NY Real Prop Tax L § 901 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 1 - Levy; Warrant; Lien Date 901 - Collection of Unpaid Housing Code Violation Penalties in the City of Syracuse; Levy.

§  901.  Collection  of unpaid housing code violation penalties in the city of Syracuse; levy. 1. Authorization. In  addition  to  and  not  in limitation  of  any power otherwise granted by law, the city of Syracuse 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 Syracuse'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  or  the  city  of  Syracuse's  codes violation bureau established pursuant to section three hundred eighty of the  general municipal law, 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 the 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 general city  tax and as a part thereof.   5.  Notice.  The  city  of  Syracuse  shall notify all owners or known interested parties of record of the placement of the code violations  on the  municipal 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 Syracuse 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 Syracuse 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 Syracuse 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 set forth by  the  city  of  Syracuse for the city's annual tax levy, 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  Syracuse'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 mechanics 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 set forth by the city of Syracuse for  the  city's annual  tax  levy  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 set forth  by  the  city  of Syracuse for the city's annual tax levy 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 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 Syracuse. 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 Syracuse may proceed with any action against the former owner pursuant to applicable laws.   14. Exclusions. The provisions of this section shall not apply if  the city of Syracuse sells their tax liens in a tax lien sale.