2023 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.