NY State Senate Bill 2019-S1746

Archive: Last Bill Status - In Senate Committee Local Government 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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to local government
Jan 16, 2019	referred to local government

2019-S1746 (ACTIVE) - Details

See Assembly Version of this Bill:: A6730
Current Committee:: Senate Local Government
Law Section:: Erie County Tax Act
Laws Affected:: Rpld Art XIII, amd Chap 812 of 1942, generally
Versions Introduced in 2017-2018 Legislative Session:: S9079, A10911

2019-S1746 (ACTIVE) - Summary

Relates to the assessment, levy and collection of taxes, including school district taxes in the county of Erie; and relates to authorizing and providing for the sale of lands for the nonpayment of taxes, and for the foreclosure of such lands.

2019-S1746 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S1746                Revised Memo 1/29/19

SPONSOR: GALLIVAN
 
TITLE OF BILL:

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

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill updates the Erie County Tax Act reflecting the titles and
positions that currently exist in Erie County. It changes the timeline
and penalty rate associated with foreclosure within Erie County.

 
SUMMARY OF PROVISIONS:

Section 1. Definitions. This includes defining "Legislature," "Director
of Real Property," "Assessor," and "Homestead Property."

Section 2. Updates language and titles of entities and individuals asso-
ciated with the collection of property taxes.

Section 3. Updates language and titles of entities and individuals asso-
ciated with the collection of property taxes.

Section 4. Updates language and titles of entities and individuals asso-
ciated with the collection of property taxes. Allows the director of
real property tax services to designate an individual to act on his or
her behalf for certain matters. Reduces the tax rate for delinquent
taxes from 18% to 12% annually.

Section 5. Updates language and titles of entities and individuals asso-
ciated with the collection of property taxes. Allows publishing of
notice to include any newspaper in Erie County. Adjust the rate of
interest on delinquent property taxes. Designates the schedule for due
date of taxes for both First and Second Class Towns.

Section 6. Repeals 6-8.0 of chapter 812 of the laws of 1942

Section 7. Updates language and titles of entities and individuals asso-
ciated with the collection of property taxes. Designates the schedule
for due date of taxes for both First and Second Class Towns.

Section 8. Updates language and titles of entities and individuals asso-
ciated with the collection of property taxes.

Section 9. Updates language and titles of entities and individuals asso-
ciated with the collection of property taxes.

Section 10. Updates language and titles of entities and individuals
associated with the collection of property taxes.

Section 11. Updates language and titles of entities and individuals
associated with the collection of property taxes. Reduces the timeline
for foreclosure of property for non-payment of lien from two years to
one year. Excludes Homestead Properties from this reduces timeline.
Allows the director of real property tax services to designate an indi-
vidual to act on his or her behalf for certain matters.

Section 12. Updates language and titles of entities and individuals
associated with the collection of property taxes.

Section 13. Repeals Article XIII of chapter 812 of the laws of 1942.

Section 14. Severability of provisions. Section 15. Contains effective
date.

 
JUSTIFICATION:

The Erie County Tax Act has significant portions that have existed for
over 75 years. Many portions are out of date and in need of significant
updating. In most cases, this is simply the changing of title or posi-
tion of the individual or group charged with collecting property taxes
in Erie County.

Furthermore, this act would shorten the amount of time necessary to
foreclose on properties while continuing to protect homeowners.

 
PRIOR LEGISLATIVE HISTORY:

2017-18: S.9079/A.109118 Referred to Rules/Referred to Real Property
Taxation

 
FISCAL IMPLICATIONS:

None

 
EFFECTIVE DATE:
This act shall take effect immediately.

2019-S1746 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1746
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 16, 2019
                                ___________
 
 Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the Erie county tax act, in relation to the  assessment,
   levy  and  collection of taxes, including school district taxes in the
   county of Erie; to authorize and provide for the sale of lands for the
   nonpayment of taxes, and for the foreclosure of  such  lands;  and  to
   repeal certain provisions of such act relating thereto
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   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.

                                                            LBD07635-01-9

 S. 1746                             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.

 S. 1746                             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.

 S. 1746                             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.

 S. 1746                             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-

 S. 1746                             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.

 S. 1746                             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

 S. 1746                             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,

 S. 1746                             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.

 S. 1746                            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

 S. 1746                            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

 S. 1746                            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

 S. 1746                            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-

 S. 1746                            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

 S. 1746                            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

 S. 1746                            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

 S. 1746                            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.

 S. 1746                            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

 S. 1746                            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

 S. 1746                            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

 S. 1746                            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-

 S. 1746                            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

 S. 1746                            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:

 S. 1746                            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

 S. 1746                            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

 S. 1746                            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,

 S. 1746                            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

 S. 1746                            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

 S. 1746                            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

 S. 1746                            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.

 S. 1746                            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

 S. 1746                            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

 S. 1746                            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.

 S. 1746                            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

 S. 1746                            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

 S. 1746                            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

 S. 1746                            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

 S. 1746                            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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Senate Bill S1746

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee

2019-S1746 (ACTIVE) - Details

2019-S1746 (ACTIVE) - Summary

2019-S1746 (ACTIVE) - Sponsor Memo

2019-S1746 (ACTIVE) - Bill Text download pdf

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Senate Bill S1746

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Sponsored By

Patrick M. Gallivan

Archive: Last Bill Status - In Senate Committee Local Government Committee

2019-S1746 (ACTIVE) - Details

2019-S1746 (ACTIVE) - Summary

2019-S1746 (ACTIVE) - Sponsor Memo

2019-S1746 (ACTIVE) - Bill Text download pdf

Comments