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 › 1124 - Public Notice of Foreclosure.

§ 1124. Public notice of foreclosure. 1. Upon the filing of a petition
of  foreclosure in the office of the county clerk, the enforcing officer
forthwith shall cause a notice of foreclosure to be published in each of
three non-consecutive weeks in a  two  month  period  in  at  least  two
newspapers designated by him or her.
2.  (a)  Each newspaper designated for this purpose shall have general
circulation in the tax  district.  An  official  newspaper  of  the  tax
district shall be deemed to satisfy the requirements of this provision.
(b) In New York and Bronx counties the newspapers to be designated for
the  publication  of  such  notice  or  any other public notice required
pursuant to this article shall be the daily law  journal  designated  by
the  justices of the appellate division of the first judicial department
and another newspaper  designated  by  such  justices  pursuant  to  the
provisions  of  subdivisions  one  and  two of section ninety-one of the
judiciary law.
3. Such notice shall be in substantially the following form:
................. Court,................. County.
IN THE MATTER OF THE FORE-
CLOSURE  OF  TAX  LIENS BY
PROCEEDING IN REM PURSUANT
TO  ARTICLE  ELEVEN OF THE
REAL PROPERTY TAX LAW
BY........... (insert name
of tax district).
NOTICE OF FORECLOSURE
 
PLEASE TAKE NOTICE  that  on  the.........    day  of..................,
the...............
insert  title of enforcing officer), hereinafter,
the  "Enforcing  Officer",  of..............insert  name   of   tax
district),  hereinafter,  the "Tax District", pursuant to law filed with
the clerk of..........    county,  a  petition  of  foreclosure  against
various  parcels  of  real  property  for  unpaid  taxes.  Such petition
pertains to the following parcels: (insert the description and the  name
of  the  owner  or owners of record of each parcel as of the date of the
filing of the list of delinquent taxes).
Effect of filing: All persons having or claiming to have  an  interest
in the real property described in such petition are hereby notified that
the  filing  of  such  petition  constitutes the commencement by the Tax
District of a proceeding in the court specified in the caption above  to
foreclose  each  of  the  tax  liens  therein described by a foreclosure
proceeding in rem.
Nature of proceeding: Such proceeding  is  brought  against  the  real
property  only  and  is  to  foreclose  the  tax liens described in such
petition. No personal judgment will be entered herein for such taxes  or
other legal charges or any part thereof.
Persons  affected:  This  notice  is directed to all persons owning or
having or claiming to have an interest in the real property described in
such petition. Such persons are hereby notified further that a duplicate
of such petition has been filed in the office of the  Enforcing  Officer
of the Tax District and will remain open for public inspection up to and
including the date specified below as the last day for redemption.
Right of redemption: Any person having or claiming to have an interest
in  any  such real property and the legal right thereto may on or before
said date redeem the same by paying the amount of all  such  unpaid  tax
liens  thereon,  including  all  interest  and penalties and other legal
charges which are included in  the  lien  against  such  real  property,

computed to and including the date of redemption. Such payments shall be
made  to .........  (here  insert  the  name,  title  and address of the
official to whom such payments are to be made). In the event  that  such
taxes  are  paid  by  a  person other than the record owner of such real
property, the person so paying shall be entitled to have the  tax  liens
affected thereby satisfied of record.
Last  day  for redemption: The last day for redemption is hereby fixed
as the ......... day of .......... (here insert  a  date  at  least  six
months after the date of the first publication of this notice).
Service of answer: Every person having any right, title or interest in
or  lien upon any parcel of real property described in such petition may
serve a duly verified answer upon the  attorney  for  the  Tax  District
setting forth in detail the nature and amount of his or her interest and
any  defense  or objection to the foreclosure. Such answer must be filed
in the office of the county clerk and served upon the attorney  for  the
Tax  District  on or before the date above mentioned as the last day for
redemption.
Failure to redeem or answer: In the event  of  failure  to  redeem  or
answer  by  any person having the right to redeem or answer, such person
shall be forever barred and foreclosed of all his or  her  right,  title
and  interest and equity of redemption in and to the parcel described in
such petition and a judgment in foreclosure may be taken by default.
Enforcing Officer:
..................
..................    Name and title of
enforcing officer)
 
 Attorney for Tax District:
...........................
 
...........................
 
...........................
 
...........................
 
(Name, title and address of attorney for tax district, if  the  same  is
not the enforcing officer)
4.  The  enforcing  officer  shall  on or before the date of the first
publication of the notice above set forth cause a copy of such notice to
be posted once in his or her office and  shall  cause  a  copy  of  such
notice  to be posted in the county court house in the place provided for
the posting of public notices.
5. Nothing  contained  herein  shall  be  construed  to  preclude  the
enforcing  officer  from  providing  for  additional  public  notice  of
foreclosure by other means, including  broadcast  on  the  local  access
channel  of a cable television company having a franchise within the tax
district.
6. If the substance of such notice  has  been  incorporated  into  the
petition  of  foreclosure,  the  requirements  of  this section shall be
satisfied if the petition of foreclosure is published and posted in  the
manner prescribed by this section.