdivision three of
section fourteen hundred thirty-six of the real property tax law shall
be transmitted to the [county treasurer] DIRECTOR OF REAL PROPERTY
SERVICES by the board of trustees within fifteen days after the tax roll
and warrant has been returned by the village treasurer to the board of
trustees. Upon delivery to the [county treasurer] DIRECTOR OF REAL PROP-
ERTY SERVICES of the account and certificate of unpaid village taxes, a
penalty of seven and one-half per centum shall be added to each amount
currently due and owing. The amount of penalty and interest accumulated
on any delinquent account at the time such account is transmitted to the
[county treasurer] DIRECTOR OF REAL PROPERTY SERVICES shall be included
in and be deemed part of the amount of the unpaid tax for purposes of
payments to the village from the county [treasurer] and for purposes of
computing the additional percentage levied by the county legislative
body.
From the time of the return of the certified account of unpaid village
taxes described in this section, until a time two weeks prior to the
last day that is provided by law for the levy of town and county taxes,
the Erie county [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES shall receive the amount of taxes entered on said certified
account of unpaid village taxes, with interest added thereto as provided
by section 6-8.1 of this act, from any person whose real property is
included in such account. The Erie county [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES shall pay over to the village
treasurer not later than the fifteenth day of each month all monies
realized during the previous calendar month from the collection of such
unpaid taxes, including interest except that he shall retain the seven
and one-half per centum penalty imposed pursuant to this act, and such
amount shall be paid over to the county of Erie.
The [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
shall, within one year following the receipt of the account and certif-
ication of delinquent village taxes, pay to the village treasurer, the
amount of returned village taxes remaining unpaid, including interest
accumulated to the time of such payment pursuant to section 6-8.1 of
this act, to the village treasurer by the county [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, except that said
[commissioner] DIRECTOR shall retain the seven and one-half per centum
penalty imposed pursuant to this act.
Within two weeks prior to the levy of the town and county taxes, the
account and certification of delinquent taxes remaining unpaid shall be
transmitted by the [county treasurer] DIRECTOR OF REAL PROPERTY TAX
SERVICES to the county legislature, which shall cause the amount of such
unpaid taxes, together with ten and one-half per centum of the amount of
principal and interest, to be relevied upon the real property upon which
the same were originally imposed by the village. The amount relevied
pursuant to this section shall include village taxes payable in install-
A. 10911--B 14
ments which shall have remained unpaid after the date upon which the
last installment was due. After relevy on the town and county tax roll,
all such relevied amounts shall become part of the total tax to be
collected. Such relevied amounts shall be considered due and owing to
the county [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to reimburse the county for the amounts advanced pursuant to
this section.
The same proceedings in all respects shall be had for the collection
of the amount so directed to be raised by the Erie county legislature as
are provided by law in relation to the collection of county taxes.
§ 6-9.0 Payment of tax moneys to supervisor and [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. From the tax moneys so
collected, the several collectors and receivers of taxes shall pay,
first, to the supervisor of the town such sum as shall have been levied
for all town, highway, bridge, fire district, special district, and
other miscellaneous town purposes; second, to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the county the resi-
due of the tax moneys so collected. Collectors and receivers of taxes
shall deposit moneys received by them and shall disburse the same at the
time and in the manner provided by law.
§ 6-11.0 Bonds of collectors and receivers of taxes. Each collector
before receiving his roll and warrant shall execute to the supervisor of
such town a bond, with no less than two sufficient sureties, in the
penal sum of double the amount to be collected pursuant to such warrant;
or in case of a bond issued by a surety company duly licensed to issue
bonds in and by the state of New York, in a sum to be determined annual-
ly by a majority vote of such town board or common council. Such bond
shall be subject to the approval of the supervisor of such town and
shall by him be filed and recorded in the county clerk's office. Upon
certification by the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES that such collector has duly and fully accounted to such
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES upon
return of the roll, such supervisor shall forthwith file a satisfaction
of such bond in such county clerk's office, and such bond shall thereup-
on by said county clerk be marked satisfied. Where receivers of taxes
have filed official undertaking pursuant to law, indemnifying their
respective towns, no additional bond as herein provided need be
furnished to the supervisor of such town.
§ 6-13.0 Return by collectors and receivers of taxes. On the first day
of March next succeeding the delivery of the tax rolls to the several
collectors and receivers of taxes, or within five days thereafter, each
collector and receiver of taxes shall make a return to the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the amount of
taxes by him collected, and pay over all moneys due said [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES and on the first day
of April following, or within five days thereafter, shall make a like
return and payment; and on the first day of May next succeeding, or
within five days thereafter, shall return the tax roll and make a full,
complete and final accounting under oath of all taxes by him so
collected together with a full and correct statement of all unpaid taxes
contained in said roll.
§ 6-14.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES shall extend time for collection. The [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES, upon the written application of
the supervisor of any town, or the common council of the cities of Tona-
wanda or Lackawanna, shall extend the time for collection of taxes
A. 10911--B 15
remaining unpaid in any such town or city to June thirtieth in any year;
provided, however, that the collector, receiver of taxes or treasurer of
any such town or city shall fully account to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as herein provided, and
shall further account on or before the fifth day of each month during
the term of such extension.
§ 6-16.0 Disposition of fees, penalties and interest. All moneys
representing fees, penalties and interest collected as a part of any tax
pursuant to the provisions of this act, except a school district tax,
shall be accounted for and disposed of as follows:
(a) In all cases where the taxes are being collected by a collector or
receiver of taxes or a village clerk or treasurer under his warrant, the
first seven and one-half per centum penalty chargeable and collected for
delayed payment of such tax shall be considered as a fee for collection,
and such fee of seven and one-half per centum shall be retained by such
collector or receiver of taxes and shall be by him disposed of according
to law. In all cases where, pursuant to this act, more than seven and
one-half per centum penalty is chargeable and collected by such collec-
tors and receivers of taxes, such penalty charged and collected in
excess of such seven and one-half per centum shall be considered as
interest on such taxes and when so collected shall be accounted for and
paid over to the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES.
(b) After return of the tax rolls to the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES such [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES shall collect the unpaid taxes
therein contained, together with the seven and one-half per centum fees
for collection and the interest and penalties prescribed in this act.
Such fees, penalties and interest collected and received by the [commis-
sioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES on any taxes
due the county shall be received by him on behalf of the county and he
shall account therefor in accordance with law.
§ 6-17.0 Proceedings by [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES on returns.
(a) It shall be the duty of the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES to collect and receive all taxes remaining
unpaid, including the taxes returned to him pursuant to the provisions
of article five of this act, together with the penalties on all unpaid
taxes as in this act prescribed.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, following the return of
the tax rolls the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES of the county of Erie is authorized to accept partial
payments to be applied toward current fiscal year taxes.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid current fiscal year taxes on the one hand and
the fees, penalties and interest charges accrued thereon on the other,
as of the date of the partial payment, in the proportions, respectively,
which the unpaid taxes and the accrued fees, penalties and interest
charges bear to the aggregate amount of the unpaid current fiscal year
taxes and the fees, penalties and interest charges accrued thereon.
(d) Except in the reduction of the unpaid amount of current fiscal
year taxes or liens, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the authority of the county to sell tax
A. 10911--B 16
certificates, to issue or take a tax deed to any real property affected
by a tax certificate or to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 6-18.0 Warrant to sheriff to collect by levy and sale. Upon the
refusal, failure or neglect of any person or corporation named in the
county or school district tax rolls to pay the amount of his or its
respective taxes on or before the first day of September next ensuing
the levy of such tax, the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES may issue a warrant under his hand and seal
directed to the sheriff of the county commanding him to collect the
amount of such taxes remaining unpaid, together with the interest, fees
and penalties on the same, at the rates hereinbefore provided, by levy,
distress and sale of the goods and chattels of the persons or corpo-
rations so in default as described in said tax rolls, or from and out of
any goods and chattels owned by him or it, wheresoever the same shall or
may be found within the county of Erie; and no claim of title made by
any other person to such goods and chattels shall be available to
prevent the sale thereof. Warrants issued to the sheriff as herein
provided shall be returned within thirty days from the date thereof and
no later than the time fixed by this act for the sale of real property
for uncollected taxes.
§ 6-19.0 Sale by sheriff and disposition of proceeds. All moneys
collected by the sheriff under his warrant as provided in this section
shall be paid over to the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES upon the return of such warrant. Said sheriff
shall give public notice of the time and place of sale and of the prop-
erty to be sold at least six days prior to the sale, by advertisement to
be posted in at least three public places in the city, town or village
where such sale shall be made, and all such sales shall be by public
auction. If the property distrained shall sell for more than the amount
of the taxes, fees and penalties thereon and the fees and costs of such
sale, the surplus shall be returned to the person or corporation to pay
whose taxes said property was distrained and sold. If any other person
shall claim such surplus, and such claim be admitted in writing by the
person or corporation for the payment of whose taxes the same was
distrained and sold, the surplus shall be paid to such claimant; but if
such claim be contested by any person, the surplus shall be paid to the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES pending
determination by due course of law of the rights of the claimants there-
to.
§ 6-20.0 Payment of state tax. It shall not be the duty of the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to
transmit to the state department of taxation and finance any account of
unpaid taxes assessed upon corporations or upon lands in the county, or
any collector's or receiver's affidavit in relation thereto; nor shall
the department of taxation and finance credit the said [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES with any unpaid taxes on
lands or upon corporations, but the whole amount of any state tax
imposed upon property in the county shall be paid by the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to the department of
taxation and finance on or before the fifteenth day of May next after
the same shall have been assessed upon the real property of said county,
retaining for the county the compensation for receiving and disbursing
now allowed by law, together with all interest accrued on said moneys
prior to its payment to the department of taxation and finance. If there
A. 10911--B 17
is not sufficient funds then in the county treasury, available to pay
such state tax, the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES shall certify such fact to the Erie county legislature who
shall provide for the payment of same.
§ 6-21.0 Omitted taxes; erroneous descriptions. The several town
collectors and receivers of taxes upon returning their rolls to the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as
herein provided, shall deliver to him a statement of all lands omitted
from the assessment rolls or imperfectly described and of all taxes
erroneously assessed, together with such information in relation thereto
as they upon diligent inquiry shall have been able to obtain. The
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall
examine such statements of tax arrearages and shall reject all taxes on
lands that shall be so imperfectly described, and all taxes so erro-
neously assessed, in form or substance, that the collection thereof
cannot be enforced, and shall on or before the first Tuesday of November
in each year deliver a transcript thereof to the Erie county legislature
and to the boards of assessors of the respective towns or cities
affected. The board of assessors of the town or city affected by such
rejection shall cause a correct description of such lands to be entered
in the next ensuing assessment roll and the Erie county legislature
shall relevy against the said lands under the perfected description the
said tax theretofore rejected, together with the tax for the ensuing
year, marking the relevied tax as a reassessment; and the said tax so
relevied shall be considered and enforced as a tax of the year in which
such relevy shall be made. In the event that the title to any lands
shall have been transferred to a bona fide purchaser for value prior to
such relevy, the rejected tax on such lands shall not be relevied, but
the amount thereof shall be cancelled and charged back as in this act
provided.
§ 6-23.0 Collection of taxes on part of property. The grantee of a
part of any lot, piece or parcel of land charged with taxes may pay the
taxes upon such part provided that he furnish a particular specification
and description of such part and if the part on which the tax shall be
so paid shall be an undivided share, the person paying the same shall
state the name of the owner of such share. Collection of taxes upon such
part shall be made pursuant to the following:
(a) Where the tax is to be paid to the collector or receiver of taxes,
the person paying such tax on such part shall procure from the assessors
of the town in which such real property is situated a certificate, which
certificate shall show the name and address of the owner of such part,
the name and address of the owner of the remaining part, a brief
description of each part sufficient to identify the same and a division
of the assessment for all general and local purposes against the entire
lot, piece or parcel of land to be divided in such a manner as to create
two or more separate assessments against the parts so divided. Upon
presentation of such certificate to the collector or receiver of taxes,
such collector or receiver of taxes shall thereupon receive and accept
the taxes upon such part or parts in conformity with such certificate.
Such collector or receiver of taxes shall thereupon enter upon the tax
rolls the names and addresses of the owners of the respective parts, the
respective assessments and the respective taxes, together with his nota-
tion of the payment that he has received; and such collector or receiver
of taxes shall be credited upon his return to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES with the amounts so
paid.
A. 10911--B 18
(b) Where such tax upon a part of any lot, piece or parcel of land
situated within the county outside of the city of Buffalo is payable to
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, he
shall receive the same pursuant to the provisions of subdivision (a) of
this section; if such lot, piece or parcel of land is situated within
the city of Buffalo, he shall receive such tax in accordance with any
division thereof made by the board of assessors of the city of Buffalo;
provided, however, that this provision shall not apply in the event that
the lot, piece or parcel of land shall have been included in and sold at
the annual tax sale.
(c) Where the taxes on a part of any lot, piece or parcel of land
shall have been paid prior to the date of the annual tax sale, such part
shall be excepted and withheld from any such annual tax sale.
§ 6-24.0 Collection of taxes in quarterly or semi-annual installments.
1. Notwithstanding the provisions of any other general, special or local
law, the [board of supervisors] LEGISLATURE, by resolution duly adopted
in any year prior to the time of its annual tax levy therein by a two-
thirds vote of all the members of such board or body, may determine
that, until such action be rescinded, any taxes thereafter levied by it
upon real property situate within such county, may be paid in quarterly
installments, or in semi-annual installments, each of which installments
except the last shall be equal, on or before such days within the fiscal
year for which such taxes are to be levied, as may be prescribed by such
resolution.
2. Such resolution may provide different installment periods for
differing classifications of taxes and assessments. Any such resolution
shall state the number of installment payments, either two or four, and
the respective dates upon which the taxes are to become payable. No
installment may be paid unless all prior installments shall have been
paid or shall be paid at the same time.
3. The warrants issued for the collection of any such taxes shall
likewise contain appropriate directions for their collection and payment
and the return of unpaid taxes and assessments in accordance with the
law appertaining thereto as modified by and in accordance with such
resolution; and the collection of such taxes and assessments shall ther-
eafter proceed in such manner.
4. If such board or body is required to include in such levy the
amount certified to it by the appropriate officer or officers of another
municipal corporation, then in such a case the resolution specified in
subdivision one must be adopted not only by the board levying such taxes
but also by the legislative body of such other municipal corporation,
and both such resolutions must conform as to the manner and procedure
for collecting such taxes in installments.
5. If by virtue of action taken for the collection of taxes pursuant
to this section, the return of unpaid taxes be not made in time suffi-
cient to permit of the sale of the real estate therefor at the time when
such sale would otherwise be held as required by law, the time for
advertising and holding such sale and for doing any other act in
connection therewith shall be postponed until the corresponding time one
year later, when such sale shall then be held.
6. If any installment of taxes shall be paid when due or within five
days thereafter, no interest or penalty shall be charged thereon; if not
so paid, interest shall be added at the rate of six per centum per annum
to be calculated from the date first payable to and including the last
day of the month following the date of payment, or to the date specified
for the payment of the last installment of taxes, whichever shall be
A. 10911--B 19
earlier; provided that any taxes or the balance thereof remaining unpaid
on the date specified for the payment of the last installment of taxes,
shall be subject to interest and penalties on the entire amount unpaid
from the time they would attach and at the rate as otherwise provided by
law. Discounts, if any, may be allowed on taxes and assessments paid in
full within the time and at the rate provided by the law appertaining
thereto in any case.
§ 6. Sections 7-1.0, 7-2.0, 7-3.0, 7-4.0, 7-5.0, 7-7.0, 7-8.0, 7-9.0,
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
chapter 812 of the laws of 1942, constituting the Erie county tax act,
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,
7-12.0, 7-14.0, 7-14.1, 7-16.0 and 7-17.0 as amended and section 7-15.0
as renumbered by chapter 682 of the laws of 1969, and section 7-13.0 as
amended by chapter 390 of the laws of 1999, are amended to read as
follows:
§ 7-1.0 Sale of tax delinquent lands. Whenever any tax charged on real
estate and not rejected or cancelled as herein provided, shall remain
unpaid on the first day of November next ensuing the date of the levy of
the county taxes, the [commissioner of finance] DIRECTOR OF REAL PROPER-
TY TAX SERVICES shall proceed to advertise and sell tax certificates
upon such real estate for the payment of such tax, fees, penalties and
interest, and the expense on such sale. The expense of publishing and of
conducting the sale shall, except as herein provided, be a charge on the
land affected and shall be added to the tax, fees, penalties and inter-
est.
§ 7-2.0 Notice of tax sale. The [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES shall immediately after the first day of
November in each year cause to be published twice in each week for three
successive weeks in two [daily] newspapers of the county of Erie printed
in the English language [and each having a daily], ONE OF WHICH SHALL BE
A NEWSPAPER WITH A circulation of [over] NOT LESS THAN fifty thousand, a
notice to the public and all persons interested, stating that on a day
subsequent to the expiration of the said three weeks, and during the
succeeding days, which dates shall be specified in such notice, he will
sell tax certificates upon the real estate for which taxes are unpaid
for the current year at his office in the city of Buffalo, to satisfy
the taxes, fees, penalties, interest and charges which may be due there-
on at the time of such sale, and that the tax rolls containing a
description of all parcels so to be sold, together with the amount of
taxes charged thereon, the name of the owner thereof if known, and if
unknown, so marked "unknown", will be open for inspection to any person
applying therefor to the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES. Within three days after the last publication of
such notice, due proof of the publication thereof shall be made and
filed by the newspapers publishing the same in the office of the said
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, who
shall cause the same to be properly filed, indexed and numbered.
§ 7-3.0 Rules of tax sale. The [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES may prescribe reasonable rules and regu-
lations to expedite and govern the conduct of such sale and such rules
and regulations shall be set forth in said notice of sale and shall be
binding upon all persons attending such sale.
§ 7-4.0 Date of completion of sale; validity. Such sale shall commence
and be completed previous to the thirtieth day of November in the year
in which said notice is published, unless adjournments or recesses for a
total period of not more than ten days thereafter shall be taken by said
A. 10911--B 20
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. No
error or imperfection in any notice or statement so made or published
shall render any such sale void or shall in any manner affect the valid-
ity thereof; except that as to any particular parcel of property in
respect to which a material error occurred or imperfection existed, the
sale of such particular parcel may be set aside upon the suit of the
owner thereof, brought within three months after the conclusion of such
sale.
§ 7-5.0 Conduct of tax sale. On the day of sale specified in such
notice, the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES shall commence the sale of such tax certificates and he shall
continue the same from day to day, and each tax certificate shall be
sold for a sum sufficient to pay all the taxes, fees, penalties, inter-
est and charges which may be due at the time of such sale.
§ 7-7.0 Certificates of sale to county; rights thereunder. The
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES may
make certificates of sale of all tax certificates so bid in by or sold
to the county, describing the lands affected; and such certificates
shall be subject to the same right of redemption as those purchased by
individuals. If the amount of taxes on the land so affected by the sale
of a tax certificate shall not be paid, the [commissioner of finance's]
DIRECTOR OF REAL PROPERTY TAX SERVICES' deed thereof shall have the same
effect and become absolute in the same manner on the performance of all
conditions as in the case of sales and conveyances to individuals.
§ 7-8.0 Assignment of county certificates of sale. The [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall sell and assign
any tax certificate bid in by or sold to the county at any time before
the redemption of such land when so directed by resolution of the Erie
county legislature, upon payment of the amount fixed by such resolution
as reimbursement to the county, the purchaser or assignee thereof to
have all the rights and assume all the liabilities of the original
purchaser.
§ 7-9.0 Presumption of non-payment; validation. No tax, tax sale or
tax sale certificate shall be invalid or unenforceable because of the
failure of the collector or receiver of taxes to verify the return of
his tax roll; the certification by the [commissioner of finance] DIREC-
TOR OF REAL PROPERTY TAX SERVICES that any tax in the tax roll of any
tax district on file in his office remains unpaid shall be presumptive
evidence of the fact of such non-payment and after the lapse of five
years from the date at which the real property affected by such unpaid
tax has been sold, such presumption shall be conclusive and absolutely
binding upon all persons having any interest in such real property. All
taxes and assessments heretofore spread upon the assessment rolls of the
various cities and of the various towns in the county, other than on
property illegally assessed or described, are hereby validated and
rendered legal and binding upon the persons taxed and the property
assessed, notwithstanding any irregularity, omission or error in any of
the proceedings relating to the same or in the making, levying and
assessment of the same. All proceedings for the collection of such taxes
are hereby declared valid and effectual notwithstanding any irregulari-
ty, omission or error in any such proceedings; provided, however, that
nothing in this act contained shall be held to revive or validate any
claim or demand, the enforcement of which otherwise is barred by lapse
of time.
§ 7-11.0 Certificates of sale; payment and assignment thereof. The
purchasers at such tax sale shall pay the amount of their respective
A. 10911--B 21
bids to the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES within ten days after the sale, and upon such payment, the said
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall
execute and deliver to the purchaser of any such tax lien a certificate
in writing, describing the real estate affected and the sum paid there-
for. The [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES shall keep a record thereof in a book to be known as the sale
book of unpaid taxes for the year in which the sale is held. No assign-
ment of such a certificate shall be valid or effective for any purpose
until the same shall have been presented to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES and a memorandum made by
him of such assignment in the sale book containing the record of the
certificate so assigned, opposite said record. Every such certificate
shall be presumptive evidence that the sale and all proceedings prior
thereto including the assessment of the land were regular and according
to the provisions of this act and of all the laws relating thereto.
§ 7-12.0 Failure of purchaser to pay for tax sales. If any purchaser
at any sale of tax certificates for unpaid taxes made pursuant to the
provisions of this act shall neglect or refuse to pay the amount of his
purchase or purchases within the time mentioned in section 7-11.0 here-
of, the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
may state an account against such purchaser and deliver it to the county
attorney who shall be entitled to recover the same with costs from such
purchaser by an action in the name of the county, and for that purpose
he shall forthwith cause a suit to be instituted therefor. Where any
purchaser at such sale shall not have paid the amount of his purchase or
purchases within ten days after the date of sale, or the same shall not
have been collected from him, it shall be lawful for the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to forthwith cancel
such sale and thereupon all the rights of the said purchaser shall be
extinguished and the tax certificate or certificates so sold to him
shall then belong to the county as provided in section 7-6.0 of this
act. No certificate shall be delivered by the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES to any purchaser at such sale
until after the said purchaser shall have paid the full amount of all
his purchases and ten cents for each of said certificates, which sum
shall be added to and form part of the consideration of such purchase.
§ 7-13.0 Redemption within two years. (a) The owner or occupant of,
or any person interested in, any real estate sold for taxes to any indi-
vidual purchaser as aforesaid, may redeem the same at any time within
two years after the last day of such sale by paying to the [county trea-
surer] DIRECTOR OF REAL PROPERTY TAX SERVICES for the use of such
purchaser, his heirs or assigns, the sum mentioned in his certificate
and interest thereon at the rate of one and one-half per centum per
calendar month or part thereof, to be calculated from the first day of
December of the year of the sale for which such certificate was given,
together with the expenses accrued at the time of such redemption for
serving notices of redemption; and if purchased by or sold to the county
as herein provided, the said redemption may be accomplished by paying to
the [county treasurer] DIRECTOR OF REAL PROPERTY TAX SERVICES the same
amount with the same interest and accrued expenses, if any, as if a
certificate for such sale had been issued to an individual.
(b) Notwithstanding the provisions of any other general, special or
local law, rule or regulation to the contrary, the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the county of Erie is
authorized to accept partial payments to be applied toward the redemp-
A. 10911--B 22
tion of any real estate affected by a tax certificate held and owned by
the county.
(c) Each such partial payment shall be allocated and proportionally
applied against the unpaid amount of the tax certificate on the one
hand, and the fees, penalties and interest charges accrued thereon on
the other, as of the date of the partial payment, in the proportions,
respectively, which the unpaid tax certificate and the accrued fees,
penalties and interest charges bear to the aggregate amount of the
unpaid tax certificate and the fees, penalties and interest charges
accrued thereon.
(d) Except in the reduction of the unpaid amount of any tax sale
certificate or lien, the provisions of this section and the receipt of
the partial payments authorized hereunder shall not impair or otherwise
affect the creation and continuing existence of any lien for unpaid
taxes in favor of the county, the right of the county to issue or take a
tax deed to any real property affected by such a tax certificate or the
authority of the county to prosecute an action to foreclose or otherwise
enforce collection of any such tax sale certificate or lien for unpaid
taxes.
§ 7-14.0 Payment by [commissioner of finance] DIRECTOR OF REAL PROPER-
TY TAX SERVICES upon redemption. The [commissioner of finance] DIRECTOR
OF REAL PROPERTY TAX SERVICES upon receipt of any moneys for the redemp-
tion of a tax sale certificate not owned by the county, shall notify the
owner of such redemption, and upon due proof of ownership and surrender
of such certificate, such owner shall be entitled to receive from the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES the
amount so paid for the redemption thereof without any interest thereon
for the period of time between the date of redemption and repayment to
the certificate holder.
§ 7-14.1 Notice of tax delinquency to owner. It shall be the duty of
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to
mail a notice of tax delinquency at least once in each of the five years
following the date of the tax sale to the name and address of each owner
of tax-delinquent real property as such name and address appear on the
latest tax rolls in his hands. Such notice shall contain a brief
description of such tax-delinquent real property and the date when and
the amount for which such real property was sold at the tax sale for the
year of delinquency; but the provisions of this section being for the
benefit of such taxpayers, failure to mail any such statement and fail-
ure by the taxpayer to receive the same shall not in any manner whatso-
ever affect the validity or enforceability of any tax sale certificate
in the hands of any holder thereof.
§ 7-15.0 Refund for unenforceable certificate of sale; limitation.
Whenever the holder of a tax sale certificate, other than the county,
has been unable to enforce the lien of such tax sale certificate or has
been unable to recover or to retain possession of any real estate
affected by the lien of such tax sale certificate by reason of illegali-
ty in the assessment of such real estate or in the levying of the tax or
in the proceedings for the collection of such tax, the [board of super-
visors] LEGISLATURE, provided that not more than six years have elapsed
since the date on which such tax sale certificate was issued, shall
refund to such holder the face amount of such certificate together with
interest thereon at the rate of two per centum per annum. As to a tax
sale certificate held by a person other than the county which has been
outstanding and unpaid for a period of five years or more at the time
this act takes effect, the claim of the holder of such certificate for a
A. 10911--B 23
refund hereunder shall be presented to the [board of supervisors] LEGIS-
LATURE within one year from the date this act takes effect.
§ 7-16.0 Payment of certificates fifteen years old; limitation. When-
ever any tax sale certificate has been outstanding, unsatisfied and
unpaid for a period of fifteen years from the date on which such certif-
icate was issued, and provided that no proceeding shall have been there-
tofore commenced for the foreclosure of such certificate or the acquisi-
tion of title to or possession of the real estate affected thereby, such
certificate may be paid and satisfied and the real estate affected
thereby may be redeemed upon the payment to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, on behalf of the holder
of such certificate including the county of Erie, of the face amount of
such certificate without interest, fees, penalties, or any other charges
thereon; and such payment and redemption shall be as effectual and
conclusive as though made on or before the date of expiration of the
original period of redemption in this act provided. As to a tax sale
certificate which has been outstanding, unsatisfied and unpaid for a
period of fourteen years or more at the time this act takes effect, the
right of the holder of such a certificate, including the county of Erie
to demand, receive or collect such interest, fees, penalties, or any
other charges thereon shall be barred upon the expiration of one year
from the date this act takes effect.
§ 7-17.0 Certificates deemed satisfied after twenty-five years; limi-
tation. Whenever any tax sale certificate has been outstanding, unsat-
isfied and unpaid for a period of twenty-five years from the date on
which such certificate was issued, and provided that no proceeding shall
have been theretofore commenced for the foreclosure of such certificate
or the acquisition of title to or possession of the real estate affected
thereby, the rights and claims of the holder of such a certificate
including the county shall be extinguished; and such certificate is
presumed by the lapse of time to be paid and satisfied and may be
cancelled as herein provided. As to a tax sale certificate which has
been outstanding and unpaid for a period of twenty-four years or more at
the time this act takes effect, the rights or claims of the holder of
such a certificate including the county of Erie must be asserted or
prosecuted by an action, or otherwise proceeded upon as in this act
provided within one year from the date this act takes effect. Within the
limitations of the provisions of this section, the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall annually during
the month of December make an entry opposite each such certificate
outstanding, unsatisfied and unpaid upon his tax sale registers, to the
effect that such certificate is cancelled pursuant to the provisions of
this act, and upon demand such [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES shall furnish his certificate of cancellation
of such tax sale certificate, which certificate may be recorded in the
Erie county clerk's office as in this act provided. Such [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall annually on or
before the second Tuesday of February certify to the Erie county legis-
lature an abstract of such cancelled tax sale certificates owned by the
county, and the Erie county legislature shall act thereon in accordance
with the provisions of this act.
§ 7. Sections 8-1.0, 8-4.0, 8-5.0, 8-6.0, 8-7.0, 8-8.0, 8-9.0 and
8-11.0 of chapter 812 of the laws of 1942, constituting the Erie county
tax act, section 8-1.0 as amended by chapter 431 of the laws of 2010 and
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
by chapter 682 of the laws of 1969, are amended to read as follows:
A. 10911--B 24
§ 8-1.0 Notice to redeem. Except as provided in section 7-17.0 of this
act, whenever any lot or parcel of land heretofore or hereafter affected
by the sale of a tax certificate for taxes by the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall remain unredeemed
at the expiration of nine months after the date of such sale, or at any
time thereafter, the grantee under such tax sale certificate or the
person claiming under him may serve a notice, written or printed, or
partly written and partly printed on the owner of such land and also
upon all persons having mortgages upon such land, stating in substance a
description of the lot or parcel of land covered by such certificate,
the amount for which the tax lien was sold, the nature and amount of
other charges allowable under this act, the last day of redemption of
any such real estate, and the office or place where and the hours when
the money for such redemption can be paid, which office or place of
business shall be in the city of Buffalo and which hours shall be
between nine o'clock in the forenoon and four o'clock in the afternoon.
The last day of redemption to be specified in such notice shall be not
less than three months from the date of the service thereof, nor prior
to two years from the date of such sale. Such notice shall be served
personally or left with some adult person at the residence or place of
business of all persons entitled to such notice if they or any of them
reside in the city of Buffalo or have a place of business therein; and
in case they or any of them do not so reside or have such a place of
business in said city, then such notice shall be served by mailing a
copy thereof addressed to them at the post office at or nearest to their
last known or reputed place of residence, and if after diligent inquiry
no information can be obtained as to such last reputed place of resi-
dence, then such notice shall be served by mail addressed to them at the
post office at or nearest to the property described in such notice. The
expense of mailing or serving each such notice shall be added to and
become a part of the amount required to be paid for the redemption of
such real estate.
§ 8-4.0 Redemption after notice. Any person may at any time before the
last day of redemption specified in such notice redeem the said land by
paying to the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES the amount due as hereinbefore provided and every such redemp-
tion shall be as effectual as if made before the expiration of the two
years allowed to redeem the land sold.
§ 8-5.0 Redemption before notice. Any person may at any time prior to
the service of such notice to redeem, redeem any lands so sold by paying
to the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
the consideration money for which the lands to be redeemed were sold,
together with one percentum interest per calendar month thereon from the
date of the sale upon which such certificate was issued.
§ 8-6.0 Certificate of redemption. Upon redemption as herein provided,
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
shall give to the person redeeming a certificate stating the amount
paid, the year in which the sale was made and showing particularly what
land such payment is intended to redeem and such certificate shall be
evidence of such redemption.
§ 8-7.0 Proof of service of notice to redeem. The owner and holder of
any certificate of sale, in order to complete his title to the land
conveyed shall, within thirty days after the service of such notice or
notices to redeem, file with the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES a duplicate copy of the notice served,
together with the affidavit of service by some person who shall be
A. 10911--B 25
certified as credible by the officer before whom such affidavit shall be
taken, that such notice as herein required was duly and properly served,
specifying the manner and time of such service.
§ 8-8.0 Absolute conveyance upon failure to redeem. If the [commis-
sioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall be
satisfied by such affidavit that the proper notice to redeem has been
duly served, and if the moneys required to be paid for the redemption of
such land shall not have been paid as hereinbefore provided, he shall
upon demand execute and deliver to the owner of the tax sale certif-
icate, or to his heirs or assigns, a conveyance of the real estate so
affected which shall vest in the grantee an absolute estate in fee
subject, however, to the lien of any and all outstanding and unpaid tax
liens issued by the county or by any other municipality in which such
real estate is located. The [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES shall demand and receive from such purchaser, for
the county, two dollars for executing such conveyance. Before delivering
such a conveyance the [commissioner of finance] DIRECTOR OF REAL PROPER-
TY TAX SERVICES shall demand and be entitled to delivery of the tax sale
certificate or certificates held by such grantee or the person from or
through whom such grantee derives his right to such conveyance.
§ 8-9.0 Effect of tax deed. Every such tax deed shall be executed by
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES or
by his deputy, under his hand and seal, and the execution thereof shall
be acknowledged before a proper officer the same as other conveyances of
real estate are executed and acknowledged under the laws of the state.
Such tax deed shall be presumptive evidence that the sale of the tax
lien was regular and that all of the proceedings prior to such tax sale,
including the assessing of the lands affected by such tax lien, were
regular. After six years from the date of the recording of any such tax
deed in the county clerk's office, such presumptions shall be conclu-
sive.
§ 8-11.0 County may take such deed. The [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES is hereby authorized and
empowered, when so directed by the Erie county legislature, to perfect
the title of the county to any lands affected by tax certificates to and
held by the county pursuant to tax sale and in so doing, the same
proceedings shall be taken as in the case of an individual perfecting
his title to lands under this act; provided, however, that tax sale
certificates owned and acquired by the county under this act shall be
liens upon the property so sold until paid; and the notices required to
be served and the proceedings to be taken under this act for the
collection of unpaid tax liens, or perfecting the title to said lands
may be served or taken at any time before the redemption of the lands so
sold.
§ 8. Sections 9-1.0, 9-1.1, 9-2.0, 9-6.0 and 9-11.0 of chapter 812 of
the laws of 1942, constituting the Erie county tax act, sections 9-1.1,
9-2.0, 9-6.0 and 9-11.0 as amended by chapter 682 of the laws of 1969,
are amended to read as follows:
§ 9-1.0 When foreclosure may be taken. Whenever a tax sale certificate
issued on any tax sale shall be outstanding, unredeemed and unpaid for a
period of not less than two years nor more than twenty-five years after
the issuance thereof and no conveyance has been taken thereunder, the
holder of such tax sale certificate, including the county of Erie, may
bring an action to recover the amount paid for such certificate with all
interest, penalties, additions and expenses as in this act provided. For
that purpose, such a holder may maintain an action in the supreme court
A. 10911--B 26
or in the county court of Erie county for the sale of the lands affected
by such certificate. Jurisdiction of such action is hereby expressly
conferred upon such SUPREME OR county court.
§ 9-1.1 Appointment of receiver. At any time after the commencement of
an action brought pursuant to the provisions of article nine of this
act, by and on behalf of the county to foreclose one or more tax sale
certificates, the county shall be entitled, as a matter of right, to the
appointment of a receiver of the rents and profits of the real estate
affected by the tax sale certificate or certificates being foreclosed.
Application for the appointment of such receiver shall be to the court
in which such action is pending. Notice of such application shall be
given as follows: by leaving a copy thereof at each inhabited building
on the land foreclosed by the action, with a person of full age, if any
be found; upon each defendant who has appeared and answered, by mailing
a copy thereof to such defendant or his attorney; upon all other defend-
ants, by mailing a copy thereof to such defendants at their addresses if
such addresses are readily ascertainable, and if such addresses cannot
be readily ascertained the mailing of such notice to such defendants is
hereby dispensed with. On every such application the court shall desig-
nate the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to be such receiver, and such [commissioner of finance] DIREC-
TOR OF REAL PROPERTY TAX SERVICES shall act as such receiver without any
additional fees or compensation; nor shall any attorneys' fees or
compensation be allowed or granted in such receivership. The [commis-
sioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall file no
bond or undertaking in connection with any receivership granted here-
under, other than the official bond required to be filed by him pursuant
to law. As receiver the [commissioner of finance] DIRECTOR OF REAL PROP-
ERTY TAX SERVICES shall apply the rents and profits of such real estate
in satisfaction to the costs and charges of the action and in satisfac-
tion of taxes and tax liens in the order of their priority as fixed by
the final judgment of the court. He shall also have the same powers as
receivers who are appointed in actions to foreclose a mortgage on real
property, and such other and further powers as may be ordered by the
court. He shall make and file with and as a part of the judgment roll in
such proceeding an account of his receivership.
§ 9-2.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to be referee to sell. Whenever a judgment of foreclosure and
sale shall be granted in such an action to foreclose such tax sale
certificate, it shall direct the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES to act as the referee to make the sale, but
such referee shall not be entitled to any fees for such service.
§ 9-6.0 Presumptions of validity. Whenever under this act a cause of
action, defense, or counter-claim for the foreclosure of any such tax
lien or tax sale certificate exists or is in any manner founded upon
such tax lien or tax sale certificate, it shall be presumed that the
lien purported to be transferred by such instrument is a valid, subsist-
ing and enforceable lien, and that it has been duly sold or assigned to
the holder thereof, and it shall not be necessary to plead or prove any
act, proceeding, notice or action preceding the delivery of such tax
sale certificate; nor shall it be necessary to establish the validity of
the tax lien transferred or represented by such tax sale certificate. If
a party or person in interest in any such action or proceeding shall
claim that any tax lien or tax sale certificate is irregular or invalid,
or that there is any defect therein, or that any transfer or issuance of
any such tax sale certificate is irregular or invalid, such invalidity,
A. 10911--B 27
irregularity or defect must be specifically pleaded or set forth and
must be established affirmatively by the party or person pleading or
setting forth the same, and in any such action or proceeding, the tran-
script of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES and his certification thereof shall be presumptive evidence of
the legality of the taxes and assessments therein described and of the
regularity of all proceedings required by law to be taken; and after the
lapse of five years from the date on which the real property affected by
such tax sale certificate has been sold, pursuant to article seven of
this act, such presumptions shall be conclusive and absolutely binding
upon all persons having any interest in such real property.
§ 9-11.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to execute referee's deed. Upon payment of the amount for
which the real property has been sold, the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES shall execute and deliver a deed
of the lands so sold to the purchaser, his heirs or assigns. Such deed
shall contain a proper reference to the proceedings and shall be under
the seal of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES and shall be acknowledged in due form by the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES so as to entitle it to
be recorded. In the absence or inability of such [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to act, his deputy may
act as referee, execute the proper deed and seal the same as herein
provided.
§ 9. Sections 10-1.0, 10-2.0, 10-3.0, 10-4.0, 10-5.0, 10-6.0, 10-7.0,
10-9.0, 10-10.0 and 10-11.0 of chapter 812 of the laws of 1942, consti-
tuting the Erie county tax act, sections 10-2.0, 10-9.0 and 10-11.0 as
amended by chapter 682 of the laws of 1969 and section 10-10.0 as
amended by chapter 789 of the laws of 1944, are amended to read as
follows:
§ 10-1.0 [Board of supervisors] LEGISLATURE may relevy taxes. Whenever
it shall appear to the [board of supervisors] LEGISLATURE that any tax
or assessment levied or assessed in any previous year or years upon
taxable real property in the county for any general or local purpose, or
for any special improvement in a special improvement district in a town
in such county, was illegal or was erroneously taxed or assessed, by
reason of which illegal or erroneous taxation or assessment such real
property did not become subject to or liable for the payment of such tax
or assessment, the [board of supervisors] LEGISLATURE may reassess and
relevy the tax upon such real property for such general or local
purposes or for such local improvement or improvements on account of
which such illegal or erroneous taxes or assessments were levied or
assessed for such previous years or years.
§ 10-2.0 Reassessment roll made by [commissioner of finance] DIRECTOR
OF REAL PROPERTY TAX SERVICES. The Erie county legislature shall direct
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to
prepare and file with the clerk of such legislature a special reassess-
ment roll, in the same form as the roll in ordinary use within the coun-
ty, describing the real property so liable for retaxation and reassess-
ment, and showing the valuation or valuations of such real property in
the same amount as fixed by the assessors for each of the previous years
for which a retaxation and reassessment is to be made against such real
property. To such special reassessment roll shall be annexed the certif-
icate of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES, certifying that such real property has been correctly
described and that the valuations contained in such roll are identical
A. 10911--B 28
with the valuations contained in the roll in the [commissioner of
finance's] DIRECTOR OF REAL PROPERTY TAX SERVICES' office for the year
or years for which such reassessment or relevy is made.
§ 10-3.0 Action upon such roll. Upon the receipt of such special reas-
sessment roll, the [board of supervisors] LEGISLATURE of the county of
Erie shall relevy the state, county, town, school, general highway and
general light tax, and all other taxes for general purposes for the year
or years for which the relevy is made, against the real property so set
forth in the roll, at the same rate as the original levy for the year
involved was applied to the other parcels of property within the same
township; provided, however, that the [board of supervisors] LEGISLATURE
may, in its discretion, add to the amount so relevied interest at the
rate of six per centum per annum upon the several sums levied, from
January first of the year for which said tax was levied to the date of
such relevy.
§ 10-4.0 Local assessments to be levied. The [board of supervisors]
LEGISLATURE shall determine whether any of the real property so liable
for retaxation and reassessment lies within the boundaries of any local
or special improvement district in any of the towns of the county; or
within any joint local improvement districts in one or more such towns,
or partly in a town and partly in a city or village adjoining any town
within the county. Whenever any real property so liable for retaxation
or reassessment shall lie within any such special or local district, as
hereinbefore described, the [board of supervisors] LEGISLATURE shall
ascertain the total amount which was raised within said special or local
improvement district in each year for which such reassessment is made,
for interest and principal on bonded indebtedness, maintenance and
replacements. The [board] LEGISLATURE shall thereupon reassess and
relevy the local improvement assessments for the year for which such
reassessment is made, against such real property within the particular
district, in accordance with the benefits which such real property
derived from said district and the expenditures made on behalf of said
district, in the year or years involved in such reassessment; and to the
amount of such reassessment the board may, in its discretion, add inter-
est at the rate of six per centum per annum, from January first of each
year for which such assessment was levied to the date of such reassess-
ment.
§ 10-5.0 Roll to be filed with clerk of [board of supervisors] LEGIS-
LATURE. When the various items for general taxation and local improve-
ment assessments have been determined [upon] by the [board of supervi-
sors] LEGISLATURE, it shall cause the same to be relevied, reassessed
and respread against the particular parcels of real property appearing
upon such special reassessment roll, in separate columns, in the manner
provided for in the regular annual tax rolls of the county, and shall
thereupon file such completed reassessment roll with the clerk of the
[board of supervisors] LEGISLATURE.
§ 10-6.0 Notice of hearing on such roll. The [board of supervisors]
LEGISLATURE shall cause to be served upon the owners of such real prop-
erty, and all others having an interest therein, a notice that such
taxes or assessments have been relevied and respread and that a hearing
will be held before such [board of supervisors] LEGISLATURE at a time
and place to be specified in such notice for the purpose of reviewing
and correcting such retaxation or reassessment. Service of such notice
shall be made by publishing a true copy thereof in a daily newspaper
published in the city of Buffalo and in a newspaper, if any, published
in the town where the property so retaxed or reassessed is located at
A. 10911--B 29
least ten days prior to the date of such hearing. Such publication shall
be made twice in the period of ten days prior to such meeting, each
publication being at least five days apart, and such notice shall be
addressed: "To the owners, occupants and all others interested in the
within described property." Such notice shall state that said roll has
been filed with the clerk of the [board of supervisors] LEGISLATURE and
may be examined at his office, and any person feeling himself aggrieved
by such retaxation or reassessment shall attend at the time and place
specified in such notice and shall file with the [board of supervisors]
LEGISLATURE written verified objections stating the nature of his
objections and the grounds thereof.
§ 10-7.0 Hearing and proceedings thereon. The [board of supervisors]
LEGISLATURE may appoint a committee of the [board of supervisors] LEGIS-
LATURE to meet at the time and place specified in such notice and to
hear the objections to said reassessment roll and to take testimony
thereon and to inquire into the circumstances thereof and to report back
their findings to the [board of supervisors] LEGISLATURE. Such report
and reassessment roll shall lie on the table for one week and may be
thereafter adopted, modified, amended or rejected by the vote of a
majority of the elected members of the [board of supervisors] LEGISLA-
TURE.
§ 10-9.0 Delivery of roll and warrant to [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES. To such reassessment roll as
finally adopted shall be annexed a warrant under the hand and seal of
the chairman of the Erie county legislature and the clerk thereof,
directing the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to collect the amount specified [in the last column opposite]
RELATIVE TO each parcel so retaxed or reassessed, with interest at the
rate of one-half of one per centum to be added on the first day of each
month next succeeding the date on which such roll shall have been deliv-
ered to the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES. Such reassessment roll shall be forthwith delivered to the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of the
county of Erie for collection, and he shall cancel upon the various tax
rolls and tax sales registers the illegal or erroneous taxes, assess-
ments and tax sales so reassessed, and shall mark thereon an adequate
reference to the reassessment roll so delivered to him.
§ 10-10.0 Review. Any person taxed or assessed upon such reassessment
roll, claiming to be aggrieved thereby, may seek a review of the same by
certiorari pursuant to the provisions of article seventy-eight of the
civil practice [act] LAW AND RULES within thirty days after the adoption
of said roll by the [board of supervisors] LEGISLATURE.
§ 10-11.0 Foreclosure of unpaid relevied tax. Whenever any tax or
assessment on the real property described in said reassessment roll
shall remain unpaid in the hands of the [commissioner of finance] DIREC-
TOR OF REAL PROPERTY TAX SERVICES for a period of one year from the date
of the delivery of such reassessment roll to the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, the county of Erie may
bring an action in the supreme court or Erie county court, as plaintiff,
for the foreclosure of the lien of such unpaid taxes or assessments and
for the sale of the lands affected thereby. In any such action to fore-
close the said unpaid tax or assessment liens, all of the provisions of
this act relating to the foreclosure of unpaid tax liens and the sale
and conveyance of lands therefor shall apply.
§ 10. Sections 11-2.0, 11-3.0, 11-4.0, 11-6.0, 11-7.0, 11-8.0,
11-11.0, 11-12.0, 11-13.0, 11-14.0, 11-23.0, 11-24.0, 11-25.1 and
A. 10911--B 30
11-26.0 of chapter 812 of the laws of 1942, constituting the Erie county
tax act, sections 11-2.0 and 11-14.0 as amended by chapter 981 of the
laws of 1973, sections 11-3.0, 11-4.0, 11-6.0, 11-7.0, 11-11.0, 11-13.0,
11-23.0, 11-24.0 and 11-26.0 as amended by chapter 682 of the laws of
1969, subdivision (d) of section 11-4.0 as added and section 11-12.0 as
amended by chapter 431 of the laws of 2010 and section 11-25.1 as added
by chapter 767 of the laws of 1949, are amended and a new section
11-11.1 is added to read as follows:
§ 11-2.0 When applicable; presumption of non-payment of lien. Where
the county owns a tax sale certificate which has been due and unpaid for
a period of at least [two years] ONE YEAR from the date [on which] OF
THE SALE OF SUCH TAX SALE CERTIFICATE AFFECTING the real property
[affected by such tax sale certificate was sold], the lien of such tax
sale certificate may be summarily foreclosed by the county in the manner
provided by the in rem provisions of this act, notwithstanding the
provisions of any general, special or local law. Ownership by the county
of such a tax sale certificate or of a transfer of such a tax lien or of
any other instrument evidencing such tax lien issued by it shall be
conclusive evidence of the fact that the tax assessment or other legal
charges represented thereby have not been paid to the county or assigned
by it.
§ 11-3.0 Certification of tax delinquency. It shall be the duty of the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES to
transmit to the Erie county legislature from time to time transcripts of
tax delinquencies and tax delinquent real properties for foreclosure
pursuant to the in rem provisions of this act and for such purposes the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES shall
furnish to [such] THE Erie county legislature all the necessary
abstracts from his records of such delinquencies. The Erie county legis-
lature may thereupon direct that the in rem provisions of this act shall
be applied to all or any part of such real property and the delinquent
taxes set forth in such transcript and may direct the inclusion of any
other tax delinquency and tax delinquent real property subject to such
in rem foreclosure. Thereupon it shall be the duty of the county attor-
ney to conduct and consummate such foreclosure proceedings as directed
by the Erie county legislature.
§ 11-4.0 Preparation of list of tax delinquent properties. The [coun-
ty attorney] DIRECTOR OF REAL PROPERTY TAX SERVICES shall prepare a list
to be known and designated as "the list of delinquent taxes and proper-
ties," and the parcels of real property affected thereby and set forth
therein shall be numbered serially. Such list shall bear the following
caption which shall be regarded as the title of the in rem foreclosure
hereunder: "State of New York, County Court, Erie County, In the matter
of the foreclosure of tax liens by the county of Erie pursuant to the in
rem provisions of the Erie county tax act and the resolution of the Erie
county legislature as shown by item ________________ page _______ of the
minutes of the proceedings of the said legislature for the year
________________." As to each parcel of real property affected, such
list shall contain
(a) A brief description thereof sufficient to identify the same. Such
description shall be deemed sufficient when it states, as to subdivision
lots the subdivision lot number and map cover number of the subdivision
as filed in the county clerk's office; as to all other parcels the
description as it appears on the latest tax roll in the hands of the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES.
A. 10911--B 31
(b) The name of the last owner as the same appears on the latest tax
roll in the hands of the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES, or a statement that the owner is unknown, if such
be the case.
(c) A statement of the amount of the lien of each tax sale certificate
owned by the county and unpaid on such parcel, the certificate number
and year of sale of each such tax sale certificate and the date or dates
from which and the rate or rates at which interest and penalties are to
be added.
(d) A statement that the amount required to redeem any real property
affected by such a tax sale certificate, and the amount to be recovered
by the county, shall include the aggregate amount of all tax sale
certificates affecting same owned by the county as of the date such list
is filed in the county clerk's office by the county attorney, together
with all interest, penalties, additions and expenses as in this act
provided, and shall also include a per parcel fee, to be known as the
"in rem fee", which shall not exceed the sum of five hundred dollars, to
cover the presumptive cost to the county for reasonable and necessary
attorneys' fees, abstracts of title and other disbursements in
connection with such foreclosure pursuant to the in rem provisions of
this act.
§ 11-6.0 Verification of list and filing thereof. Such list shall be
verified by the affidavit of the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES and shall thereupon be filed in the county
clerk's office by the county attorney. Certified copies of such list
shall be filed by the county attorney in the office of the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES and in the office of
each ASSESSOR, tax collector and receiver of taxes and treasurer of the
respective towns, cities and villages in which such listed real property
is located.
§ 11-7.0 Effect of filing list. The filing of such list of delinquent
taxes and properties in the office of the county clerk shall constitute
and have the same force and effect and shall be deemed to give the same
notice of such foreclosure proceeding as the filing and recording in
said clerk's office of an individual notice of pendency of a tax fore-
closure action and of the filing in the county court of a separate and
individual complaint by the county against the owners of the real prop-
erty proceeded against and described, to enforce the payment of the
delinquent taxes, assessments or other lawful charges which have accumu-
lated and have become liens against such property and which remain
unpaid on said [commissioner of finance's] DIRECTOR OF REAL PROPERTY TAX
SERVICES' tax rolls.
§ 11-8.0 Duty and fee of county clerk. The county clerk shall index
such list in a separate book kept for that purpose to the name of the
county of Erie and the filing and indexing of such list shall constitute
due filing, recording and indexing of the notice of pendency as to each
parcel of property notwithstanding and in lieu of the provisions of any
other law. The county clerk shall NOT be entitled to a fee [of not more
than ten dollars] for such receiving, filing, recording and indexing of
each such list[, which fee shall be in lieu of any and all other fees
payable to such clerk for like services].
§ 11-11.0 Redemption and filing certificate thereof. Upon redemption
as permitted by this article, the person redeeming shall be entitled to
a certificate thereof from the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES describing the property in the same manner as
it is described in such list of delinquent taxes and properties. Upon
A. 10911--B 32
the filing of such certificate of redemption with the county clerk, the
county clerk shall note the word "redeemed" and the date of such filing
opposite the description of said parcel on such list. Such notation
shall operate to cancel the notice of pendency of action with respect to
such parcel.
§ 11-11.1 DEFERRAL FOR HOMESTEAD PROPERTIES. (A) WITHIN TWENTY DAYS
OF THE LAST DATE FOR REDEMPTION AS SET FORTH IN THE NOTICE PUBLISHED
PURSUANT TO SECTION 11-12.0 OF THIS ARTICLE, AN OWNER OR OCCUPANT OF A
HOMESTEAD PROPERTY AS DEFINED IN SUBDIVISION (Q) OF SECTION 2-1.0 OF
THIS ACT MAY APPLY FOR DEFERRAL OF THE FORECLOSURE PROCEEDING. THE
APPLICATION SHALL BE MADE TO THE DIRECTOR OF REAL PROPERTY TAX SERVICES
ON A FORM PRESCRIBED BY HIM. THE APPLICATION SHALL BE SWORN TO BY AN
OWNER OR OCCUPANT OF THE HOMESTEAD PROPERTY AND SUCH APPLICATION SHALL
BE NOTARIZED OR, IF A NOTARY IS UNAVAILABLE, SUCH APPLICATION SHALL BE
SIGNED AND VERIFIED OR OTHERWISE AUTHENTICATED BY A LOCAL GOVERNMENT
OFFICIAL. SUCH APPLICATION SHALL NOT BE UNDULY BURDENSOME TO THE APPLI-
CANT. THE DIRECTOR OF REAL PROPERTY TAX SERVICES OR HIS AGENTS OR
EMPLOYEES SHALL HAVE THE AUTHORITY TO INVESTIGATE THE QUALIFICATION OF A
PARCEL AS HOMESTEAD PROPERTY. WHETHER AT THE TIME OF APPLICATION OR AS
PART OF HIS INVESTIGATION, THE DIRECTOR OF REAL PROPERTY TAX SERVICES
MAY REQUIRE THE SUBMISSION OF EVIDENCE SUPPORTING THE QUALIFICATION OF A
PARCEL AS HOMESTEAD PROPERTY. IN NO EVENT SHALL SUCH APPLICATION,
INCLUDING ANY FORM AND SUPPORTING DOCUMENTS OF ANY KIND, BE CONSTRUED AS
AN ANSWER OR HAVE ANY OTHER LEGAL EFFECT IN THE FORECLOSURE PROCEEDINGS
BROUGHT PURSUANT TO THIS ARTICLE.
(B) AN OWNER OR OCCUPANT SHALL NOT BE ELIGIBLE FOR A DEFERRAL WHERE
SUCH PERSON IS THE OWNER OF ANOTHER PARCEL WITHIN THE COUNTY OF ERIE
UPON WHICH THERE IS A LIEN FOR UNPAID COUNTY, TOWN OR SPECIAL DISTRICT
TAXES.
(C) THE DIRECTOR OF REAL PROPERTY TAX SERVICES SHALL GRANT DEFERRAL TO
HOMESTEAD PROPERTIES HAVING APPLIED PURSUANT TO SUBDIVISION (A) OF THIS
SECTION.
(D) THE EFFECT OF A DEFERRAL PURSUANT TO THIS SECTION SHALL BE THAT
THE PROPERTY BE REMOVED FROM THE FORECLOSURE PROCEEDING IN THE CALENDAR
YEAR DURING WHICH DEFERRAL IS GRANTED. NOTHING IN THIS SECTION SHALL BE
CONSTRUED TO (I) ALLOW A PARCEL TO QUALIFY FOR DEFERRAL IN CONSECUTIVE
YEARS, (II) AFFECT THE ENFORCEMENT AND COLLECTION OF UNPAID TAX SALE
CERTIFICATES, AS IS PROVIDED FOR IN THIS ARTICLE, IN ANY SUBSEQUENT
CALENDAR YEAR, OR (III) PROVIDE ANY RIGHT OR REMEDY TO A PROPERTY OWNER
EXCEPT THROUGH THE FOREGOING APPLICATION PROCESS.
(E) ANY CHALLENGE TO A DETERMINATION MADE BY THE DIRECTOR OF REAL
PROPERTY TAX SERVICES PURSUANT TO THIS SECTION SHALL BE BROUGHT PURSUANT
TO ARTICLE SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES BY ORDER TO
SHOW CAUSE TO THE SAME COURT THAT HAS JURISDICTION OVER THE PENDING
FORECLOSURE PROCEEDING. ANY SUCH CHALLENGE MUST BE FILED AND SERVED NO
LATER THAN FOURTEEN DAYS PRIOR TO THE PUBLIC SALE CONDUCTED PURSUANT TO
SECTION 11-23.0 OF THIS ARTICLE.
§ 11-12.0 Public notice of foreclosure. Upon the filing of such list
in the office of the county clerk, the county attorney shall forthwith
cause a notice of foreclosure to be published at least once a week for
six successive weeks in two newspapers designated by him and published
within the county of Erie. Such notice shall be in substantially the
following form:
"State of New York, County Court, Erie County
NOTICE OF FORECLOSURE OF TAX LIENS
BY THE COUNTY OF ERIE BY ACTION IN REM
A. 10911--B 33
Please take notice that on the ___________ day of _________________
the county of Erie pursuant to law filed with the clerk of Erie county a
list of parcels of property affected by unpaid tax liens held and owned
by said county of Erie which, on such date, had been due and unpaid for
a period of at least [two years] ONE YEAR after the date [on which] OF
THE TAX SALE CERTIFICATE AFFECTING such real property [affected by such
unpaid tax liens was sold]. Such list contains as to each such parcel
(a) a brief description of the property affected by each tax lien, (b)
the name of the last known owner of such property as the same appears on
the latest tax roll in the hands of the [commissioner of finance] DIREC-
TOR OF REAL PROPERTY TAX SERVICES, or a statement that the owner is
unknown if such be the case, (c) a statement of such tax liens upon such
parcel of property including such tax sale certificates owned by the
county of Erie which shall have been due for less than two years,
together with the date or dates from which and the rate or rates at
which interest and penalties shall be computed, (d) a statement that the
amount required to redeem any such parcel of property, and the amount to
be recovered by the county, includes all tax sale certificates owned by
the county and affecting such property, together with all interest,
penalties, additions and expenses as in this act provided, and also
includes an "in rem fee" of $_____ per parcel (here insert a sum not to
exceed five hundred dollars) to cover the presumptive cost to the county
for reasonable and necessary attorneys' fees, abstracts of title and
other disbursements in connection with such foreclosure pursuant to the
in rem provisions of this act.
All persons having or claiming to have an interest in the real proper-
ty described in such list of delinquent taxes and properties are hereby
notified that the filing of such list constitutes the commencement by
said county of Erie of an action in the county court of Erie county to
foreclose the tax liens therein described by a foreclosure proceeding in
rem and that such list constitutes a notice of the pendency of action
and a complaint by the said county of Erie against each piece or parcel
of land therein described to enforce the payment of such tax liens. Such
action is brought against the real property only and is to foreclose the
tax liens described in such lists.
No personal judgment shall be entered herein against any owner for
such taxes, assessments or other legal charges or any part thereof.
This notice is directed to all persons having or claiming to have an
interest in the real property described in such list of delinquent taxes
and property and such persons are hereby notified further that a certi-
fied copy of such list of delinquent taxes and property has been filed
in the office of the [commissioner of finance] DIRECTOR OF REAL PROPERTY
TAX SERVICES of said county of Erie and in the respective offices of
each tax collector and a receiver of taxes and treasurers of the respec-
tive cities, towns, and villages in which such listed real property is
located, and will remain open for public inspection up to and including
the ___________ day of ___________________________ , (here insert a date
at least seven weeks from the date of the first publication of this
notice) which date is hereby fixed as the last day for redemption.
And take further notice that any person having or claiming to have an
interest in any such parcel of real property and the legal right thereto
may on or before said date redeem the same by paying to the said
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES of Erie
county the amount of all such unpaid tax liens thereon and in addition
thereto all interest and penalties which are a lien against such real
property computed to and including the date of redemption.
A. 10911--B 34
In the event that such taxes are paid by a person holding a lien of
record against such property, the person so paying shall be entitled to
have the tax liens affected thereby satisfied of record or to receive an
assignment of such tax liens evidenced by a proper written instrument.
Any person having any right, title or interest in or lien upon any
parcel of real property described in such list of delinquent taxes and
properties may serve a duly verified answer upon the county attorney for
the county of Erie setting forth in detail the nature and amount of his
interest and any defense or objection to the foreclosure. Such answer
must be filed in the office of the county clerk and served upon the
county attorney within twenty days after the date above mentioned as the
last day for redemption. In the event of failure to redeem or answer by
any person having the right to redeem or answer, such person shall be
forever barred and foreclosed of all his right, title, interest and
equity of redemption in and to the parcel of real property described in
such list of delinquent taxes and properties and a judgment in foreclo-
sure may be taken by default.
Take further notice that the ownership by the county of the tax sale
certificates set forth on such list of delinquent taxes and properties
is conclusive evidence of the fact that the taxes, assessments or other
legal charges represented thereby have not been paid to the county or
assigned by it.
________________________________
[Commissioner of Finance]
DIRECTOR OF REAL PROPERTY TAX
SERVICES
_______________________________
Attorney for the County of Erie
(Address)"
§ 11-13.0 Copy of notice to owner. On or before the date of the first
publication of the notice above set forth, a copy of such notice shall
be posted in the office of the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES and in the Erie county hall and also in three
other conspicuous places within each city, town or village in which the
real property affected by such proceeding is situated. The county attor-
ney shall cause a copy of such notice to be mailed to the last known
address of each owner of property affected thereby as the same appears
upon the current records and tax rolls in the office of the [commission-
er of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, and in the event
that the name or address of such owner does not appear in such records
or rolls, such mailing shall be dispensed with and an affidavit estab-
lishing the absence of such name or address shall be made and filed in
the office of the county clerk. There shall be inserted with or annexed
to such notice a statement substantially as follows:
"To the party to whom the enclosed notice is addressed:
You are the presumptive owner or lienor of one or more of the parcels
mentioned and described in the list referred to in the enclosed notice.
Unless the taxes and assessments and all other legal charges are paid,
A HOMESTEAD DEFERRAL IS GRANTED or AN answer is interposed, as provided
by statute, such property will be sold at tax foreclosure as provided by
the in rem provisions of the Erie county tax act.
Dated:
________________________________
[Commissioner of Finance]
DIRECTOR OF REAL PROPERTY TAX
A. 10911--B 35
SERVICES
_______________________________
Attorney for the County of Erie
(Address)"
§ 11-14.0 Notice to mortgagee or lienor. At any time after the enact-
ment of this act, any owner of real property in the county, any mortga-
gee thereof or any person having a lien or claim thereon or interest
therein may file with the [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES a notice stating his name, residence, and post
office address and a description of the parcel or parcels in which such
person has an interest[, which notice shall continue in effect for the
purposes of this section for a period of two years, unless earlier
cancelled by such person]. The county attorney shall mail to each such
person forthwith after the completion and filing of the list of delin-
quent taxes and posting as herein provided, a copy of the notice
required under section 11-13.0 of this act and affecting such parcel or
parcels; and shall also mail to each such person a copy of the notice of
the sale of the real property affected by such list. Such notices shall
be mailed to the last known address of such persons by registered or
certified mail within sixty days. The failure of the county attorney to
mail such notices as herein provided shall not affect the validity of
any proceeding brought pursuant to the in rem provisions of this act.
§ 11-23.0 Public sale; [commissioner of finance] DIRECTOR OF REAL
PROPERTY TAX SERVICES to be referee. The sale directed by the court
shall be at public auction under the direction of the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES who shall act as referee
thereat. Public notice thereof shall be given once a week for at least
three successive weeks in a newspaper published in the county of Erie.
The [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES
shall receive no fee or compensation for his services as such referee.
The description of the parcel of land offered for sale in such notice
shall be that contained in the list of delinquent taxes and properties
or such other description of such parcel as the court in its judgment
may direct.
§ 11-24.0 Deed description as directed by court. The judgment of fore-
closure and sale pursuant to the in rem provisions of this act, shall
direct the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES as such referee to execute and deliver to the purchaser a deed
conveying title to the parcel or parcels affected by such judgment and
sold at such sale. The description used in such deed shall be that
contained in the list of delinquent taxes and properties or such other
description as the court in its judgment may direct.
§ 11-25.1 Conclusive presumption by deed; limitation. Every deed given
pursuant to the provisions of this article shall be presumptive evidence
that the action and all the proceedings therein and all proceedings
prior thereto from and including the assessment of the lands affected
and all notices required by law were regular, were regularly had, taken
and given, and in accordance with all provisions of law relating there-
to. After two years from the date of recording such deed, such presump-
tion shall be conclusive[; except that as to such deeds which were
recorded on a date more than eighteen months prior to the date on which
this section takes effect, such presumption shall become conclusive six
months after this section takes effect]. No action to set aside such
deed may be maintained unless the action is commenced and a notice of
A. 10911--B 36
pendency thereof is filed in the office of the clerk of the county prior
to the time the presumption becomes conclusive as aforesaid.
§ 11-26.0 Report of sale and confirmation thereof not required.
Notwithstanding the provisions of any general, special or local law to
the contrary, it shall not be necessary for the [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES, as such referee, to
make a report of his proceedings as such referee; nor shall it be neces-
sary for the court to confirm by order or otherwise the proceedings of
such [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as
such referee. In the event that such a sale shall result in a surplus as
to any piece or parcel of land offered at such sale, such [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as referee shall
report the fact of such surplus to the court which shall direct the
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES as
referee to deposit such surplus in trust with the [commissioner of
finance] ERIE COUNTY COMPTROLLER for the benefit of whomsoever may be
justly entitled thereto.
§ 11. Sections 12-1.0, 12-2.0, 12-4.0, 12-5.0, 12-7.0, 12-8.0, 12-9.0
and 12-10.0 of chapter 812 of the laws of 1942, constituting the Erie
county tax act, sections 12-2.0, 12-5.0, 12-7.0, 12-8.0, 12-9.0 and
12-10.0 as amended by chapter 682 of the laws of 1969, are amended to
read as follows:
§ 12-1.0 [Board of supervisors] LEGISLATURE may compromise or cancel
taxes. The [board of supervisors] LEGISLATURE may compromise and cancel
unpaid county taxes and tax sales heretofore or hereafter levied or made
and may also compromise and cancel any tax sale certificates held and
owned by the county. In raising the deficiency caused by any compromise
or cancellation of such taxes or tax sale certificates such board may
adjust and apportion the amount of such deficiency or any part thereof
to the several towns and districts of the county as shall be just,
taking into consideration the extent to which such town or district has
been benefited by such taxes; provided, however, that no accumulation of
interest, fees or penalties subsequent to the date of the sale of any
such uncollected tax or tax sale certificate shall be charged back to
any town or district, but the same shall be a general county charge.
§ 12-2.0 Accounts with towns, fire and school districts. It shall be
the duty of the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to keep a record of all county taxes and tax sales and of all
tax sale certificates cancelled or compromised by such board. Such
record shall be in the form of debtor and creditor with each town, fire
district and school district in the county and, among other things,
shall show [in appropriate columns] the name of the reputed owner of the
real property against which the tax was levied; a description of the
real property sufficient to identify it; the amount of the tax, and if
any part thereof is an unpaid school tax, the amount of the school tax
unpaid on the county tax roll; the amount, if any, paid in compromise of
the tax; and the amount necessary to be paid by the town, fire district
or school district to reimburse the county on account of the cancelled
or compromised tax. The [commissioner of finance] DIRECTOR OF REAL PROP-
ERTY TAX SERVICES shall transmit his transcript of such record to the
Erie county legislature on or before the second Tuesday of February of
each year.
§ 12-4.0 [Board of supervisors] LEGISLATURE to apportion amounts paya-
ble. The [board of supervisors] LEGISLATURE, on or before the first day
of March in each year shall apportion the amount payable to the county
by each town, fire district or school district on account of taxes, tax
A. 10911--B 37
sales and tax sale certificates cancelled or compromised by the board
during the previous accounting period.
§ 12-5.0 [Commissioner of finance] DIRECTOR OF REAL PROPERTY TAX
SERVICES to render statements. The [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES on or before the tenth day of March in each
year shall file with each such town, fire district and school district
an annual itemized statement of the amounts so apportioned and due the
county from such town or districts.
§ 12-7.0 Town to raise amount and pay [commissioner of finance] DIREC-
TOR OF REAL PROPERTY TAX SERVICES. The amount apportioned to and payable
by the town or such an amount as shall be finally fixed by the court,
shall be included and raised by tax in the next ensuing annual tax levy
on behalf of such town and when collected or received shall be paid to
the town supervisor and by him paid to the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES. The town board shall annually
certify to the Erie county legislature the amount chargeable to the town
at large and the amount chargeable to each special improvement district
therein, at the same time and in the same manner as town budgets and
annual estimates are certified to the Erie county legislature for the
purpose of levying the tax therefor. The Erie county legislature shall
levy, assess and spread upon all taxable real property in the town the
amount certified to it to be borne by the town at large, and shall levy,
assess and spread upon all real property located in each special
improvement district liable to assessment, the amount certified to it to
be borne by such district. Such taxes and assessments shall be levied
and collected in the same manner as other town and special district
taxes are levied and collected.
§ 12-8.0 Fire district to raise amount and pay [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. The amount apportioned
to and payable by the fire district or such an amount as shall be final-
ly fixed by the court, shall be included in the next ensuing annual
statement of expenditures to be filed by such fire district with the
town board and the supervisor of the town in which such fire district is
located. The Erie county legislature shall levy, assess and spread the
said amount in the same manner and at the same time as it levies,
assesses and spreads such annual statement of fire district expendi-
tures; and such amount when collected or received, shall be paid to the
town supervisor and by him paid over to the [commissioner of finance]
DIRECTOR OF REAL PROPERTY TAX SERVICES.
§ 12-9.0 School district to raise amount and pay [commissioner of
finance] DIRECTOR OF REAL PROPERTY TAX SERVICES. The amount apportioned
to and payable by the school district or such amount as shall be finally
fixed by the court shall be included in the next ensuing annual budget
of such school district and raised by tax upon all taxable real property
therein in the manner provided in this act for the levying and raising
of school district taxes, and when collected such amount shall be paid
by the school treasurer to the [commissioner of finance] DIRECTOR OF
REAL PROPERTY TAX SERVICES.
§ 12-10.0 When account payable; suit therefor or withholding same from
other funds. Moneys, if any, payable to the county pursuant to this
article, which shall remain unpaid for sixty days after the ensuing
annual settlement date, or any extension of such settlement date between
the [commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES and
the town collectors or receivers of taxes, whether or not a tax or taxes
shall have been levied therefor, may be recovered in a civil action
against the town, fire district or school district in default; or the
A. 10911--B 38
[commissioner of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES in his
discretion may deduct the amount or any portion of such unpaid amount
from any state or other moneys paid to or received by the [commissioner
of finance] DIRECTOR OF REAL PROPERTY TAX SERVICES for repayment to such
town or district in default.
§ 12. Article XIII of chapter 812 of the laws of 1942, constituting
the Erie county tax act, is REPEALED.
§ 13. Section 14-1.0 of chapter 812 of the laws of 1942, constituting
the Erie county tax act, is amended and a new section 14-10.0 is added
to read as follows:
§ 14-1.0 Resale of tax foreclosed lands. Notwithstanding the
provisions of any general, special or local law to the contrary, the
county may sell, convey, lease or exchange any real property acquired by
it pursuant to the provisions of this act, regardless of whether such
acquisition was by means of foreclosure of tax liens as in a mortgage
foreclosure proceeding or by means of the in rem provisions of this act,
or by voluntary conveyance in lieu of foreclosure. Such sale, convey-
ance, lease or exchange may be made either with or without advertising
for bids and at either public or private sale, and upon such terms as
the [board of supervisors] LEGISLATURE may see fit to impose. No such
sale, conveyance, lease or exchange shall be made unless and until the
same shall have been directed by a majority vote of the [board of super-
visors] LEGISLATURE. All sales, conveyances, leases and exchanges of
such lands heretofore made by the county are hereby specifically vali-
dated, ratified and confirmed.
§ 14-10.0 SEVERABILITY OF PROVISIONS. THE POWERS GRANTED AND THE
DUTIES IMPOSED BY THIS ACT AND THE APPLICABILITY THEREOF TO ANY PERSONS,
TAX DISTRICTS OR CIRCUMSTANCES SHALL BE CONSTRUED TO BE INDEPENDENT AND
SEVERABLE AND IF ANY ONE OR MORE SECTIONS, CLAUSES, SENTENCES OR PARTS
OF THIS ARTICLE, OR THE APPLICABILITY THEREOF TO ANY PERSONS, TAX
DISTRICTS OR CIRCUMSTANCES SHALL BE ADJUDGED UNCONSTITUTIONAL OR INVAL-
ID, SUCH JUDGMENT SHALL NOT AFFECT, IMPAIR OR INVALIDATE THE REMAINING
PROVISIONS THEREOF OR THE APPLICABILITY THEREOF TO OTHER PERSONS, TAX
DISTRICTS OR CIRCUMSTANCES, BUT SHALL BE CONFINED IN ITS OPERATION TO
THE SPECIFIC PROVISIONS SO HELD UNCONSTITUTIONAL AND INVALID AND TO THE
PERSONS, TAX DISTRICTS AND CIRCUMSTANCES AFFECTED THEREBY.
§ 14. This act shall take effect immediately.
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