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This entry was published on 2019-12-27
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SECTION 1110
Redemption, generally
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 11, TITLE 2
§ 1110. Redemption, generally. 1. Real property subject to a
delinquent tax lien may be redeemed by payment to the enforcing officer,
on or before the expiration of the redemption period, of the amount of
the delinquent tax lien or liens, including all charges authorized by
law. If the enforcing officer is not authorized to receive such
payments, such payment shall be made to the official who is so
authorized.

2. The redemption period shall expire two years after lien date,
except that a tax district may increase the redemption period for
residential or farm property in the manner provided by section eleven
hundred eleven of this article, or a tax district may reduce the
redemption period for residential vacant and abandoned property to one
year provided the property has been placed on a vacant and abandoned
roll, or registry or list prior to the date on which taxes become
delinquent in the local municipality, pursuant to section eleven hundred
eleven-a of this article. Notwithstanding the foregoing, if the notice
published pursuant to section eleven hundred twenty-four of this article
specifies a later date for the expiration of the redemption period, the
redemption period shall expire on the date so specified.

3. If a parcel is redeemed which has been included on a list of
delinquent taxes that has been filed pursuant to section eleven hundred
twenty-two of this article, the enforcing officer shall, upon request,
issue a certificate of redemption. Upon the filing of such certificate
with the county clerk, the county clerk shall enter on such list the
word "redeemed" and the date of the filing opposite the description of
such parcel on the list of delinquent taxes. Such notation shall operate
to cancel the notice of pendency with respect to such parcel.