2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 1 - Short Title; Definitions; Application › 1106 - Adoption by Certain Tax Districts.

§  1106.  Adoption by certain tax districts. 1. Procedure. A local law
adopted by an eligible county, city or town pursuant to subdivision  two
of  section  eleven hundred four of this article may be repealed without
referendum. Upon such a repeal, the provisions of this article shall  be
applicable  to the enforcement by such county, city or town of all taxes
which shall have become liens on or after the date on which such  repeal
shall have become effective. A copy of the local law effectuating such a
repeal  shall  be  filed with the commissioner no later than thirty days
after the adoption thereof.
2. Pre-existing liens held by the tax district. (a)  For  purposes  of
the  enforcement  of  taxes  which  shall have become liens prior to the
effective date of such repeal, and which are held by the  tax  district,
the  provisions that shall have been in effect on the last day preceding
the effective date of such  repeal  shall  continue  in  effect,  for  a
transition  period  of  a  duration  to  be  specified  in the local law
effectuating such repeal. Such transition period shall conclude no later
than four years from the effective date of such repeal.
(b) During such transition period, if a parcel is subject  both  to  a
lien or liens arising prior to the effective date of the repeal and to a
lien  or  liens  arising on or after such effective date, the procedures
applicable to the enforcement of delinquent taxes shall depend upon  the
lien  or liens upon which the enforcement proceeding is based; provided,
that if an installment agreement is executed pursuant to section  eleven
hundred  eighty-four  of  this article, the agreement shall apply to all
outstanding liens held by the tax district, no matter when arising.
(c) After the conclusion of such transition period, if the enforcement
of such prior lien or liens shall not have been concluded, as  evidenced
by  the  issuance  of  a  tax deed, the amount due shall be relevied and
enforced in accordance  with  the  procedures  then  applicable  to  the
enforcement of taxes.
3.  Pre-existing  liens  held  by  other  parties. For purposes of the
enforcement of  taxes  which  shall  have  become  liens  prior  to  the
effective  date of such repeal, and which are held by a party other than
the tax district, the provisions of the applicable general,  special  or
local laws that shall have been in effect on the last day preceding such
date,  shall  continue  in effect, as fully and to the same extent as if
such laws had not been repealed or superseded by this article.
4. Transitional option. With regard to taxes becoming liens during the
first year beginning on the effective  date  of  such  repeal,  the  tax
district  may  adopt  a  local  law  without  referendum  increasing the
redemption period for all property to three or  four  years  after  lien
date. With regard to taxes becoming liens during the following year, the
tax  district  may  adopt  a local law without referendum increasing the
redemption period to three years after lien date.