NY Real Prop Tax L § 1436 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 2 - Levy and Collection of Taxes 1436 - Return of Unpaid Taxes.

§  1436.  Return of unpaid taxes. 1. The return of unpaid taxes by the treasurer, or a copy thereof certified by the clerk under the  corporate seal,  shall  be presumptive evidence of the facts stated therein. A tax roll filed with the clerk, or a copy of the same or  any  part  thereof, certified by him under the corporate seal, shall be presumptive evidence of  the contents thereof, the regularity of the assessment and the right to levy such tax.   2. At the same time that  the  treasurer  returns  the  tax  roll  and warrant,  he  shall  deliver  to the board of trustees an account of the unpaid taxes. Such account shall describe each parcel of  real  property upon  which  taxes are unpaid, shall show the person or persons in whose name assessed and the amount of unpaid tax. Upon filing with  the  board of  trustees  a  verified  statement  that  the  taxes mentioned in such account remain unpaid and that he has been unable to collect  the  same, the treasurer shall be credited with the amount thereof.   3.  The  board of trustees shall compare the account with the original tax roll. If the account is a true transcript, a  certificate,  executed by  each member of such board, shall be attached which shall recite that the account has been so compared and found to be correct and shall state the total amount of taxes unpaid. Such facts shall also be  included  in the official minutes. Within fifteen days after any tax roll and warrant has  been  returned  by  the  treasurer  to the board of trustees of any village, such board shall file the same in the  office  of  the  village clerk.  A copy of the tax roll shall be permanently retained as a public record.   4. (a) If action to enforce collection is to be initiated pursuant  to section  fourteen  hundred  forty-two  of  this chapter, the account and certificate described in subdivision three  of  this  section  shall  be transmitted  to  the  county  treasurer  by the board of trustees within fifteen days after the tax roll and warrant has  been  returned  by  the village  treasurer to the board of trustees. Upon delivery to the county treasurer of the account and certificate  of  unpaid  village  taxes,  a penalty  of  five  percentum shall be added to each amount currently due and owing. The  amount  of  penalty  and  interest  accumulated  on  any delinquent account at the time such account is transmitted to the county treasurer  shall  be included in and be deemed part of the amount of the unpaid tax for purposes of payments  to  the  village  from  the  county treasurer  and for purposes of computing the additional percentage to be levied by the county legislative body.  (b) If action to enforce collection is to  be  initiated  pursuant  to title  three  of  this article, the account and certificate described in subdivision three of this section shall  be  delivered  to  the  village treasurer  who  shall  continue  to  collect  these taxes and enter such collections in the account  until  commencement  of  action  to  enforce collection.