2023 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.