NY Real Prop Tax L § 1439 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 2 - Levy and Collection of Taxes 1439 - Agreements Between Villages in Nassau County and the County of Nassau, Towns, Special and School Districts Therein; and Between Villages in Westcheste

§ 1439. Agreements between villages in Nassau county and the county of   Nassau,  towns,  special  and  school  districts  therein;  and  between   villages in Westchester county and the  county  of  Westchester,  towns,   special  and  school  districts therein; and between villages in Suffolk   county and the county of Suffolk, towns, special  and  school  districts   therein,  for the collection of taxes. 1. Notwithstanding the provisions   of any general, special or local law,  any  village  in  the  county  of   Nassau,  the  county  of  Westchester  and the county of Suffolk may, by   resolution of its board of trustees, enter into an  agreement  with  the   county  or  any  town,  school district or special district therein with   respect to any parcel of real property upon which each  of  the  parties   has tax liens. The resolutions of the governing bodies of the parties to   the  agreement  authorizing such parties to enter into the agreement may   also provide for the satisfaction and discharge of  such  tax  liens  of   record  although  the amount realized from the sale or other disposition   of the property pursuant to the agreement is  insufficient  to  pay  the   full amount of the tax liens of the parties to the agreement.2.  Such  agreement  may  provide for the sale or other disposition of   such parcel free and clear of all unpaid tax liens held by  the  parties   thereto  which  liens  accrued  on  or  before  the date of such sale or   disposition. Such agreement may also provide for:a. The disposition of such property even though for less than the full   amount of the tax liens of the parties.b. The distribution of the  proceeds  from  the  sale  or  such  other   disposition  of the property and arrangements for such distribution when   the proceeds are insufficient to discharge all such tax liens.Such an agreement may also be made between such village and any person   having any tax lien on or any other right, title, interest or equity  of   redemption in such property.3. When authorized by resolution of its board of trustees, any village   in  the  county  of  Nassau,  in Westchester county and in the county of   Suffolk having a tax lien may protect such tax lien by bidding  for  and   purchasing  the  real  property  affected by such tax lien at a judicial   sale of such real property in any action for the foreclosure of  a  lien   for  unpaid  village,  county, town, school or special district taxes or   assessments for benefit or local improvements.4. In order to carry out an agreement authorized by  this  section  or   bid  for  and purchase such property at a judicial sale as authorized by   this section, the board of trustees of such a village may:a. Provide funds in its budget for such purposes.b. Appropriate for such purposes any funds not otherwise appropriated.c. Provide funds for such purposes pursuant to the local finance law.5. The term "tax lien," as used in this section, shall  include  liens   for taxes, and assessments for benefit or local improvements, whether or   nota.  Such  taxes  or  assessments  have  been relevied as a part of any   annual tax;b. Any of such liens have been sold and certificates  of  sale  issued   therefor;c.  Deeds  or  conveyances  have been issued by a treasurer or similar   fiscal officer based upon such certificates of sale; ord. Deeds or conveyances  have  been  issued  pursuant  to  a  judgment   foreclosing any such lien.