NY Real Prop Tax L § 1122 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 3 - Foreclosure of Tax Lien by Proceeding in Rem 1122 - Filing of List of Delinquent Taxes.

§  1122.  Filing of list of delinquent taxes. 1. Ten months after lien date, or as soon thereafter as is practicable, but no  sooner  than  one month  after  the  receipt  of the return of unpaid taxes, the enforcing officer of each tax district shall execute a list of all parcels of real property, except those excluded from such list in the manner provided by section  eleven  hundred  thirty-eight  of  this  article,  affected  by delinquent tax liens held and owned by such tax district.   2.  (a) In a tax district which has extended the redemption period for residential or farm property to  three  or  four  years,  there  may  be separate  lists  for property identified as residential or farm property and for other property.  (b) In a tax district which has a roll for vacant and  abandoned  real property  pursuant  to  section  eleven hundred eleven-a of this article there may be a separate roll, registry or list for  property  identified as vacant and abandoned real property.  (c)  In  a  tax district having a population of fifty thousand or more according to the latest federal census, there may be a separate list for each existing geographical area such as a  city,  town,  village,  ward, section or other appropriate area bounded or defined by law.   3. All parcels of real property included in any list shall be numbered consecutively, by tax map number if applicable.   4.  The  enforcing  officer shall file a duplicate of each list in the office of such enforcing officer, in the office of the attorney for such tax district and in the office of the enforcing officer of any other tax district having a right to enforce the payment of a tax imposed upon any of the parcels described upon such list. The inadvertent failure of  the enforcing  officer to include one or more parcels in such list shall not affect the validity of any proceeding brought pursuant to this title.   5. Each such list shall be  known  and  designated  as  the  "List  of Delinquent  Taxes".  Where  the  list  comprises parcels in a particular area, the list shall also generally describe the  area  covered  by  the list.   6. Each list shall also contain as to each parcel, the following:  (a) A brief description sufficient to identify each parcel affected by such  tax  lien. In a municipal corporation for which a tax map has been approved by the commissioner, a tax map identification number  shall  be deemed  a  sufficient  description  of any parcel, provided that (i) the parcel has been described by such tax map reference on the tax  roll  on which the unpaid tax has been levied, and (ii) the tax map as it existed on  the taxable status date applicable to the tax roll has been retained in the office of the enforcing officer or in such other  office  as  the enforcing  officer  may  have  designated for that purpose in accordance with the rules of the commissioner.  (b) The name or names of the owner or owners of each  such  parcel  as appearing on the tax roll, and, if the parcel has been transferred after the applicable taxable status date, as reported pursuant to section five hundred seventy-four of this chapter.  (c)  A  statement  of  the  amount  of each tax lien upon such parcel, including charges, as of the date of the execution of the list.   7. Such list of delinquent taxes shall be dated and subscribed by  the enforcing officer and affirmed by him or her as true under the penalties of  perjury.  The  enforcing  officer shall file such list of delinquent taxes in the office of the clerk of the county  in  which  the  property subject  to  such  tax liens is situated no later than two business days after the execution thereof. The filing of such  list  shall  constitute and  have  the same force and effect as the filing and recording in such office of an individual and separate  notice  of  pendency  pursuant  to article  sixty-five  of the civil practice law and rules with respect to  each parcel included in such list,  notwithstanding  the  provisions  of section  six  thousand five hundred twelve of the civil practice law and rules.   8.  Each county clerk with whom such list of delinquent taxes is filed shall index it in the name of the  tax  district  filing  such  list.  A separate  book  shall  be maintained for this purpose, unless the county clerk maintains a computerized index. The indexing of  such  list  shall constitute  due filing, recording and indexing of such notice in lieu of any other requirement under rule six thousand five hundred eleven of the civil practice law and rules or otherwise.   9.  Every  person,  including  a  tax  district  other  than  the  one foreclosing,  having  any right, title or interest in, or lien upon, any parcel described in such list of delinquent taxes may redeem such parcel in the manner provided by title two of this article.   10. (a) After a list of delinquent taxes has been filed, the enforcing officer shall, from time to time,  execute  a  collective  statement  of redemptions,  identifying the parcels which have been redeemed since the last preceding collective statement of  redemptions  was  executed.  The collective  statement  of  redemptions need not include any parcel which was the subject of an individual certificate of  redemption,  and  shall not include any parcel which was partially, but not fully, redeemed. The collective  statement  of  redemptions  shall  be  dated, subscribed and affirmed by the enforcing officer and filed with the county clerk in the same manner as a list of delinquent taxes.  (b) Upon the filing of a collective statement of redemptions with  the county  clerk,  the  county clerk shall, for each parcel included on the collective statement of redemptions, enter on  the  list  of  delinquent taxes  the  word  "redeemed"  and  the  date  of the filing opposite the description of such parcel on such list. Such notation shall operate  to cancel the notice of pendency with respect to each such parcel.