NY Real Prop Tax L § 905 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 1 - Levy; Warrant; Lien Date 905 - Collection of Unpaid Housing Code Violation Penalties; Levy.

§ 905. Collection of unpaid housing code violation penalties; levy. 1. Authorization.  In  addition  to  and  not  in  limitation  of any power otherwise granted by law, the the city of Buffalo is  hereby  authorized to  collect  any  unpaid  housing,  building  and  fire  code  violation penalties, costs and fines through placement by the city's  commissioner of  finance  on  the  city's  annual  tax  levy  in  accordance with the provisions of this section.   2. Eligibility. In order to be eligible for placement on the  city  of Buffalo's  annual  tax  levy such unpaid code violation penalties, costs and fines shall have been adjudicated and imposed through a judgment  in a  court  of  competent jurisdiction on an owner of real property within the city and recorded by the county clerk, as certified  by  the  city's corporation  counsel  to  the  commissioner of finance and have remained unpaid for one year after the final adjudication and exhaustion  of  all appeals  relating  to  the  imposition of the fines for a code violation preceding the placement on the city's tax levy.   3. Minimum amount owed. To qualify for placement on the tax  levy  the amount  owed for unpaid code violations must be at least five percent of the amount of the tax assessed value of the property.   4. Levy. Such code violation penalty, cost or fine as set forth  in  a copy  of  the  judgment  certified  by  the  corporation counsel to such commissioner of finance shall be set down in the annual tax  levy  under the  heading  uncollected fines and penalties and in according with this section shall be levied, enforced and collected in the same  manner,  by the  same  proceedings,  at  the same time, under the same penalties and having the same lien upon the property assessed as the tax levy of  such municipality and as a part thereof.   5.  Notice.  The  city  of  Buffalo  shall  notify all owners or known interested parties of record of the placement of the code violations  on the  city tax levy as uncollected fines and penalties within thirty days of placement, pursuant to section  three  hundred  eight  of  the  civil practice  law  and  rules. The notice shall include the date or dates of such violations, the description of the violations, the amount  owed,  a statement  detailing  the  foreclosure  process  that  will occur if the violations remain unpaid, the process to claim any surplus funds and the contact information  for  the  city's  office  in  charge  of  receiving payments.   6.  Tax  year.  Any  unpaid code violations shall be placed on the tax roll the city of Buffalo is currently in and shall not be  placed  on  a list, roll or levy of delinquent taxes.   7.  Owner occupied. Notwithstanding any other applicable provisions of law, nothing in this section shall be applied to a residential  dwelling that is owner-occupied or is the primary residence of a homeowner.   8.  Tenants.  Prior  to the placement of any property with unpaid code violations on the tax levy, the city of Buffalo shall develop a  program to assist tenants residing in a dwelling at risk for tax foreclosure due to unpaid code violations. Such program shall include housing counseling assistance  or  other  support  in  relocating  the  tenants to suitable housing prior to the tax foreclosure.   9. Payment plan. Nothing in this section shall preclude  an  owner  or landlord  from entering into a payment plan with the city of Buffalo for past amounts due for code violations.   10. Curing code violations. (a) If all of the violations for which the penalties, fees and costs have  been  assessed  are  cured,  removed  or corrected  prior to the expiration of the period for redemption pursuant to section eleven hundred ten of this chapter,  the  property  shall  be removed  from  the  levy  and auction and the balance of the amount owed shall be placed as a lien on the property pursuant  to  applicable  laws  for  debt collection and an action for foreclosure of the property shall not be maintained for the amount owed.  (b)  The determination of whether or not the code violations have been cured shall be made by the city of Buffalo's enforcing officer in charge of ensuring compliance with applicable housing, building, and fire codes such as a code enforcement officer. An appeal of this determination  may be   made  to  the  city's  zoning  board  of  appeals  or  other  local administrative  body  as  provided  for  in   local   law.   The   final determination  made  by  the  administrative  body  shall  be reviewable pursuant to article seventy-eight of the civil practice law and rules.  (c) This section shall not  be  applicable  to  any  cause  of  action brought  for  money due based on the curing of code violations under any form for receivership or a mechanic's lien.   11. Payment prior to  auction.  (a)  If  the  balance  owed  for  code violations placed on the tax levy is paid prior to the expiration of the period  for  redemption  pursuant  to section eleven hundred ten of this chapter and there is no balance due for unpaid real property taxes,  the property  may  not  be auctioned, and the property shall be removed from the tax levy.  (b) The owner shall have the right to pay the full  balance  prior  to the  expiration  of the period for redemption pursuant to section eleven hundred ten of this chapter in order to redeem the property.   12. Surplus. Any surplus funds remaining after the sale of a  property at a tax foreclosure for unpaid code violations shall be returned to the former  owner  of  the property in a manner as provided under local law. This provision shall not apply  to  a  sale  of  a  property  at  a  tax foreclosure due to unpaid taxes. If a property has both unpaid taxes and unpaid  code  violations  on the same tax levy and is auctioned at a tax foreclosure the amount of the surplus funds returned to the former owner shall be proportionate to the amount of unpaid code violations  owed  in the total amount of debt owed to the city of Buffalo. For the purpose of this  section,  "surplus funds" shall mean the balance of money received after auction of a property at a tax foreclosure sale minus  the  amount owed  for  code violations and the costs and attorneys' fees incurred in the collection of the fees by the city.   13. Balance due. If after  an  auction  a  balance  is  due  for  code violations,  the city of Buffalo may proceed with any action against the former owner pursuant to applicable laws.   14. Exclusions. The provisions of this section shall not apply to  any municipality that sells their tax liens in a tax sale.