NY Real Prop Tax L § 1102 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 1 - Short Title; Definitions; Application 1102 - Definitions.

§ 1102. Definitions. When used in this article:   1. "Charges" or "legal charges" means:  (a)  the  cost  of  the  mailing  or  service  of  notices required or authorized by this article;  (b) the cost of publication of notices required or authorized by  this title;  (c) the amount of any interest and penalties imposed by law;  (d)  the  cost  of  recording  or  filing  legal documents required or authorized by this article; and  (e) the reasonable and necessary cost of  any  search  of  the  public record required or authorized to satisfy the notice requirements of this article, and the reasonable and necessary expenses for legal services of a  tax district in connection with a proceeding to foreclose a tax lien; provided, that: (i) a charge of up to  one  hundred  fifty  dollars  per parcel  shall  be  deemed reasonable and necessary to cover the combined costs of such searches and legal expenses, and such  an  amount  may  be charged  without  substantiation,  even if salaried employees of the tax district performed the search or legal services; and (ii) a tax district may charge a greater amount with respect to one  or  more  parcels  upon demonstration  to the satisfaction of the court having jurisdiction that such greater amount was reasonable and necessary.  (f) Charges shall be deemed a part of the delinquent tax for  purposes of redemption.   2.  "Delinquent  tax"  means  an  unpaid tax, special ad valorem levy, special assessment or other charge imposed upon real property by  or  on behalf  of  a  municipal  corporation  or  special  district,  plus  all applicable charges, relating to any parcel  which  is  included  in  the return  of  unpaid  delinquent  taxes  prepared pursuant to section nine hundred thirty-six of this chapter or such other  general,  special,  or local  law as may be applicable. In no event, however, shall "delinquent tax" include any unpaid tax or other charge against lands owned  by  the state.   3.  "Enforcing  officer" means any elected or appointed officer of any tax district empowered or charged by law to enforce  the  collection  of tax  liens  on  real  property; provided, however, that (a) where no law provides otherwise, the enforcing officer shall be (i) in a county which is a tax district, the county treasurer or commissioner of finance, (ii) in a city which is a tax district, the official so empowered or  charged by  the  city  charter,  (iii) in a village which is a tax district, the village treasurer, and (iv) in a town which is a tax district, the  town supervisor; and (b) when the duties and powers of an "enforcing officer" are  vested in two or more elected or appointed officials, the governing body of the tax district shall designate which of such  officials  shall act as enforcing officer for the purposes set forth in this article. The enforcing  officer  and  other  officials  of  the tax district who have responsibilities  affecting   the   enforcement   process   shall   work cooperatively to facilitate the enforcement process.   4.  "Lien date" means the date on which the tax or other legal charges represented thereby became a lien, as provided by section  nine  hundred two  of  this chapter or such other general, special or local law as may be applicable, provided, that when the taxes of a  school  district  are enforced  by  a tax district without being relevied by the tax district, and the lien date of the school district taxes  differs  from  the  lien date  of  the  taxes  of the tax district which are levied upon the same assessment roll, the later of the two such dates shall be deemed  to  be the lien date for purposes of this article.   5.  "Person"  means  an individual, a corporation (including a foreign corporation and a municipal corporation), a joint stock  association,  a  partnership, the state, and any other organization, state, government or county which may lawfully own property in the state.   6.  "Tax  district"  means:  (a) a county, other than (i) a county for which the cities and towns enforce  delinquent  taxes  pursuant  to  the county  administrative  code, or (ii) a county wholly contained within a city;  (b) a city, other than a city for which the county enforces delinquent taxes pursuant to the city charter;  (c) a village, other than a village  for  which  the  county  enforces delinquent  taxes pursuant to section fourteen hundred forty-two of this chapter; or  (d) a town in  a  county  in  which  towns  enforce  delinquent  taxes pursuant to the county administrative code.