State Codes and Statutes

Statutes > New-york > Rpt > Article-11 > Title-3 > 1122

§  1122. Filing of list of delinquent taxes. 1.  Ten months after lien  date, or as soon thereafter as is practicable, but no  sooner  than  one  month  after  the  receipt  of the return of unpaid taxes, the enforcing  officer of each tax district shall execute a list of all parcels of real  property, except those excluded from such list in the manner provided by  section  eleven  hundred  thirty-eight  of  this  article,  affected  by  delinquent tax liens held and owned by such tax district.    2.  (a) In a tax district which has extended the redemption period for  residential or farm property to  three  or  four  years,  there  may  be  separate  lists  for property identified as residential or farm property  and for other property.    (b) In a tax district having a population of fifty  thousand  or  more  according to the latest federal census, there may be a separate list for  each  existing  geographical  area  such as a city, town, village, ward,  section or other appropriate area bounded or defined by law.    3.   All parcels of real  property  included  in  any  list  shall  be  numbered consecutively, by tax map number if applicable.    4.  The  enforcing  officer shall file a duplicate of each list in the  office of such enforcing officer, in the office of the attorney for such  tax district and in the office of the enforcing officer of any other tax  district having a right to enforce the payment of a tax imposed upon any  of the parcels described upon such list. The inadvertent failure of  the  enforcing  officer to include one or more parcels in such list shall not  affect the validity of any proceeding brought pursuant to this title.    5. Each such list shall be  known  and  designated  as  the  "List  of  Delinquent  Taxes".  Where  the  list  comprises parcels in a particular  area, the list shall also generally describe the  area  covered  by  the  list.    6. Each list shall also contain as to each parcel, the following:    (a) A brief description sufficient to identify each parcel affected by  such  tax lien.  In a municipal corporation for which a tax map has been  approved by the state board, a tax map identification  number  shall  be  deemed  a  sufficient  description  of any parcel, provided that (i) the  parcel has been described by such tax map reference on the tax  roll  on  which the unpaid tax has been levied, and (ii) the tax map as it existed  on  the taxable status date applicable to the tax roll has been retained  in the office of the enforcing officer or in such other  office  as  the  enforcing  officer  may  have  designated for that purpose in accordance  with the rules of the state board.    (b) The name or names of the owner or owners of each  such  parcel  as  appearing on the tax roll, and, if the parcel has been transferred after  the applicable taxable status date, as reported pursuant to section five  hundred seventy-four of this chapter.    (c)  A  statement  of  the  amount  of each tax lien upon such parcel,  including charges, as of the date of the execution of the list.    7. Such list of delinquent taxes shall be dated and subscribed by  the  enforcing officer and affirmed by him or her as true under the penalties  of  perjury.  The  enforcing  officer shall file such list of delinquent  taxes in the office of the clerk of the county  in  which  the  property  subject  to  such  tax liens is situated no later than two business days  after the execution thereof. The filing of such  list  shall  constitute  and  have  the same force and effect as the filing and recording in such  office of an individual and separate  notice  of  pendency  pursuant  to  article  sixty-five  of the civil practice law and rules with respect to  each parcel included in such list,  notwithstanding  the  provisions  of  section  six  thousand five hundred twelve of the civil practice law and  rules.8. Each county clerk with whom such list of delinquent taxes is  filed  shall  index  it  in  the  name  of the tax district filing such list. A  separate book shall be maintained for this purpose,  unless  the  county  clerk  maintains  a  computerized index. The indexing of such list shall  constitute  due filing, recording and indexing of such notice in lieu of  any other requirement under rule six thousand five hundred eleven of the  civil practice law and rules or otherwise.    9.  Every  person,  including  a  tax  district  other  than  the  one  foreclosing,  having  any right, title or interest in, or lien upon, any  parcel described in such list of delinquent taxes may redeem such parcel  in the manner provided by title two of this article.    10. (a) After a list of delinquent taxes has been filed, the enforcing  officer shall, from time to time,  execute  a  collective  statement  of  redemptions,  identifying the parcels which have been redeemed since the  last preceding collective statement of  redemptions  was  executed.  The  collective  statement  of  redemptions need not include any parcel which  was the subject of an individual certificate of  redemption,  and  shall  not include any parcel which was partially, but not fully, redeemed. The  collective  statement  of  redemptions  shall  be  dated, subscribed and  affirmed by the enforcing officer and filed with the county clerk in the  same manner as a list of delinquent taxes.    (b) Upon the filing of a collective statement of redemptions with  the  county  clerk,  the  county clerk shall, for each parcel included on the  collective statement of redemptions, enter on  the  list  of  delinquent  taxes  the  word  "redeemed"  and  the  date  of the filing opposite the  description of such parcel on such list.  Such notation shall operate to  cancel the notice of pendency with respect to each such parcel.

State Codes and Statutes

Statutes > New-york > Rpt > Article-11 > Title-3 > 1122

§  1122. Filing of list of delinquent taxes. 1.  Ten months after lien  date, or as soon thereafter as is practicable, but no  sooner  than  one  month  after  the  receipt  of the return of unpaid taxes, the enforcing  officer of each tax district shall execute a list of all parcels of real  property, except those excluded from such list in the manner provided by  section  eleven  hundred  thirty-eight  of  this  article,  affected  by  delinquent tax liens held and owned by such tax district.    2.  (a) In a tax district which has extended the redemption period for  residential or farm property to  three  or  four  years,  there  may  be  separate  lists  for property identified as residential or farm property  and for other property.    (b) In a tax district having a population of fifty  thousand  or  more  according to the latest federal census, there may be a separate list for  each  existing  geographical  area  such as a city, town, village, ward,  section or other appropriate area bounded or defined by law.    3.   All parcels of real  property  included  in  any  list  shall  be  numbered consecutively, by tax map number if applicable.    4.  The  enforcing  officer shall file a duplicate of each list in the  office of such enforcing officer, in the office of the attorney for such  tax district and in the office of the enforcing officer of any other tax  district having a right to enforce the payment of a tax imposed upon any  of the parcels described upon such list. The inadvertent failure of  the  enforcing  officer to include one or more parcels in such list shall not  affect the validity of any proceeding brought pursuant to this title.    5. Each such list shall be  known  and  designated  as  the  "List  of  Delinquent  Taxes".  Where  the  list  comprises parcels in a particular  area, the list shall also generally describe the  area  covered  by  the  list.    6. Each list shall also contain as to each parcel, the following:    (a) A brief description sufficient to identify each parcel affected by  such  tax lien.  In a municipal corporation for which a tax map has been  approved by the state board, a tax map identification  number  shall  be  deemed  a  sufficient  description  of any parcel, provided that (i) the  parcel has been described by such tax map reference on the tax  roll  on  which the unpaid tax has been levied, and (ii) the tax map as it existed  on  the taxable status date applicable to the tax roll has been retained  in the office of the enforcing officer or in such other  office  as  the  enforcing  officer  may  have  designated for that purpose in accordance  with the rules of the state board.    (b) The name or names of the owner or owners of each  such  parcel  as  appearing on the tax roll, and, if the parcel has been transferred after  the applicable taxable status date, as reported pursuant to section five  hundred seventy-four of this chapter.    (c)  A  statement  of  the  amount  of each tax lien upon such parcel,  including charges, as of the date of the execution of the list.    7. Such list of delinquent taxes shall be dated and subscribed by  the  enforcing officer and affirmed by him or her as true under the penalties  of  perjury.  The  enforcing  officer shall file such list of delinquent  taxes in the office of the clerk of the county  in  which  the  property  subject  to  such  tax liens is situated no later than two business days  after the execution thereof. The filing of such  list  shall  constitute  and  have  the same force and effect as the filing and recording in such  office of an individual and separate  notice  of  pendency  pursuant  to  article  sixty-five  of the civil practice law and rules with respect to  each parcel included in such list,  notwithstanding  the  provisions  of  section  six  thousand five hundred twelve of the civil practice law and  rules.8. Each county clerk with whom such list of delinquent taxes is  filed  shall  index  it  in  the  name  of the tax district filing such list. A  separate book shall be maintained for this purpose,  unless  the  county  clerk  maintains  a  computerized index. The indexing of such list shall  constitute  due filing, recording and indexing of such notice in lieu of  any other requirement under rule six thousand five hundred eleven of the  civil practice law and rules or otherwise.    9.  Every  person,  including  a  tax  district  other  than  the  one  foreclosing,  having  any right, title or interest in, or lien upon, any  parcel described in such list of delinquent taxes may redeem such parcel  in the manner provided by title two of this article.    10. (a) After a list of delinquent taxes has been filed, the enforcing  officer shall, from time to time,  execute  a  collective  statement  of  redemptions,  identifying the parcels which have been redeemed since the  last preceding collective statement of  redemptions  was  executed.  The  collective  statement  of  redemptions need not include any parcel which  was the subject of an individual certificate of  redemption,  and  shall  not include any parcel which was partially, but not fully, redeemed. The  collective  statement  of  redemptions  shall  be  dated, subscribed and  affirmed by the enforcing officer and filed with the county clerk in the  same manner as a list of delinquent taxes.    (b) Upon the filing of a collective statement of redemptions with  the  county  clerk,  the  county clerk shall, for each parcel included on the  collective statement of redemptions, enter on  the  list  of  delinquent  taxes  the  word  "redeemed"  and  the  date  of the filing opposite the  description of such parcel on such list.  Such notation shall operate to  cancel the notice of pendency with respect to each such parcel.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Rpt > Article-11 > Title-3 > 1122

§  1122. Filing of list of delinquent taxes. 1.  Ten months after lien  date, or as soon thereafter as is practicable, but no  sooner  than  one  month  after  the  receipt  of the return of unpaid taxes, the enforcing  officer of each tax district shall execute a list of all parcels of real  property, except those excluded from such list in the manner provided by  section  eleven  hundred  thirty-eight  of  this  article,  affected  by  delinquent tax liens held and owned by such tax district.    2.  (a) In a tax district which has extended the redemption period for  residential or farm property to  three  or  four  years,  there  may  be  separate  lists  for property identified as residential or farm property  and for other property.    (b) In a tax district having a population of fifty  thousand  or  more  according to the latest federal census, there may be a separate list for  each  existing  geographical  area  such as a city, town, village, ward,  section or other appropriate area bounded or defined by law.    3.   All parcels of real  property  included  in  any  list  shall  be  numbered consecutively, by tax map number if applicable.    4.  The  enforcing  officer shall file a duplicate of each list in the  office of such enforcing officer, in the office of the attorney for such  tax district and in the office of the enforcing officer of any other tax  district having a right to enforce the payment of a tax imposed upon any  of the parcels described upon such list. The inadvertent failure of  the  enforcing  officer to include one or more parcels in such list shall not  affect the validity of any proceeding brought pursuant to this title.    5. Each such list shall be  known  and  designated  as  the  "List  of  Delinquent  Taxes".  Where  the  list  comprises parcels in a particular  area, the list shall also generally describe the  area  covered  by  the  list.    6. Each list shall also contain as to each parcel, the following:    (a) A brief description sufficient to identify each parcel affected by  such  tax lien.  In a municipal corporation for which a tax map has been  approved by the state board, a tax map identification  number  shall  be  deemed  a  sufficient  description  of any parcel, provided that (i) the  parcel has been described by such tax map reference on the tax  roll  on  which the unpaid tax has been levied, and (ii) the tax map as it existed  on  the taxable status date applicable to the tax roll has been retained  in the office of the enforcing officer or in such other  office  as  the  enforcing  officer  may  have  designated for that purpose in accordance  with the rules of the state board.    (b) The name or names of the owner or owners of each  such  parcel  as  appearing on the tax roll, and, if the parcel has been transferred after  the applicable taxable status date, as reported pursuant to section five  hundred seventy-four of this chapter.    (c)  A  statement  of  the  amount  of each tax lien upon such parcel,  including charges, as of the date of the execution of the list.    7. Such list of delinquent taxes shall be dated and subscribed by  the  enforcing officer and affirmed by him or her as true under the penalties  of  perjury.  The  enforcing  officer shall file such list of delinquent  taxes in the office of the clerk of the county  in  which  the  property  subject  to  such  tax liens is situated no later than two business days  after the execution thereof. The filing of such  list  shall  constitute  and  have  the same force and effect as the filing and recording in such  office of an individual and separate  notice  of  pendency  pursuant  to  article  sixty-five  of the civil practice law and rules with respect to  each parcel included in such list,  notwithstanding  the  provisions  of  section  six  thousand five hundred twelve of the civil practice law and  rules.8. Each county clerk with whom such list of delinquent taxes is  filed  shall  index  it  in  the  name  of the tax district filing such list. A  separate book shall be maintained for this purpose,  unless  the  county  clerk  maintains  a  computerized index. The indexing of such list shall  constitute  due filing, recording and indexing of such notice in lieu of  any other requirement under rule six thousand five hundred eleven of the  civil practice law and rules or otherwise.    9.  Every  person,  including  a  tax  district  other  than  the  one  foreclosing,  having  any right, title or interest in, or lien upon, any  parcel described in such list of delinquent taxes may redeem such parcel  in the manner provided by title two of this article.    10. (a) After a list of delinquent taxes has been filed, the enforcing  officer shall, from time to time,  execute  a  collective  statement  of  redemptions,  identifying the parcels which have been redeemed since the  last preceding collective statement of  redemptions  was  executed.  The  collective  statement  of  redemptions need not include any parcel which  was the subject of an individual certificate of  redemption,  and  shall  not include any parcel which was partially, but not fully, redeemed. The  collective  statement  of  redemptions  shall  be  dated, subscribed and  affirmed by the enforcing officer and filed with the county clerk in the  same manner as a list of delinquent taxes.    (b) Upon the filing of a collective statement of redemptions with  the  county  clerk,  the  county clerk shall, for each parcel included on the  collective statement of redemptions, enter on  the  list  of  delinquent  taxes  the  word  "redeemed"  and  the  date  of the filing opposite the  description of such parcel on such list.  Such notation shall operate to  cancel the notice of pendency with respect to each such parcel.

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