ARTICLE 1
ASSESSMENTS; COLLECTION OF TAX
BY COLLECTORS
Section 1. Assessment rolls. The assessment rolls to be prepared by
the assessors of the towns of Suffolk county shall provide for the
separate description of each separately assessed parcel of real estate,
each special franchise, and shall contain such columns and other matter,
requisite to the provisions of this chapter and the tax law applicable
thereto, as shall be prescribed by the board of supervisors, subject to
the approval of the tax commission, and the board of supervisors may
prescribe regulations for the convenient grouping, assessing and
taxation of subdivided lands which shall be observed by the assessors.
§ 2. Salary of assessors. The assessors in each town shall receive an
annual salary which shall be fixed by the town board, and shall be a
town charge and shall be payable in equal monthly installments. Such
salary shall be in lieu of the compensation provided by any other law.
§ 3. Refund of taxes; town assessment roll. The assessment roll
prepared by the assessors of each town shall be the official assessment
roll for the town and for every school district and other tax district
lying within the town for which said assessment roll was prepared so far
as it concerns property lying within such school or other tax district.
If in a final order in any proceeding under article 7 of the real
property tax law it is determined that the assessment reviewed was
excessive, unequal or unlawful, or that real property was misclassified,
and it is ordered or directed that the same be corrected or stricken
from the roll, and such order is not made in time to enable the assessor
or other appropriate officer, board or body to make a new or corrected
assessment or to strike such assessment from the roll prior to the
imposing of any tax or special ad valorem levy upon the real property
the assessment of which has been determined to be excessive, unequal or
unlawful, or which has been determined to be misclassified, then any
amount at any time collected upon such excessive, unequal or unlawful
assessment, or as a result of such misclassification, as determined in
such order shall, in the same manner as other county charges, and as
otherwise provided in the real property tax law, be audited and paid by
the county to the petitioner or other person paying such tax or other
levy, including interest thereon as provided in article 7 of the real
property tax law. So much of any tax or other levy, including interest
thereon, as shall be refunded which was imposed for town, county special
district or school district, as hereinafter provided in the following
paragraph, purposes shall be charged by the county to such town or
special district and charged by the town to such school district as
hereinafter provided. Notwithstanding anything to the contrary herein,
if the assessment is reduced by such order by an amount not in excess of
ten thousand dollars, the entirety of the amount refunded shall be
charged by the county to the town in which the real property is
situated. The county may, with the consent and agreement of such town,
special district or school district, finance, pursuant to the local
finance law, for such period, or any lesser portion thereof, as shall be
authorized by the local finance law, in whole or in part, the amount
authorized hereunder to be charged by the county to such town or special
district or by the town to such school district and provide, in such
consent and agreement, for the annual repayment of a sum equal to the
principal of, interest on and redemption premium, if any, together with
a sum to be agreed upon as the share of the county's costs and expenses
incidental to the issuance of obligations to finance the aforedescribed
amount, to be paid by the county in the next fiscal year with respect to
the amortization and payment of such financed amount or which has been
paid by the county in that fiscal year and which has not previously been
so charged with respect to the amortization and payment of, and costs
and expenses incidental to, such financed amount.
Any final order in a proceeding under article 7 of the real property
tax law which orders or directs the correction or striking of an
assessment appearing on that portion of a town assessment roll
applicable to a school district, shall be binding on such town. Any
amount of taxes of such school district at any time collected upon such
assessment in excess of the amount which would have been paid had such
assessment been made as determined by such order, shall be refunded by
the county and shall be charged by the county to such town. Such refund
shall not be charged by the town to such school district, except where
the assessment subject to such proceeding is applicable to property
improved by a nuclear powered electrical generating facility. In such
case, the town shall charge such school district any amount of taxes
collected by such school district upon such assessment in excess of the
amount which would have been paid had such assessment been made as
determined by such order.
The assessors of any town may make copies of any assessment roll or of
a portion thereof, or tax roll, which copy when certified by them as
correct may be used in all respects as and for an original roll or
portion thereof.
§ 3-a. Dates on assessment-rolls and tax levy receipts. The board of
assessors and the receiver of taxes of each town shall date the
assessment-rolls and the tax levy receipts of their respective towns
covering taxes and assessments assessed and levied each year and
receipts for the payment thereof with both the year in which so assessed
and levied and the next succeeding year, so that the assessment-roll of
each town prepared in the year nineteen hundred thirty-five and required
to be delivered as the tax and assessment-roll to the receiver of taxes
therein on or before December first, nineteen hundred thirty-five, shall
read "Assessment-roll 1935-1936" and the receipts for payment of the
taxes and assessments therein shall read "1935-1936 Tax Levy Receipt,"
and the assessment-rolls and tax levy receipts thereafter prepared shall
be dated and shall read correspondingly as herein required.
§ 4. Assessment in separate districts to be apportioned. The board of
assessors in each town shall before completing the assessment roll make
all necessary apportionments of valuation of property, including special
franchise assessments on the roll, which is situated partly in two or
more tax districts.
§ 5. Completion of assessment roll. All assessments shall be made as
of March first. The assessors shall complete the assessment roll and
mail notices of increased assessments to property owners on or before
the first day of May of each year and shall meet for the hearing of
complaints on the third Tuesday of May in each year, and in all other
respects except as herein modified shall proceed in the completion and
certification of the assessment roll as directed by the tax law.
§ 6. Final completion and filing of assessment roll. The assessment
roll shall be completed, verified and filed on or before the first day
of July in each year.
§ 7. Certification of school districts. The board of assessors of each
town shall immediately upon completing and verifying the assessment roll
in each year ascertain therefrom the total assessed valuation of the
taxable property within each school district appearing on the roll, and
on or before the first day of September in each year shall certify the
same to the respective boards of education or the trustees of each such
district.
§ 8. Certification and levy of school tax. The board of education or
the trustees of each school district shall thereupon and on or before
the first day of October in each year, upon the total assessed valuation
of the taxable property within their school district as certified by the
board of assessors in the current year as hereinbefore provided,
compute, ascertain and adopt the tax rate per hundred dollars of
assessed valuation necessary to raise the amount required for said
district for the amount of the budget and for all other necessary
amounts to be raised by taxation as provided by law, and shall certify
said rate and the total amounts to be raised thereby to the supervisor
of the town.
§ 9. Creation of contingent fund in school districts. The board of
education or the trustees of any school district may in the year
nineteen hundred and twenty or in any subsequent year, in addition to
the amount of the budget and other lawful taxes to be raised on the tax
roll of said year, include in the total so to be raised an amount not
exceeding thirty per centum of such total, which amount shall be known
as the contingent fund and shall be applied to the purposes of the
budget of the succeeding year in anticipation of the tax to be levied
thereon, and in each succeeding year the budget proposed to any school
district may provide for the reimbursement of said contingent fund, in
such manner that funds to an amount deemed sufficient by the district
may be raised and kept available for the expenses of the district
between the opening of the school year and the receipt of moneys raised
by taxation for such year.
§ 10. Extension of school tax. The supervisor of the town shall, on or
before the first day of December in each year, extend the school tax in
a separate column of the town assessment roll against the taxable
property in each school district at the rate certified to him by the
respective boards of education or trustees of the school districts, and
shall include the amount thereof in the total tax against each taxable
person or parcel of property.
§ 11. Extension of taxes by supervisor. The supervisor of each town
shall on or before the first day of December in each year extend or
cause to be extended upon the assessment roll of the town the taxes,
assessments or other charges to be levied and assessed against the
taxable persons and property on said roll as fixed and determined by the
board of supervisors or other competent authority; and the cost thereof
shall be a town charge. Such extension shall be made in totals or items
as shall be requisite to conform to the form of the assessment roll as
prescribed by the board of supervisors as hereinbefore provided, and
there shall be inserted in the roll a tabular statement of the total
assessed valuation in each tax district, the amount of taxes and
assessments to be raised and the tax rate therein. Such tabular
statement shall also be printed or stamped in full upon the tax bills or
on separate sheets as the board of supervisors may direct, and shall be
distributed by the receiver to the taxpayers with the tax bills. In any
town having one or more mechanical tax extension machines, the tax bills
may be made by the supervisor at the time of extending taxes,
assessments and other charges on the tax roll of the town.
§ 12. Filing certificate with board of supervisors. The supervisor of
each town shall complete the extension of taxes and assessments upon the
assessment roll and file with the board of supervisors on or before the
first day of December in each year a certificate thereof in such form as
the board of supervisors may prescribe and furnish. Such assessment roll
shall, when the warrant is annexed thereto, become the tax and
assessment roll of said town and of each school district and other tax
districts therein.
§ 13. (a) Tax roll and receiver's warrant. On or before the first day
of December in each year or such date as may be designated by a
resolution of the board of supervisors, the board of supervisors of the
county shall cause to be annexed to the tax and assessment roll of each
town a warrant under the seal of the county, signed by the chairman and
clerk of the board, commanding the receiver of taxes of the town to whom
the same shall be directed, to collect from the several persons and on
the property named and described in the tax and assessment roll the
several sums extended therein as taxes and assessments against the
respective names and property, except taxes upon the shares of stock of
banks and banking associations and further commanding him to pay over
from time to time all moneys so collected, as follows:
1. Within fifteen days after the delivery of the warrant to the
supervisor of the town, in trust for the school districts therein,
one-half of the amount of the tax levied for the purposes of the school
districts of the town, or such part thereof as shall not, in the
aggregate, exceed one-half of the total amount collected by said date.
2. Within thirty days after such delivery, to the supervisor of the
town, in trust for the school districts therein, the balance of the
amount of the tax levied for the purposes of said school districts or
such part thereof as shall not in the aggregate exceed one-half of the
total amount collected by said date.
3. Within the said first period of fifteen days and thereafter within
the said second period of fifteen days, the remainder of the moneys then
collected to the supervisor of the town or account of the moneys levied
therein for the support of highways and bridges, moneys to be expended
by welfare officials for the support of needy persons, and moneys to
defray any other town expenses or charges.
4. After thirty days from the date of the delivery of the warrant, and
at the expiration of each period of ten days thereafter, on account of
the foregoing, to the officers above named, in proportion to the
balances remaining unpaid, all moneys so collected until such balances
are paid in full.
5. After the payment of such balances in full, to the county
treasurer, all the residue of the moneys so collected, and such payments
shall be made at intervals of ten days from the completion of the
payments above provided, in subdivisions one, two, three and four of
this section. If the law shall direct the taxes levied for any special
purposes to be paid to any person or officer other than those named in
this section, the warrant shall be conformed thereto. The warrant shall
authorize the receiver to levy such taxes by distress and sale in case
of non-payment. The tax roll and warrant shall be delivered to the
receivers forthwith and the same are declared to be public records. The
assessment roll shall contain appropriate space for the insertion of the
penalty, and the county treasurer upon the return of the roll by the
receiver shall insert therein the penalty to be added to each item of
tax returned unpaid, except as provided in section thirteen-a.
(b) Lien, payment and penalty. All taxes upon real property shall
become a lien and be due and payable on December first of each year, and
be payable to the respective receivers of taxes until and including the
succeeding tenth day of January without penalty.
Unless payable in two payments as provided by this act, on taxes
remaining unpaid on the tenth day of January, interest computed at the
rate as provided in section thirteen-c of this tax act from January
tenth, shall be added for the first month or part thereof, and for each
month or part thereof thereafter, until the return of unpaid taxes is
made to the county treasurer.
The receiver shall require duplicate receipts for all payments made by
him to any other officer than the county treasurer, and shall file one
of such duplicates with the county treasurer on making his return.
(c) Authorization for two payments of taxes. Not later than June
fifteenth in any year, the town board of any town may adopt a
resolution, which shall be subject to a permissive referendum as
hereinafter provided; that after December first next succeeding all
taxes upon real estate in the tax roll shall be due and payable and
shall be and become liens on the real estate affected thereby, and shall
be construed as and deemed to be charges thereon on December first of
each year, and not earlier, and shall remain such liens until paid.
Provided, however, that there shall be no penalty if one-half of all
such taxes are paid to the receiver on or before the succeeding tenth
day of January and the second one-half of all such taxes are paid to the
receiver on or before the succeeding thirty-first day of May. On all
such first one-half of taxes upon real estate remaining unpaid on the
tenth day of January, one per centum of the amount of the said one-half
of the tax will be added, and an additional one per centum will be added
for each month or part thereof thereafter, until the return of the
warrant to the county treasurer. The second one-half of the tax on real
estate which is due on the preceding first day of December may be paid
without penalty on the tenth day of May or at any time thereafter,
until, but not including, the succeeding first day of June, providing
the first one-half of such tax shall have been paid or shall be paid at
the same time. The warrant annexed to the tax roll of any town adopting
such proposition and in which taxes on real estate are payable in
installments shall be made to conform to the provisions of this
subdivision as hereby amended. Any such resolution of the town board
providing for the collection of taxes in installments shall not take
effect until thirty days after its adoption; nor until approved by the
affirmative vote of a majority of the qualified electors of such town
voting upon a proposition therefor, if within thirty days after its
adoption there be filed with the town clerk a petition subscribed and
acknowledged as provided in article seven of the town law with respect
to the submission of a referendum on petition. If a petition be so
filed, a proposition for the approval of such resolution shall be
submitted at a general or special town election to be held not more than
forty days after the filing of such petition. Notice of the election
shall be given, such election held and the votes canvassed and result
certified and returned in the manner provided by the town law relating
to the submission of questions upon town propositions.
Notwithstanding the provisions of any general or special law to the
contrary, the town board of any town may, by resolution, provide for
separating school taxes from all the remainder of the taxes, to be
collected pursuant to the provisions of the tax warrant, also provide
for the collection and payment by the taxpayers of their school taxes at
one time, and the collection and payment of all the remainder of the
taxes to be collected pursuant to the provisions of the tax warrant, at
another time or times, and further provide that separate bills be issued
and mailed and receipts given for payment of school taxes as well as for
all the remainder of the taxes to be collected pursuant to the
provisions of the tax warrant.
§ 13-a. Penalties and payment to county treasurer. (1) After the
return of unpaid taxes by the receiver to the county treasurer, a
penalty of five per centum of the amount of the unpaid tax shall be
added by the county treasurer and charged upon each item thereof and
collected when the same is paid, but said penalty need not be entered
against each item where mechanical billing machines are used for
rendition of tax bills, statements or receipts by the county treasurer.
(2) The tax and five per cent penalty, plus interest on both such tax
and penalty computed at the rate as provided in section thirteen-c of
this tax act for each month, or part thereof, from the first day of
February after the tax was levied, may be paid to the county treasurer
at any time before the first day of September succeeding the date of the
tax warrant.
(3) Thereafter, payment of such unpaid taxes may be made at any time
before sale of the land for unpaid taxes, upon payment of such tax,
penalty, interest on both such tax and penalty computed at the rate as
provided in section thirteen-c of this tax act for each month or part
thereof from the first day of February, and the cost of advertising the
land for sale for such unpaid taxes as apportioned by the county
treasurer among the several parcels liable to be sold.
§ 13-b. Payment of taxes by railroad and certain other corporations.
The clerk of the board of supervisors of Suffolk county need not
transmit to the county treasurer any statement of the tax levied against
any railroad corporation, telegraph, telephone or electric light line,
or gas company nor shall the county treasurer collect or receive the tax
levied against any such company in any town prior to the return of the
tax roll by the receiver, but all such taxes shall be payable to the
receiver within the period in which the tax and assessment roll is in
the receiver's custody. The receiver shall within ten days after
receiving the warrant for the collection of any tax against any such
corporation, mailed to such corporation at the address furnished by the
corporation for that purpose, or in default thereof to the address of
the principal office of the corporation according to the best
information obtainable by the receiver, a bill setting forth the
assessed valuation and the tax extended on the tax and assessment roll
for each tax levy against such corporation with the items thereof as
they appear on the tax and assessment roll. Such corporation may pay
such tax and assessment to the receiver at the time and subject to the
same privileges and penalties as provided by section thirteen of this
act, and after a return by the receiver to the county treasurer of any
such tax or assessment unpaid, the county treasurer shall collect the
same with such additional interest and penalties and in such manner as
is provided by law. The failure of a receiver to mail the notice shall
not invalidate the tax or assessment nor prevent the accrual of penalty,
interest or any remedy provided by law for the non-payment of the tax or
assessment.
§ 13-c. Interest rate on late payment of taxes and delinquencies. (1)
The amount of interest to be added on all taxes received after the
interest free period and all delinquent taxes shall be one-twelfth the
rate of interest as determined pursuant to subdivision two of this
section.
(2) On or before the fifteenth day of July in each year, the state
commissioner of taxation and finance shall determine the one year
constant maturity yield index for United States treasury securities for
the quarter year ending on the immediately preceding June thirtieth.
Such index, rounded to the nearest one-tenth of a percentage point,
shall be the rate of interest prescribed by this subdivision, which rate
shall be effective for all warrants issued for a collection period
commencing on or after the first day of September next succeeding the
date such rate of interest is determined provided, however, that such
interest rate shall in no event be less than twelve percent per annum.
In any given year for which the state commissioner of taxation and
finance fails to determine the rate of interest by the preceding
fifteenth day of July, the rate of interest determined for the prior
year shall apply. For the purposes of this subdivision, the one year
constant maturity yield index for United States treasury securities for
any quarter year shall be the average of such index during the three
months constituting such quarter year, as such index is compiled by the
United States department of the treasury, published by the board of
governors of the federal reserve system of the United States and
expressed in terms of interest percentage per annum.
§ 14. Disposition of school moneys. Within three days after the
receipt by the supervisor of the several amounts above directed to be
paid to him in trust for the school districts the supervisor shall
divide and pay over the same to the treasurer or other fiscal officer of
the several school districts of the town in proportion to the several
totals required by and raised for each district without compensation.
§ 15. Office of collector of taxes abolished. The offices of collector
of taxes and of school tax collector are hereby abolished throughout the
county of Suffolk. The collectors of taxes and the receivers of taxes in
office upon the taking effect of this act shall continue in office as
receivers of taxes of their respective towns for the terms for which
they severally were elected as collectors and receivers, and shall
discharge all the duties imposed by law upon school tax collectors,
collectors of taxes and receivers of taxes, and any vacancy in such
office hereafter occurring shall be filled in the manner prescribed by
law for filling vacancies in town offices.
§ 16. Receivers of taxes. Upon the expiration of the terms of the
several receivers of taxes, there shall be elected in each town of the
county in the manner and at the time prescribed by law for the election
of town officers a receiver of taxes who shall hold office for the term
of four years from the first day of December succeeding his election.
§ 17. Receiver's undertaking. Each receiver of taxes hereafter elected
or appointed, including the receivers continued in office or created by
this act, shall, before entering on the duties of his office, and
annually on or before the first day of December in each year and before
receiving the tax and assessment roll and warrant for the current year,
execute an undertaking with two or more sureties to be approved by the
supervisor of the town and to be filed in the office of the county clerk
before the delivery of the warrant to the receiver, to the effect that
he will well and faithfully execute his duties as receiver of taxes, pay
over all moneys received by him and account within the time provided by
law for all taxes upon the tax and assessment roll of his town for the
current year delivered to him including penalties and interest accruing
thereon and shall deliver such undertaking to the supervisor, and all
the provisions of section one hundred and fifteen of the town law are
hereby made applicable to the said undertaking. In default of giving and
filing of such undertaking within five days after December first in each
year the office of receiver of taxes shall be vacant.
§ 18. Offices for receiver of taxes. The town board of each town may
in its discretion provide suitable office quarters for the receiver of
taxes with the necessary furniture and fixtures and shall provide
stationery and supplies and the cost thereof shall be a town charge to
be audited and paid as are other town charges.
§ 19. Compensation of receivers of taxes. Each receiver of taxes shall
receive for his services an annual salary, payable in equal monthly
installments, which shall be fixed by the town board. Such salary shall
be in lieu of the compensation provided by any other law.
§ 20. Clerks for receivers of taxes. The town board of each town may
authorize the employment by the receiver of taxes of one or more
assistants or clerks from time to time and for periods to be fixed by
the town board and the town board shall fix the compensation of such
assistants or clerks and provide for the payment thereof in weekly or
monthly installments or otherwise and the same shall thereupon become a
town charge.
§ 21. Duties of receivers of taxes. It shall be the duty of the
receiver of taxes in each town safely to keep the tax and assessment
roll and warrant delivered to him by the board of supervisors until its
return to the county treasurer as herein provided; and to collect all
taxes and assessments levied in the town thereon, and upon any warrants
for that purpose to him directed and delivered, and to perform all other
duties imposed by law, and to that end he shall attend at his office and
at such other places at such times and at such hours as the town board
shall direct; and for the necessary expenses of such attendance at
places other than his office when directed by the town board, the
receiver of taxes shall be reimbursed by the town upon bills to be
audited and paid as are other town charges.
§ 22. Notice to be given by receiver of taxes. Each receiver of taxes
shall, within one week after the receipt of the tax and assessment roll
and warrant, publish in such newspapers printed or circulated in the
town or elsewhere as the town board shall designate, a notice of the
receipt of such tax and assessment roll and warrant and that the taxes
and assessments therein may be paid to the receiver at the time and with
penalty as herein provided, and of the dates and places other than his
principal office when and where he will attend for the receipts of taxes
and assessments.
§ 23. Notice of collection of taxes. Any person or corporation who is
the owner of, or liable to assessment on an interest in real property
within any town of such county may file with the receiver of taxes for
such town a notice stating his name, residence and post office address,
or in case of a corporation, its principal office, a description of the
premises with its number or other designation on the tax and assessment
roll, which notice shall be valid and continue in effect until cancelled
by such person or corporation. Such receiver of taxes shall within
twenty days after receiving any warrant for the collection of taxes and
assessments mail to each person or corporation filing such notice at the
post office therein stated a tax bill for all taxes and assessments upon
such real property included in such warrant; the receiver of taxes shall
likewise within the same period mail a tax and assessment bill for all
taxes and assessments upon real property assessed to any other taxpayer
whose address is known to the receiver or which by reasonable inquiry he
is able to ascertain. The expenses for postage, printing and stationery
required in sending such statements shall be a charge against the town.
The provisions of this section are for the benefit of taxpayers, and the
failure of such receiver of taxes to mail such tax and assessment bill
shall not invalidate such tax and assessment nor prevent the accrual of
any interest or penalty imposed for the non-payment of taxes and
assessments, nor prevent the sale of such property for the non-payment
of taxes and assessments as provided by law. No further notice than that
herein required shall be deemed necessary either in the case of property
owned by a resident or non-resident.
§ 23-a. Receipts for taxes. The receiver of taxes shall issue and
deliver for every tax and assessment paid to him a receipt wholly
written with ink or partly printed and filled out with ink, in such form
and under such system as to details, numbering, stubs, carbon copies and
other details as the board of supervisors shall, subject to the approval
of the tax commission, prescribe, and the same shall be furnished to the
receiver by the board of supervisors and at the expense of the county.
§ 24. Duty of town clerk respecting non-resident taxpayers. The town
clerk of each town shall on or before December first, nineteen hundred
and twenty, make and file with the receiver of taxes of the town a
correct transcript of notices filed under section seventy of the tax
law, which transcript shall become part of the records of the office of
the receiver of taxes, who shall thereafter proceed as if each person or
corporation named thereon had filed the notice required by the preceding
section of this act; and from and after the filing of said transcript
the provisions of section seventy of the tax law shall no longer apply
to Suffolk county.
§ 25. Disposition of interest and penalty. All sums collected by the
receiver of taxes for penalty or the charges provided by this chapter
shall belong to the town and shall be paid to the supervisor; and all
sums, whether interest or penalty, collected by the county treasurer
after the return of the tax roll and warrant shall belong to the county.
§ 26. Return by receivers of taxes of unpaid taxes. 1. Each receiver
of taxes shall on or before June fifteenth in each year make return to
the county treasurer of all unpaid taxes and assessments on the tax and
assessment roll annexed to his warrant, which he shall not have been
able to collect, verified by his affidavit as below provided, and upon
the verification thereof by the county treasurer he shall be credited
with the amount of such account. The return shall consist of the tax and
assessment roll and warrant together with the affidavit of the receiver
of taxes that the taxes and assessments therein appearing not marked
paid remain unpaid.
2. After making said return and before July first in each year, each
receiver of taxes shall mail a notice to each person whose name appears
on said tax and assessment roll as the owner or occupant of or party in
interest in a parcel or parcels of real property contained therein on
which taxes or assessments appear not marked paid, at the address set
forth in said tax and assessment roll. Said notice shall be
substantially as follows: "The records of this office indicate that you
have neglected to pay the taxes levied against real property assessed to
you for the current tax year. You are hereby notified that pursuant to
law the tax rolls have been returned to the county treasurer and that
unless the unpaid taxes, plus interest and penalties, are paid prior to
the publication of the tax sale lists which will occur soon after
September first next, the tax lien against your real property will be
advertised for sale in the following newspapers designated to publish
tax sale lists this year, to wit: (names of papers), and such tax lien
will be sold pursuant to such advertisement. For further information you
must communicate with the county treasurer at Riverhead, New York,
giving him your name and address and a brief description of your real
property including map and lot number, if any.
§ 27. Extension of time for collection. The county treasurer upon
application of any receiver of taxes or upon his own motion, may extend
the time for the collection of taxes and assessments and the return of
unpaid taxes and assessments in any town to a day not later than August
first following, and upon such extension the receiver shall pay over all
moneys collected by him, and his undertaking and the liability of the
sureties thereon shall not be affected or diminished by any such
extension. The receiver shall, within five days after written request of
the county treasurer, render to the latter a report of the moneys
collected and paid over to the date of such report with all necessary
vouchers and statements supporting the same, and upon failure of the
receiver to render such report within ten days after such request the
county treasurer may recall the warrant of such receiver and resort to
the remedies provided by the tax law for cases where the collector fails
to pay over moneys collected by him, and the subsequent proceedings
provided by the tax law shall be pursued by the officers charged
therewith.
§ 28. School funds. After the filing of the undertaking above provided
of the receiver of taxes, the town shall be responsible for the payment
to each school district and other district therein, of the amount
collected by the receiver of taxes for such school or other tax
district.
§ 29. Apportionment of taxes. After the levy of any tax or assessment
upon any lands or premises, any person or persons claiming any divided
or undivided part thereof may pay such part of the tax or assessment and
charge due thereon as the receiver of taxes shall determine to be the
just and equitable proportion of the tax or assessment due thereon. The
assessors of the town in which the said premises are situated shall
apportion the assessed valuation of such lands and premises when
requested by the receiver of taxes and shall certify the apportionment
to him and the receiver of taxes shall base his determination upon the
apportionment. The remainder of the tax, assessment and charge shall be
a lien upon the residue of the lands and premises only. After the return
of the warrant and tax and assessment roll to the county treasurer and
before a sale for the taxes and assessments any tax or assessment
returned unpaid may in like manner be apportioned by and paid to the
county treasurer. After a sale for unpaid taxes and assessments and
within the period fixed by law for redemption, the county treasurer may
in like manner apportion the amount due upon any divided or undivided
part of the premises sold and upon payment thereof allow and permit a
redemption from such sale of such divided or undivided part of the
premises, and thereafter the tax sale shall be of and affect only the
remaining portion of said premises.
§ 30. Readjustment and compromise by board of supervisors. The board
of supervisors may in its discretion, upon application to it duly made
and upon certificate of the assessor or assessors as hereinafter
provided, compromise and authorize the receiver of taxes or county
treasurer to accept in payment a lesser sum than the face amount
including any penalty of any tax or assessment which is unpaid, when it
shall be made to appear by such certificate of the assessor or assessors
of the town or of the tax district in which the property is situated
that such tax or assessment by reason of over valuation, double
assessment, erroneous area or other error, which has not been otherwise
corrected without fault of the person or corporation assessed, is
erroneously or illegally assessed or levied or is in fact unjust or
inequitable.
The board may fix a time within which the adjusted tax or assessment
shall be paid without penalty. Any deficiency resulting from adjustment
or compromise of any tax or assessment shall be charged back to the town
wherein the error arose and be adjusted and apportioned in the same or
next ensuing tax levy as shall be just according to the extent which
such town or portion thereof benefited thereby in the same manner as
provided by the tax law in the case of refund of a tax erroneously or
illegally assessed or levied.
§ 32. Application of tax law. The tax law shall apply and govern in
all matters relating to taxation in Suffolk county not inconsistent with
the provisions of this act.
§ 33. The following acts and parts of acts are hereby repealed:
subdivision three of section fifty-nine of chapter sixty-two of the laws
of nineteen hundred and nine, as added by chapter five hundred and
nineteen of the laws of nineteen hundred and eighteen and amended by
chapter one hundred and eighty-nine of the laws of nineteen hundred and
nineteen; chapter one hundred and thirty-eight of the laws of nineteen
hundred and ten; chapter eighteen of the laws of nineteen hundred and
eleven; and chapters one hundred and forty-seven and four hundred and
twenty-eight of the laws of nineteen hundred and nineteen.
§ 33-a. The provisions of sections five, twenty-two, twenty-six,
forty-seven-a and forty-nine-a of this act in respect to the mailing and
publishing of notices are for the benefit of taxpayers and shall be
construed to be directory only and not mandatory and the failure to mail
or publish such notice or failure of the addressee to receive the same
shall not invalidate or affect the validity of the taxes on or the
penalties imposed by law upon, or of any tax sale of, real property
affected thereby.
ARTICLE 2
COLLECTION OF TAXES AND ASSESSMENTS BY SALE
§ 40. Collection of taxes and assessments shall be enforced by sale.
The collection of every assessment and every tax upon real estate
returned by the receivers of taxes as unpaid, with the interest and
additions, shall be enforced by a sale of the real estate by the county
treasurer, subject to the right as hereinafter provided of the purchaser
or purchasers at such sale to change or convert such sale into a
transfer of the tax lien or the right of the county to collect such
taxes. Such sale shall be held within six months after the return of
unpaid taxes to the county treasurer.
§ 40-a. Lien of mortgage not affected by tax sale. The lien of a
mortgage, duly recorded at the time of the sale of any lands for
non-payment of any tax or assessment thereon, shall not be destroyed, or
in any manner affected, except as provided in this and/or the succeding
section. The purchaser at any such sale, or those claiming under him,
shall give to the record holder of the mortgage a written notice of such
sale requiring him to pay the amount required to redeem the lands as
provided in the succeeding section, within six months after the time of
filing of evidence of the service of such notice with the county
treasurer. Such notice may be given either personally or in the manner
required by law in respect to notices of non-acceptance or non-payment
of notes or bills of exchange. If redemption be not made pursuant to
such notice, the mortgage shall be deemed to have been satisfied of
record at the time of such sale.
Within one month after the service of any such notice, the purchaser
or any person claiming under him shall file with the county treasurer a
copy of the notice given, with the affidavit of a person, certified as
credible by the officer before whom the affidavit is taken, that the
notice was duly given and the manner in which it was given.
If the county treasurer shall be satisfied that the proper notice has
been duly given, and if the premises have not been redeemed within the
prescribed time, he shall give to the purchaser or those claiming under
him, a certificate of non-redemption by the mortgagee, which shall
include a statement of the date of sale and a statement that such notice
and proof of the giving thereof, has been filed as hereinbefore provided
which certificate may be recorded and filed in the office of the
recording officer in which the mortgage is recorded, whereupon it shall
be the duty of the recording officer to note on the margin of the record
of such mortgage that it has been discharged as of the date of sale,
together with a reference to the book and page in which such certificate
of non-redemption has been recorded.
§ 40-b. Redemption by mortgagee. 1. The holder of any mortgage which
is duly recorded at the time of the sale, may, at any time after the
sale of all or any part of the mortgaged premises for unpaid taxes or
assessments, and before the expiration of six months after the time of
filing of the evidence of the giving of the notice required by the
preceding section, or, if the notice required by such section is not
given or, if evidence of the giving of such notice be not filed then at
any time within thirty-six months after the sale, and not thereafter,
redeem the premises so sold, or any part thereof from such sale. The
redemption shall be made by filing with the county treasurer a written
description of his mortgage, and by paying to the county treasurer, upon
the certificate of the county treasurer, for the use of the purchaser,
or those claiming under him, the same amount which such holder would be
required to pay upon redemption of such premises if he were an occupant
thereof. In case of failure to redeem within the time herein specified,
the sale and conveyance thereof shall become absolute and the mortgagee
and all other persons claiming title by virtue of any mortgage barred
forever. The holder of such mortgage shall have a lien upon the premises
redeemed for the amount so paid with interest from the time of payment,
in like manner as if it had been included in the mortgage.
2. This section shall apply to sales made prior to March twenty-ninth,
nineteen hundred fifty, as well as to sales made on or after that date,
except that the holder of any mortgage on property sold for unpaid taxes
prior to that date who still has a right to redeem under the statutes in
effect at the time of such sale, whether or not notice to redeem was
given or evidence of such notice filed, may redeem within twelve months
after this act takes effect, and not thereafter.
§ 40-c. Cancellation of sales. The county treasurer shall not convey
any lands sold for taxes if he shall discover before the conveyance that
the sale was for any cause invalid or ineffectual to give title to the
lands sold; but he shall cancel the sale and forthwith cause the
purchase-money and interest thereon to be refunded out of moneys
appropriated and available therefor to the purchaser, his
representatives or assigns. If the error originated with the town
officers the sum paid shall be a charge against the town from which the
tax was returned, and the board of supervisors shall cause the same to
be assessed, levied and collected and paid to the county treasurer.
If the county treasurer shall not discover that the sale was invalid
until after a conveyance of the lands sold shall have been executed he
may, on application of any person having any interest therein at the
time of the sale, on receiving proof thereof, cancel the sale, refund
out of moneys appropriated and available therefor to the purchaser, his
representatives or assigns, the purchase-money and interest thereon, and
recharge the town from which the tax was returned with the amount of
purchase-money and interest from the time of sale which the county shall
cause to be levied and paid to the county treasurer.
Where the county treasurer shall discover either before or after a
conveyance that a sale to the county as provided by this article, was
invalid or ineffectual as aforesaid, he shall cancel the same as
aforesaid and charge or recharge the town as aforesaid but no refund
shall be made. The county treasurer may also on his own motion, cancel a
sale and charge or recharge the town as aforesaid, where the sale has
been declared void by the courts, or where in the opinion of the county
attorney filed with the county treasurer together with the evidence upon
which such opinion is based, such sale would be declared void by the
courts.
Nothing in this act contained shall affect or impair the power and
authority of the board of supervisors or any other body or officer, as
now provided by law, from compromising taxes and the payment thereof, or
reducing the rates of interest or penalties now imposed by law for
failure to pay any real property tax or water rate, or from correcting
any erroneous assessment; but on and after the affective date of this
act sales for unpaid taxes in the county of Suffolk shall be cancelled
only by the county treasurer and in the manner provided by this section
and sections forty-d and forty-e hereof.
§ 40-d. Abandonment of claim of title under tax deeds on cancellation
of sale. Before the county treasurer shall cancel a tax sale, pursuant
to the provisions of this article, and issue a certificate of
cancellation, the party claiming under the tax deed issued from the sale
sought to be cancelled, his heirs or assigns, shall deliver to the
county treasurer an instrument of abandonment of any and all claims and
interest under and by virtue of such tax deed duly executed and
acknowledged in the same manner as a deed, which shall not affect his
right to a refund, together with satisfactory proof that he has not
conveyed the land described in such tax deed or any part thereof or
interest therein. At the time of issuing the certificate of cancellation
the county treasurer shall transmit such instrument of abandonment to
the county clerk. The county clerk shall record such instrument of
abandonment in a book of deeds in his office and index the same as
though the party executing it were a grantor in a deed.
This section shall not apply to any cancellation of a tax sale and
issuance of a certificate of cancellation thereof made on application of
one other than the purchaser, his heirs or assigns.
§ 40-e. Setting aside cancellation of sale. The county treasurer is
hereby authorized and empowered and shall, upon the application of any
one whomsoever aggrieved thereby, set aside any cancellation of sale
made by him or by any of his predecessors in office, in any of the
following cases:
First. When such cancellation was procured by fraud or
misrepresentation.
Second. When it was procured by the suppression of any material fact
bearing on the case.
Third. When it was made under a mistake of fact.
Fourth. When such cancellation was made upon an application which the
county treasurer or any of his predecessors in office had no
jurisdiction or legal right to entertain at the time of such
cancellation.
Eight days written notice of an application made under and pursuant to
this section shall be served upon the person upon whose application such
sale was cancelled, or his heirs or grantees, the county treasurer, and
the county attorney; in case any of the parties to be served are not
residents of the state of New York, or cannot after reasonable diligence
be found within the state of New York, such notice may be served by the
publication thereof in the two newspapers designated under this article
for the publication of the advertisement of notice of sale of unpaid
taxes, once in each week for three weeks immediately preceding the day
upon which such application is to be made, and also by mailing a copy of
said notice to each of said parties at his last known place of
residence; and on or before the day of the first publication all papers
upon which such application is to be made shall be filed with the county
treasurer. The county treasurer shall in all cases specify the grounds
upon which such cancellation is set aside, and every such cancellation
set aside by the county treasurer shall in every and all respects have
the same force and effect as though no cancellation thereof had ever
been made.
§ 42. Advertisement of notice of unpaid taxes by county treasurer.
After the receipt of the tax rolls from the town tax receivers, the
county treasurer shall cause a notice to be published in two consecutive
issues of one newspaper in each town of the county of Suffolk, which
newspaper shall be designated by the county treasurer. Said notice to be
substantially as follows:
NOTICE TO TAXPAYERS
The County Treasurer has received the tax rolls from the town tax
receivers, indicating unpaid taxes therein and unless such unpaid taxes
with interest and accrued penalties be paid on or before (insert date)
the property against which said taxes are levied will be advertised and,
on the (insert date) thereafter sold. The tax rolls will remain open for
examination in the County Treasurer's office at Riverhead. Any taxpayer
interested may send a brief description of his property to the County
Treasurer and the amount of the unpaid tax, if any, will be forwarded to
him.
.............. County Treasurer
Such notice shall be published in said newspapers in a conspicuous place
mainly in agate or similar type in a space not exceeding three inches.
Such notice shall specify the date on which such property will be sold.
The county treasurer may likewise publish said notice in one or more
other newspapers published within or without the county. Failure to
mail or publish such notice will not invalidate or affect the validity
of any tax sale of property mentioned or described in said lists.
§ 43. Advertisement of notice of sale. The county treasurer shall,
within six months after the return, cause to be published at least once
a week in each week, for six successive weeks, in the two newspapers,
designated for the publication of concurrent resolutions, a list of all
real estate so liable to be sold for unpaid taxes and assessments and
together with a notice that said real estate will be on a day specified
in such notice, and the succeeding days, be sold at public auction at
the county center, Riverhead, Suffolk county, New York, or such other
place within the county as the treasurer designates in such notice. If
the property affected is situated in a town other than that in which the
newspapers designated as above required are located, those parcels so
situated from such list and notice shall also be separately published in
two successive issues of a newspaper in the town in which such affected
property is located with such alternate newspaper to be designated by
resolution of the board of supervisors. By such advertisement the owner
or owners of such lands and tenements respectively shall be required to
pay the amount of such tax or assessment, with the said penalties and
interest thereon remaining unpaid, with the charges of such notice and
advertisement, to the county treasurer, and notice shall be given by
such advertisement, that if default shall be made in such payment, such
lands and tenements will be sold at public auction at a day and place
therein to be specified for the amount of the taxes, together with the
interest, penalties and other charges thereon, then a lien on such
property, and for the lowest rate of interest during the period of
redemption, or until such property be redeemed, at which any person or
persons shall offer to take the same; such list shall contain the name
of the owner or occupant of each piece of real estate to be sold, as the
same appears upon the assessment roll of the year in which such unpaid
taxes were levied, and a brief description of such real estate, and the
total amount of such unpaid taxes, which said total amount shall include
all taxes, interest, expenses and other charges against the property for
the year or years advertised.
§ 44. Copies of notice of sale to be furnished county treasurer. Each
paper advertising such notice of sale shall, without additional charge,
furnish and deliver to the county treasurer not less than five hundred
copies of the notice of sale containing the complete list of real estate
advertised in such paper. The county treasurer shall distribute such
copies of the notice of sale to all applicants therefor without charge.
§ 45. Sale of property for unpaid taxes. If the owner, mortgagee or
occupant of or party in interest in such real estate does not pay such
tax or assessment, with the costs, additions and charges, within the
period stated in such advertisement, then the county treasurer shall,
without further notice, commence the sale of lands specified in such
notice of sale on the day set for that purpose and continue the sale
from day to day until every such lot or parcel is sold. Such lands shall
be sold for an amount sufficient to pay all the taxes and assessments
due thereon for the years for the taxes of which said sale shall be made
with interest thereon to the time of sale, and all costs, expenses and
charges accrued thereon and, subject to reductions as herein provided,
said amount paid for such property shall carry and bear the maximum
interest and penalties as follows: six per centum on the purchase price,
if redeemed within six months of date of sale. An additional six per
centum on the purchase price if redeemed after the expiration of six
months and within twelve months of the date of sale. An additional six
per centum on the purchase price if redeemed after the expiration of
twelve months and within a period of eighteen months of date of sale. An
additional six per centum on the purchase price if redeemed after the
expiration of eighteen months and within a period of twenty-four months
of date of sale. An additional six per centum on the purchase price if
redeemed after the expiration of twenty-four months and within a period
of thirty months of date of sale. An additional six per centum on the
purchase price if redeemed after the expiration of thirty months and
within thirty-six months of date of sale. The rate of interest at which
any person or persons shall offer to take the lot or parcel of land to
be sold shall be established by his bid. The rate thus established shall
be the rate of interest for every period of six months or fraction
thereof up to the time of the redemption of the property purchased until
the expiration of three years, plus all taxes paid by the purchaser with
interest thereon at six per centum per annum to the date of payment. At
such sale, rates of interest shall be bid in multiples of one per centum
or a flat bid of no interest whatsoever and parcels shall be sold and
bid upon separately. If more than one person bids the same rate of
interest, the county treasurer or person conducting such sale shall sell
the parcel to whichever of such bidders as he in his sole discretion
shall determine. In any case, however, and as to any parcel, the county
may reject any and all bids and bid in and purchase the same for the
county at a rate of interest as shall be established by resolution of
the county legislature, but not to exceed the maximum rate of interest
as herein provided in which event the bid of the county shall be
preferred over all other bids. The county shall likewise be deemed the
purchaser at the rate of interest as herein provided for of all parcels
which are not sold at sale. The county legislature may by resolution
exclude from such sale such parcels as it determines where the county
has entered into any agreement concerning the disposition of tax liens
thereon with a tax district or other person pursuant to section one
hundred sixty-six-a of the tax law or other provisions of law. The
foregoing rates of interest shall be applied whenever those rates are
greater than the rates of interest as established in section thirteen-c
of this tax act.
§ 45-a. Special provisions relating to certain tax sales heretofore
held; rates of redemption. 1. All sales of real estate for unpaid taxes
in the county of Suffolk in the years nineteen hundred thirty, nineteen
hundred thirty-one and nineteen hundred thirty-two for unpaid taxes of
the years, respectively, nineteen hundred twenty-nine, nineteen hundred
thirty and nineteen hundred thirty-one, are hereby validated in so far
as their validity might otherwise have been affected or may be
questioned by reason of the enactment of chapter ninety-nine of the laws
of nineteen hundred thirty or chapter three hundred thirty-five of the
laws of nineteen hundred thirty-two, amending section one hundred
fifty-two of the tax law, or any other amendment to said section. In the
case of the redemption hereafter, either within the now unexpired term
of any three year period of redemption or after the commencement of
foreclosure proceedings, of any parcel of real estate sold at any such
sale, or at the sale of real estate for unpaid taxes in such county, in
the year nineteen hundred twenty-nine for unpaid taxes of the year
nineteen hundred twenty-eight, the amount representing interest on the
amount paid by the purchaser, or on the amount required to be realized
by the sale if foreclosed by the county, to be included in the sum
required to be paid to effect the redemption shall be computed and fixed
in accordance with the rates established pursuant to section forty-five
of this chapter as in force on March eighteenth, nineteen hundred
twenty-nine, which, as applied to such sales in redemptions hereafter,
are hereby established as follows: with respect to property so sold in
the years nineteen hundred twenty-nine or nineteen hundred thirty, and
redeemed after the commencement of foreclosure proceedings, the rate bid
by the purchaser, not exceeding fifteen per centum, multiplied by six;
with respect to property so sold in the years nineteen hundred
thirty-one or nineteen hundred thirty-two, the rate bid by the purchaser
multiplied by the number of periods of six months each, plus the
fraction of such a period, if any, that shall have elapsed at the time
of the redemption since the date of the sale.
2. Redemptions heretofore made of property sold at any tax sale
mentioned in this section at the rates bid pursuant to section
forty-five of this chapter, and the cancellation and discharge by the
county treasurer of the tax for which sold, are hereby legalized,
ratified and confirmed. Any claim of any party to such transaction based
on alleged overpayment or underpayment shall be enforceable only by
civil action against the person or corporation owing the same, if any;
and this subdivision shall not be construed as creating or extinguishing
or attempting to create or extinguish any such claim or a liability
thereon.
3. This section shall not impair nor in anywise affect any redemption
heretofore made at the rates of interest prescribed by section one
hundred fifty-two of the tax law of real estate sold in the years
nineteen hundred thirty, nineteen hundred thirty-one or nineteen hundred
thirty-two. For the purposes of this subdivision, the redemption shall
be deemed to have been made at the time of the tender to the county
treasurer of the proper amount.
§ 45-b. Tax sale in November, nineteen hundred thirty-three,
validated. The sale of real estate for unpaid taxes in the county of
Suffolk held by the county treasurer in November, nineteen hundred
thirty-three, and certificates of sale issued thereon to purchasers,
including such county, are hereby validated and confirmed in so far as
their validity might otherwise have been affected or may be questioned
by reason of lack of statutory authority with respect to the form and
substance of the notice of sale, the conditions and manner in which the
several parcels were offered for sale, the basis on which bids were
permitted, made and accepted, the rates of interest, from a maximum of
twelve per centum down to one per centum, bid by the purchaser. With
respect to any of the foregoing matters or any acts done or committed,
before, during or after the sale, relating to or connected with such
matters, failure to comply with any provisions of law, including other
provisions of this chapter or section one hundred fifty-two of the tax
law or amendments thereof, shall not affect or impair such sale and
certificates. In conformity with the terms on which the several pieces
or parcels were offered and accepted, and the provisions of this act,
the amount of interest payable on redemption hereafter of any such piece
or parcel shall be computed and determined at rates as follows: The rate
thus established by the bid shall be the rate of interest for the first
year, if the redemption be made within the first year; and at double
that rate of interest per annum from the date of sale if the redemption
be made within the second year; and at treble that rate of interest per
annum from the date of sale, if the redemption be made in the third
year.
§ 45-c. Tax sales in October of the years nineteen hundred forty,
nineteen hundred forty-one, nineteen hundred forty-two and in November
nineteen hundred forty-three, nineteen hundred forty-four, nineteen
hundred forty-five, nineteen hundred forty-six, nineteen hundred
forty-seven, nineteen hundred forty-eight and nineteen hundred
forty-nine, validated. The sale of real estate for unpaid taxes in the
county of Suffolk held by the county treasurer in October of the years
nineteen hundred forty, nineteen hundred forty-one, nineteen hundred
forty-two, and November nineteen hundred forty-three, nineteen hundred
forty-four, nineteen hundred forty-five, nineteen hundred forty-six,
nineteen hundred forty-seven, nineteen hundred forty-eight and nineteen
hundred forty-nine and certificates of sale and deeds issued thereon to
purchasers including such county are hereby validated and confirmed in
so far as their validity might otherwise have been affected or may be
questioned by reason of lack of statutory authority with respect to the
form and substance of the notice of sale, conditions and manner in which
the several parcels were offered for sale, the basis on which bids were
permitted, made and accepted and especially insofar as there may have
been any failure whatsoever to comply with all or any of the provisions
of section twenty-two of the Suffolk county tax act as amended by
chapter one hundred eighty-seven of the laws of nineteen hundred
thirty-one.
§ 46. The county of Suffolk may purchase property at tax sale. The
county of Suffolk is empowered to purchase lots or parcels of land at
such tax sale, and is further empowered to accept deeds and to foreclose
the certificates of sale and perform all other acts to perfect the title
of real estate thus acquired. The county treasurer shall annually
furnish the county legislature with a report of real estate acquired by
the county at such sales, which remains unredeemed and to which the
county is entitled to a deed or upon which foreclosure proceedings may
be commenced. The county attorney shall conduct all foreclosure
proceedings and perform all legal work necessary on behalf of the county
under the supervision of the county legislature. Land thus acquired by
the county may be released or sold upon terms prescribed by resolution
of the county legislature by the county treasurer in the name of the
county, and with respect to the sale of surplus real property such terms
may include purchase money mortgages, installment contract sales or any
other means of selling and financing. The county legislature may set
aside parcels of land thus acquired in various parts of the county and
hold the same for county purposes.
The county may, by resolution of the county legislature, transfer and
assign any certificates of sales held by the county upon payment to the
county of the amount of its bid with interest thereon to the date of
such assignment or transfer.
§ 46-a. Notwithstanding any provision of this act to the contrary, the
county may convey property or tax liens to the Suffolk County Landbank
Corporation pursuant to article 16 of the not-for-profit corporation law
for such consideration and on terms and conditions as the county and the
landbank may determine.
§ 47. When purchasers pay the amounts of their bids; possession of
premises purchased. The purchasers at such sale shall pay to the county
treasurer the full amount of the bid therefor within one week from the
date of such sale, and thereupon the county treasurer shall execute to
each purchaser, including the county, a certificate in writing which
shall contain a description of the real estate purchased, the amount
paid therefor, the interest or penalty thereon at which such property
was bid, the date of the sale and that the same was sold for unpaid
town, county and state taxes or assessments as the case may be, the name
of the owner of such property as it appears on the books, and such other
information as the county treasurer shall deem expedient. Such purchaser
or his heirs and assigns may, at any time after the time limited in
section forty-nine and section fifty-two of this act for the redemption
of such premises shall have expired, and the notice therein provided has
been given, and said premises shall not have been redeemed as therein
provided and title to such premises shall have been conveyed to him as
herein provided, and not before, obtain actual possession of the
premises by an action at law or by causing the occupant of such real
estate to be removed therefrom, and the possession thereof to be
delivered to him in the same manner, and in the same proceedings, and
before the same officers as in a case of a tenant holding over after the
expiration of his term without the permission of his landlord.
§ 47-a. Payment of delinquent taxes in installments. 1. Definitions.
As used in this section:
(a) "Eligible delinquent taxes" means the combined amount of unpaid
taxes, special ad valorem levies, special assessments, and any penalties
and interest which have accrued and which the county has bid for
pursuant to section forty-five of this act.
(b) "Eligible owner" means an owner of small business property who
occupies such property for such purposes.
(c) "Small business" means property used for commercial purposes by a
business, the income of which did not exceed fifty thousand dollars and
which did not employ more than twenty full time employees at any time
since the date on which such taxes became a lien.
(d) "Income" means the net taxable income as defined by the internal
revenue code for the calendar year immediately preceding the date of
application for the installment payment of eligible delinquent taxes
pursuant to this section.
2. Installment payment of eligible delinquent taxes. The eligible
owner may enter into an agreement with the county treasurer to pay
eligible delinquent taxes in installments, as provided in this section,
at a date no earlier than one year after the date on which the eligible
delinquent taxes became a lien nor no later than three months prior to
the last date on which the property may be redeemed pursuant to section
forty-nine of this act, provided that all provisions of this section are
met. The burden of proof of eligibility for the provisions of this
section shall be on the applicant. The applicant shall submit
documentation to the treasurer which the treasurer shall deem to be
consistent with the provisions of this section and necessary to
determine the eligibility of such applicant.
3. Agreement to pay installment taxes. An eligible owner shall be
permitted to enter into an agreement to pay eligible delinquent taxes in
installments, as provided in this section, only where:
(a) All taxes, special ad valorem levies and special assessments
levied subsequent to the eligible delinquent taxes are paid prior to
approval of such agreement; or
(b) Such eligible owner is not the owner of another parcel or parcels
within the county against which a tax lien had been sold for unpaid
taxes within three years of the date of the creation of the lien
applicable to eligible delinquent taxes.
4. Agreement to pay eligible delinquent taxes in installments. The
agreement to pay eligible delinquent taxes in installments shall be kept
on file in the office of the county treasurer and shall be governed by
the provisions of this subdivision. The agreement shall provide:
(a) The term of the agreement, which shall not exceed twenty-four
months;
(b) The payment schedule, which shall be no less than bi-weekly and
may be monthly, quarterly or semi-annually;
(c) The payment shall be paid in equal installments on each payment
due date;
(d) The interest on the total amount of eligible delinquent taxes,
less the amount of down payment made by the eligible owner, shall be one
percent more than the amount as determined pursuant to section
thirteen-c of this act and at such rate in effect on the date that the
agreement is signed which rate shall remain constant during the period
of the agreement;
(e) Where the amount of the installment is not received by the end of
the fifteenth calendar day after the payment due date, a five percent
charge shall be added to the amount due for that installment period;
(f) For a down payment not to exceed twenty-five percent of eligible
delinquent taxes;
(g) Prepayments can only be made with the consent of the county and
only in an amount equal to at least one installment sum, or any multiple
thereof, and only at the time an installment payment is due; and
(h) Each installment shall be due on the same calendar date as the
agreement date.
5. Default. (a) The eligible owner shall be deemed to be in default of
the agreement upon:
(i) non-payment of any installment within thirty days from the payment
due date;
(ii) non-payment of any tax, special ad valorem levy or special
assessment by the date or date by which such tax may be paid without
penalty pursuant to paragraph (c) of section thirteen of this act and
which is levied subsequent to the signing of the agreement; or
(iii) sale of the subject parcel.
(b) In the event of a default, the entire unpaid balance, with
interest and late charges, shall be due. The county shall have the right
to enforce the collection of the remaining unpaid tax lien pursuant to
this act. In the event of a default and provided that the period to
redeem such property pursuant to section forty-nine of this act has,
except for the provisions of this section, expired, the last day to
redeem such property shall be sixty days after the date of default. In
the event of a default and provided that the period to redeem such
property pursuant to section forty-nine of this act has not expired, the
last day to redeem such property shall be the date provided in such
section.
(c) Notwithstanding section fifty-two of this act or section one
thousand fourteen of the real property tax law to the contrary, notice
of unredeemed real estate which is in default of the provisions of this
section shall be given and published once by the treasurer at least
thirty days prior to the last day to redeem such property as provided in
paragraph (b) of this subdivision and the notice by first class mail to
the name and address of the owner, or occupant, as shown on the
assessment roll shall be given no later than such date.
(d) Where an eligible owner is in default and the county does not
elect to immediately institute procedures to enforce its tax lien
purchase or to obtain a tax deed, the county shall not be deemed to have
waived the right to do so.
6. Notification of potential eligible owners. The county treasurer
shall notify, by first class mail, all potential eligible property
owners of property which is subject to a tax lien sale of the provisions
of this section. Such notice shall be in the same manner and given no
later than fourteen days after such personal notice is provided to the
taxpayer pursuant to section one thousand two of the real property tax
law.
7. Tax lien; not affected. The provisions of this section shall not
affect the tax lien against the property except in the reduction of such
lien and that the lien shall not be assigned, sold or foreclosed during
the period of installment payments, provided that such installment
payments are not in default.
8. The treasurer is authorized and empowered to establish other terms
and conditions which are consistent with and necessary to implement the
provisions of this section. Such terms and conditions shall be in
writing and available in the office of the treasurer.
§ 48. Two or more separate and distinct parcels of real estate may be
included in one transfer. The county treasurer may include in one
certificate of sale, to a purchaser at the tax sale, two or more lots or
separate and distinct parcels of real estate sold to the same purchaser,
provided, however, that such separate and distinct lots or parcels of
real estate be offered separately at the public tax sale.
§ 49. a. Redemption of property sold for taxes. The owner of, or any
person interested in, or having a lien upon, any real estate sold for
taxes and assessments as aforesaid, may redeem unimproved or
non-residential real estate at any time within twelve months after the
date of such sale and may redeem residential real estate within
thirty-six months after the date of such sale upon the following terms:
If unimproved or non-residential real estate is redeemed within twelve
months or if residential real estate is redeemed within thirty-six
months, said redemption shall be made by paying to the county treasurer
the sum for which said property was purchased with the interest or
penalties thereon, at which said property was bid, calculated and added
to such purchase price as provided in section forty-five hereof. If said
property be redeemed after the commencement of the foreclosure
proceedings the person redeeming the same shall pay in addition to the
aforementioned sums the bill of costs as prescribed in section sixty-one
hereof. The expenses allowed for searching in this section shall be part
of the foreclosure disbursements and not in addition thereto. In case
such payment be made to the county treasurer, he shall receive the same
for the benefit of the holder of the tax certificate thus discharged,
and shall give notice thereof to the purchaser, or the personal
representative or assignee or transferee of the purchaser, by mail,
addressed to such address as may have been furnished to the county
treasurer. Immediately upon such payment to the county treasurer as
herein provided the tax sale certificate shall be discharged of record.
Upon receiving the surrender of the certificate of sale or assignment or
transfer thereof or a release of the property purchased duly executed by
the owner of record of such certificate of sale, the county treasurer
shall pay the amount thus deposited to the person or persons who,
according to records in his office, appear to be entitled thereto, or to
the personal representative of such person. The county treasurer shall
upon the release of the property purchased as provided in section fifty,
cancel and discharge the tax upon the record.
b. The term "residential real estate" as used in this section and
sections fifty-one, fifty-two and fifty-five herein shall refer to all
real estate which is improved by a one, two or three family dwelling
unit.
c. Waiver of interest, penalties and fees for redemption for certain
persons deployed by the military. The applicable governing body or
department, upon approval by the Suffolk county legislature, in its sole
discretion, may permit an owner or the owner's surviving unremarried
spouse of foreclosed residential real estate to redeem such real estate
without interest, penalties and fees provided that:
(1) the property is the owner's primary place of residence; and
(2) the owner demonstrates that foreclosure occurred after October 7,
2001; and
(3) the foreclosure was a result of financial hardship constituting a
substantial loss of income by the owner due to being ordered to active
military duty, other than training, in the United States armed forces
including the reserve components of the armed forces of the United
States; and
(4) the activation lasted for at least six contiguous months, or the
owner was killed in action during such activation; and
(5) the owner provides acceptable written evidence of the requirements
set forth in this subdivision to the commissioner of the department of
environment and energy.
§ 49-a. Extension of period to redeem for agricultural property. 1.
Definitions. As used in this section:
(a) "Agricultural property" means not less than five acres of land
used in the previous two years for the production for sale of crops,
livestock and livestock products as defined by section three hundred one
of the agriculture and markets law, the income of which is at least five
thousand dollars in each year.
(b) "Eligible owner" means the owner of agricultural property who
occupies and uses such property for agricultural purposes.
2. Notwithstanding sections forty-nine, fifty-one, fifty-two and
fifty-five of this act, the twelve month period to redeem agricultural
property may be extended to a period of thirty-six months pursuant to
the provisions of this section. The owners of agricultural property may
apply to the treasurer on a form prescribed by such officer to have the
period of redemption of such agricultural property which has been sold
for taxes and assessments to extend the twelve month redemption period
prescribed in section forty-nine of this act to thirty-six months from
the date of such sale. If such application is approved by the treasurer,
all references in sections forty-nine, fifty-one, fifty-two and
fifty-five which refer to twelve months shall be deemed to mean
thirty-six months for such agricultural property.
3. Such application shall be made by the owner of such property no
earlier than the date of the tax lien sale nor later than thirty days
prior to twelve months after such date. Failure to make a timely
application shall bar such owner from applying for or being granted an
extension of the redemption period for such delinquent taxes and
assessments. The burden of proof of eligibility for the provisions of
this section shall be on the applicant. The owner shall submit
documentation to the treasurer which the treasurer shall deem to be
relevant and consistent with the provisions of this section to determine
the eligibility of such applicant. Such documentation shall include, but
not be limited to, approval of an agricultural use assessment pursuant
to article twenty-five-AA of the agriculture and markets law or an
income tax statement showing farm income and expenses as defined by the
internal revenue code for the period since the taxes and assessments
became a lien.
4. The treasurer shall notify or cause to be notified, by first class
mail, all potential agricultural property owners of property which is
subject to a tax lien sale or expiration of the twelve month period of
redemption of the provisions of this section. Such notice will be given
in the same manner and no later than fourteen days after personal notice
is provided to the taxpayer pursuant to section one thousand two of the
real property tax law or section fifty-two of this act, whichever is
appropriate.
5. Tax lien; not affected. The provisions of this section shall not
affect the tax lien against the property except in the extension of the
period to redeem such property.
§ 50. Release and transfer of lots and certificates of sale. The
purchaser or the owner for the time being of tax certificates of sale of
such several parcels or lots shall duly execute and acknowledge, in the
manner now required in the case of a deed, releases of each and every
parcel or lot, which has been redeemed through the county treasurer's
office or directly with the purchaser or owner for the time being of
such tax certificates. Such releases shall be filed in the office of the
county treasurer.
§ 51. Rights of purchasers. The amount paid by a purchaser at such tax
sale, together with the progressive interest or penalties thereon, at
the rate of his bid together with the costs and expenses as herein
provided, shall be due and payable to such purchaser twelve months from
the date of such sale of unimproved or non-residential real estate, and
thirty-six months from the date of such sale of residential real estate,
unless the same becomes due at an earlier date by the service of the
personal notice upon the owner, occupant, mortgagee and other interested
persons, as provided herein.
§ 52. Notice of unredeemed real estate; notice to redeem. 1. Notice of
unredeemed real estate shall be given and published by the county
treasurer at least three months before the expiration of the twelve
months allowed for the redemption of unimproved or non-residential real
estate sold by him for taxes and assessments, or at least three months
before the expiration of the thirty-six months allowed for the
redemption of residential real estate, the last publication to be at
least six weeks before the expiration of such twelve months applicable
to unimproved or non-residential real estate, and before the expiration
of the thirty-six month period applicable to residential real estate.
Notwithstanding the provisions of subdivision three of section ten
hundred fourteen of the real property tax law, the county treasurer
shall send the notice required by subdivision three of such section no
later than the initial date of publication required by subdivision one
of such section. In all other respects notice of unredeemed real estate
shall be as provided in the real property tax law.
2. Whenever by any provision of the real property tax law it is
provided that any notice may or shall be given or filed within a period
measured by reference to the time allowed for the redemption of real
estate sold for taxes and assessments or by reference to the time of the
sale, such provisions shall be construed as referring to the twelve
month period for redemption herein provided in respect to such sales of
unimproved and non-residential real estate and thirty-six months in
respect to residential real estate in Suffolk county. Notices required
to be served upon occupants of real estate or others pursuant to the
real property tax law in relation to the redemption of such real estate
from tax sales shall state that such real estate may be redeemed upon
the payment of the moneys specified by law to be paid upon the
redemption of such real estate.
3. Notice shall be given by the purchaser of any real estate sold for
taxes under the provisions of this act in the manner and under the terms
prescribed by the real property tax law and notice to redeem from any
such sale and notice to occupants shall be made and given as provided by
such law. The provisions of the real property tax law relating to
redemption shall continue to apply to the matters covered thereby,
except as herein otherwise provided, and except that the rate of
interest to be paid upon any redemption shall be at the rates fixed by
this act.
§ 53. Conveyance of property not redeemed. If such real estate, or any
part thereof, be not redeemed as herein provided the county treasurer
shall execute to the purchaser, including the county, its or his heirs,
successors, or assigns, upon the performance by such purchaser of the
conditions herein provided, and upon surrender of said certificate of
sale or upon delivery or a release of such real estate to the grantee as
herein provided and upon the purchaser's taking and paying for an
assignment of all outstanding prior tax liens held by the county upon
the premises, including all unpaid taxes appearing in the book or books
which the county treasurer is authorized and empowered to compile and
maintain pursuant to the provisions of chapter one hundred five of the
laws of nineteen hundred twenty, and upon the filing of proof of service
of notice upon owners and other interested persons as herein and in the
general tax law provided, a conveyance of real estate so sold, which
conveyance shall vest in the grantees an absolute estate in fee. The
county treasurer shall be entitled to demand and receive from such
grantee, for the use of the county, the sum of five dollars, for
preparing such conveyance. Every such conveyance shall be attested by
the county treasurer and the seal of the county treasurer attached
thereto, and when so executed shall be presumptive evidence that the
sale was regular, and also presumptive evidence that all proceedings
prior to the sale, including the assessment of the lands sold, and all
notices required by law to be given previous to the expiration of the
time allowed by law for the redemption thereof, were regular and
according to law. After three years from the date of record of any such
conveyance in the Suffolk county clerk's office, such presumption shall
be conclusive. Every certificate of sale or conveyance executed in
pursuance of this act may be recorded in the same manner and with like
effect as a deed acknowledged or proved before any officer authorized by
law to take proof and acknowledgment of deeds. Two or more lots or
parcels of real estate sold to the same person may be included in the
same tax deed.
§ 53-a. Deed to be recorded by county treasurer. That any grantee or
purchaser entitled to a deed from the county treasurer as herein set
forth, shall, in addition to the payments herein before required to pay
to the county treasurer an amount sufficient to record such deed in the
county clerk's office. All payments for the recording of the deed shall
be made payable to the county clerk. Any such conveyance shall be duly
recorded by the county treasurer in the county clerk's office of Suffolk
county prior to the delivery of such deed to the grantee or purchaser.
§ 54. Action by purchaser. The holder including the county of Suffolk,
of any certificate of sale, heretofore or hereafter executed by the
county treasurer, instead of taking a conveyance of the property
purchased, or the holder of any tax deed executed by the county
treasurer of Suffolk county within five years after the date thereof,
may at his option recover the amount paid for such property, as in such
certificate or deed mentioned with all interest, penalties, additions
and expenses allowed by law, and for that purpose may maintain an action
in the supreme court or in the county court of Suffolk county to sell
such property. Jurisdiction of such action is hereby conferred upon said
county court.
§ 55. When foreclosure action may be commenced. Except as herein
otherwise provided, the action provided for in the last section may be
commenced at any time after twelve months in respect to unimproved or
non-residential real estate, or thirty-six months in respect to
residential real estate and within eight years from the date of sale
mentioned in the certificate of sale, or five years from the date of the
tax deed and all the provisions of the civil practice law and rules and
all other provisions of law and the rules of practice relating to
actions for the foreclosure of mortgages shall apply to the action
hereby authorized so far as applicable, except as herein otherwise
provided. It shall be sufficient for the plaintiff to set forth in his
complaint in such action a copy of or the substance of his certificate
of sale or tax deed, and the interest, penalties, additions and expenses
claimed by him, with a statement that the premises described in the
certificate of sale or deed have not been redeemed or conveyed pursuant
to the provisions of this act, and that the plaintiff elects to recover
as herein provided, also that the defendants have or may have some
interest in or lien upon the property affected by the action.
§ 56. Parties to the action. The plaintiff in such action shall
include and join therein and may likewise recover upon all prior and
subsequent certificates of sale or tax deeds dated within five years of
the commencement of the action, held by him, executed by the treasurer
of Suffolk county relating to the same real property in whole or in
part. He may include and join in one action all such certificates of
sale or tax deeds relating to two or more separate and distinct parcels
of real property belonging to the same person or to two or more persons
or corporations, provided, however, that all lots or parcels belonging
to separate persons shall be distinctly set forth in separate paragraphs
of the complaint and shall be sold under such proceedings separately. He
shall make parties to the action the owner of and all other persons
interested in the real property affected, or any part thereof, including
the holders of all other prior and subsequent certificates of sale as
shown by the records in the county treasurer's office at the time of the
commencement of such action. The county of Suffolk or the people of the
state may be made parties to such an action the same as a natural person
and the summons shall be served on the attorney-general who shall appear
on behalf of the state, and the complaint shall set forth in addition to
the other matters required to be set forth by law, detailed facts
showing the particular nature of the interest in or the lien on the said
real property of the county of Suffolk or the people of the state of New
York.
§ 57. Court shall determine and enforce all rights of parties to said
action. The court shall have full power to determine and enforce in all
respects the rights, claims and demands of the several parties to said
action, including the rights, claims and demands of the defendants as
between themselves, to direct a sale of such real property and the
distribution or other disposition of the proceeds of sale. Any party to
the action, including the county of Suffolk, may become the purchaser at
any such sale.
§ 58. Distribution of proceeds of sale. The plaintiff and the
defendants in said action, including the county of Suffolk, who are the
holders of certificates of sale, shall be paid from the proceeds of sale
the several amounts paid for real estate purchased as mentioned and
described in the certificates of sale held by them, with all interest,
penalties, additions, costs and expenses allowed by law, so far as the
said proceeds shall suffice to pay the same, in the order of the lawful
priority of the liens and the interest of the respective parties in and
against the premises as the same may be determined in this action. It
shall be sufficient for any such defendant to set forth in his answer
his certificate of sale or the substance thereof with the other
allegations in effect as herein provided with regard to the complaint in
the action. A defendant alleging irregularity or invalidity in any tax,
assessment or sale shall particularly specify in his answer such
irregularity or invalidity.
§ 59. Remedies herein provided are additional. The remedy herein
provided for the recovery of the amount due the purchaser by action and
foreclosure shall be in addition to all other remedies allowed by law
with regard to certificates of sale and tax deeds, and shall not be
dependent upon them, or any of them; 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.
§ 60. Conveyance vests absolute fee in purchaser. The conveyance made
pusuant to a judgment in any action brought as herein provided, shall
vest in the purchaser all right, title, interest, claim, lien and equity
of redemption in and against the premises sold, of all the parties to
the action, and of all persons claiming under them, or any or either of
them, subsequent to the filing of a notice of the pendency of the
action, or whose conveyance or encumbrance is subsequent or is
subsequently recorded, except subsequent taxes and assessments, and
sales on account thereof, and except taxes and assessments which were
liens on the premises at the time of the filing of a notice of pendency
of the action, but for the nonpayment of which no sale had been had
prior thereto and any sale on account of such taxes, and all such
parties and persons shall be barred and forever foreclosed by the
judgment in said action of all right, title, interest, claim, lien and
equity of redemption in and to the premises sold, or any part thereof,
except as aforesaid. The judgment in any such action may direct the
cancellation or satisfaction of record of taxes, assessments or other
claims of any of the parties to the action.
§ 61. Costs and allowances. The court may in its discretion designate
the sheriff of Suffolk county as the officer to make the sale of real
property in any action or proceeding brought as herein provided, and the
sheriff shall serve without charge. Unless the judgment otherwise
directs, the officer making the sale must, out of the proceeds, first
pay, as a part of the expenses of the sale, all taxes and assessments
which are liens upon the property sold, and which have become such prior
to or subsequent to the filing of notice of pendency of the action, and
redeem the property sold from any sales for unpaid taxes and
assessments, which were had subsequent to the filing of such notice of
pendency of action. The plaintiff's costs and allowances, exclusive of
disbursements, shall be the same as the costs and allowances now
provided by the civil practice act and rules of procedure in the case of
foreclosure of mortgages on real estate by action, except that there
shall be no allowances by statute or by the court unless the amount
recovered is in excess of five hundred dollars.
§ 62. Foreclosed tax certificate not arrears. Any party to an action
to foreclose a tax certificate or tax deed or any purchaser or any party
in interest may give notice of such foreclosure to the county treasurer
after the sale of such property pursuant to a judgment under such
proceeding, and after such notice has been duly served, the items which
constituted the tax lien thus foreclosed shall not be entered by the
county treasurer, or the town receiver of taxes on any bill or in any
yearly assessment roll, so long as the judgment of foreclosure of such
lien remains in force.
§ 63. Presumption of validity of tax. It shall be presumed that every
tax levied and assessment made is valid and regular, and that all the
steps and proceedings required by law were taken and had, until the
contrary shall be made to appear. Any action or proceedings commenced by
any person or persons to test the validity or regularity of any tax
levied or assessment made shall be commenced within two years from the
date of the receipt of the tax warrant by the town receiver of taxes.
The invalidity or irregularity of any tax or assessment shall not be
available as a defense to any action or proceeding commenced after the
expiration of two years from the delivery of such warrant as aforesaid,
or for the enforcement of any right or title, by virtue of any sale
thereunder, unless an action or proceeding to test the validity or
regularity of such tax or assessment shall have been commenced within
the time hereinbefore limited for commencing the same, and shall be
still pending, or such tax or assessment shall have been adjudged to be
irregular and invalid.
§ 64. Reimbursement for invalid or irregular tax lien or certificate
of sale. When any purchaser under such sale or his heirs or assigns,
shall be unable to recover or retain possession of any real estate sold
to him, by reason of any irregularity or error in the assessment of any
person or property, or the levying of any tax thereon, or in any
proceedings for the collection of any tax the county treasurer, with the
approval of the county auditor shall reimburse the purchaser for money
so paid, with interest from the time of its payment, at the rate of six
per centum per annum, and thereupon the board of supervisors shall order
a reassessment of any amount or sum so paid upon the same real estate or
against the same person, which shall for all the purposes of this act be
deemed, and taken to be, an original general county tax or assessment as
of the date of such reassessment.
§ 65. Record of transfers of tax liens. The county treasurer shall
enter and record in his office his proceedings upon such sales, and all
certificates granted by him, and all assignments of certificates, and
releases of lots authorized by section fifty hereof, and all redemptions
and all proceedings whereby sales are defeated or discharged. He shall
also file and record all notices of sales published by him, together
with his own affidavit, or that of the publishers aforementioned of the
papers in which said advertisements were published, of the publication
of said notices, and all other notices which have been given by him; and
he shall keep a record of all certificates and evidence made by him,
under this act.
§ 66. Cancellation of void tax. When it shall be discovered that the
proceedings in levying any tax, or in making any assessment, have been
so irregular as to render them illegal and void, the board of
supervisors may annul them, or may annul all of them, subsequent to and
including the irregularity, and such board may direct the board of
assessors of the town in which said property is located to levy anew
such tax or assessment, or such board may direct the proceedings anew
from the point where the irregularity occurred.
§ 67. Reissue of certificate of sale. If a certificate of sale shall
have been lost or destroyed, the county treasurer shall, upon submission
to him of satisfactory evidence of such loss or destruction, issue a
duplicate of the original certificate. The evidence of loss or
destruction must be in writing, proved by the oath of one or more
persons to the satisfaction of the treasurer, who shall preserve the
same in his office.
§ 68. Recording of tax deeds; cancellation. All tax deeds executed as
herein provided may be recorded as other conveyances of land under the
laws of this state. Such deeds, and also deeds issued on any prior tax
sales, if not recorded in the office of the county clerk, may be
returned to the county treasurer and cancelled for sufficient cause at
any time. Such cancellation shall terminate all rights of the purchaser
thereunder. The owner of any certificate of sale issued or any tax sale
shall not be required to apply for conveyance of the land described
therein within four years after the expiration of one year from the last
day of sale, as required by the tax law, but may apply for and obtain
such conveyance at any time prior to bringing action for foreclosure. If
the owner of any certificate (except the county, and the purchaser at
the tax sale who is the owner with a duly recorded title of the land
sold) does not apply for a conveyance within the period of eight years
from date of sale so allowed for bringing such action, the certificate
shall become void, and no claim can be maintained under the purchase.
§ 69. Removal of buildings on lands sold. Any person who under such
deed may enter into possession of such real estate and erect or place
any building, building materials, or other property thereon, shall have
the right in case he shall be ousted by any person claiming adversely to
said deed, within three months after trial, judgment or ouster or
rejectment, to remove said building, building materials or property from
said real estate.
§ 70. County treasurer to furnish supervisors with list of arrears.
Following each tax sale the county treasurer shall make and shall file
with each town supervisor, on or before the first day of September of
each year, a list of all property sold for unpaid taxes and assessments
in such town remaining unredeemed. All sales of property for non-payment
of taxes or assessments shall be considered arrears and be included in
such list until the expiration of the redemption period as herein
provided or until the property is foreclosed and notice hereof is
received by the county treasurer as provided in section sixty-two
thereof. The supervisor of each town shall thereupon place in a column
provided therefor the word "arrears" after the description of each
parcel of land as shown on the above mentioned list.
§ 71. Bill of taxes to show arrears. There shall be a ruled column for
arrears in every tax bill rendered for taxes for lots on which said
arrears or assessments may be due, or may have been sold and are still
redeemable, in which shall be written opposite the entry of the
description of said lot or parcel of land "Arrears" and at the bottom of
said bill shall be printed "Whenever any tax or assessment shall remain
unpaid for six months from February first, the property will be sold to
satisfy such arrears of taxes or assessment, and all taxes and
assessments up to a day to be named in the advertisement of sale. The
amount of arrears may be obtained from and paid to the county
treasurer."
§ 72. The validity of taxes and sales of real estate not affected.
Nothing contained in this act shall be held or construed in any way as
affecting the validity of the lien of any tax heretofore levied, or of
any sale of lands, for the nonpayment of such taxes heretofore held.
§ 73. Affidavits of publication of necessary notices to be preserved.
It shall be the duty of the county treasurer to procure, preserve and
register in his office, affidavits of the publication of all the notices
by this title required to be published, and such affidavits shall be
presumptive proof of such publication in all the courts of this state.
§ 74. When certificate of sale deemed a tax lien. When a purchaser
files an election that his purchase or tax deed shall be the purchase of
the tax lien or the right of the county and of each town, school
district and other district in the county to receive taxes, assessments
and other liens, the certificates of sale or tax deed, held by such
purchaser, shall thereafter be deemed a transfer of the tax lien, or
right of the county to collect such taxes. And in proceedings to recover
the amount due the holders of such certificate, as herein provided, it
shall not be necessary to plead or prove any action, proceedings, right
of action preceding the delivery of such certificate by the county
treasurer, nor to establish the validity of the tax lien transferred by
such certificate.
§ 75. Payment of taxes by purchaser; penalties thereon. The owner or
holder of a certificate of sale of lots or parcels of real estate
purchased at the tax sale, provided for herein, may at any time after
annual return of taxes and assessments to the county treasurer by the
receiver of taxes, pay to the county treasurer any such and older taxes
or assessments as are a lien on such property; and the holder of such
certificate making such payment of said taxes shall be entitled to and
shall receive the full amount of the taxes thus paid with interest and
penalties thereon from the date of payment at the same rate prescribed
in section forty-five hereof, provided such purchaser shall have
notified the county treasurer thereof immediately upon the payment of
any such tax. Such taxes with the same interest and penalties thereon
from the date of such payment as herein provided shall become a lien on
said property and payable at the time of the redemption thereof, or out
of the proceeds realized at the sale of said property under the
foreclosure of the certificate of sale as provided in this act.
§ 76. When lands imperfectly described. When any lands are imperfectly
described in any tax or assessment roll, the board of supervisors may
direct the board of assessors of the town in which such property is
located to correct the description. The board of assessors of the
respective towns may at any time before the lands are advertised for
sale for the nonpayment of tax or assessment, correct the imperfect
description and not thereafter.
§ 77. Tax agent. A mortgagee of lands situated in the county, who
resides out of it, may appoint an elector of the county as his tax
agent. Upon the presentation of such appointment to the county
treasurer, he shall file the same, and register the names and addresses
of such tax agents in a book to be kept by him for that purpose.
§ 78. Short title. This act shall be known and may be cited as "The
Suffolk county tax act."
* § 34. All acts and parts of acts inconsistent herewith are hereby
repealed.
* NB Section 34 was not redesignated when article 2 was added.
* § 35. This act shall take effect immediately, except sections
fifteen to twenty-six, inclusive, and twenty-eight, twenty-nine and
thirty-three, which shall take effect on September first, nineteen
hundred and twenty.
* NB Section 35 was not redesignated when article 2 was added.
Last modified: February 3, 2019