2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 3 - Correction of Assessment Rolls and Tax Rolls › 557 - Cancellations and Rejections of Certain Delinquent Taxes Returned to County Treasurer.

§  557.  Cancellations  and  rejections  of  certain  delinquent taxes
returned to county treasurer. 1. Where it appears, after the  return  to
the  county  treasurer of unpaid taxes, that any taxable property in any
city or town has been assessed in duplicate for any year or years, if no
sale of property has been had to  enforce  collection  of  the  tax  due
thereon,  the county treasurer may cancel one of the duplicate taxes. He
shall charge back  and  apportion  the  amount  thereof  upon  the  real
property of the several cities and towns of the county as shall be just,
taking  into  consideration  the  portion  of  the county, city and town
included therein, and the extent to which such city  or  town  has  been
benefited thereby.
2.  (a)  The county treasurer shall examine the accounts of arrears of
taxes received from the collecting officer of each  city  and  town  and
shall  reject  all  taxes  charged  on  real  property  so  inaccurately
described that the collection of taxes by the sale of such real property
cannot be enforced. The county treasurer shall deliver  a  list  of  the
taxes rejected to the mayor of the city or the supervisor of the town in
which  the  taxes  have been so rejected. Such mayor or supervisor shall
cause an accurate description of such  real  property  to  be  made  and
returned  to  the  treasurer,  with the correct amount of taxes thereon,
stating each tax separately. If necessary, such mayor or supervisor  may
cause a survey and map of any of such real property to be made.
(b) A statement of the taxes on real property in each city and town so
rejected,  including  the  amount of fees and interest thereon, shall be
forwarded by the county treasurer to  the  mayor  of  the  city  or  the
supervisor  of  the  town in which such real property was assessed. Such
mayor or supervisor shall add to the current assessment roll of the city
or town in which the real property is situated, an accurate  description
of  such  real  property,  the assessment thereof, the correct amount of
taxes due thereon, the tax of each year and each different tax  set  out
separately,  stating  that  it  is  a  revised  assessment.  The  county
legislature shall direct the collection of such taxes so  added  to  the
assessment  roll  and  they shall be considered the taxes of the year in
which the description is perfected. If such tax be not levied upon  such
real property as herein required, the county legislature shall cause the
same,  with  the  amount of fees and interest thereon, to be levied upon
the city or town in which originally assessed, and  collected  with  the
other taxes of the same year.
3.  The  provisions  of subdivisions one and two of this section shall
also apply to returns and accounts of arrears transmitted by  a  village
board  of  trustees  to a county treasurer pursuant to the provisions of
subdivision four of section fourteen hundred thirty-six of this chapter.
Any amounts to be charged back to a village  pursuant  to  this  section
shall  be  withheld  by the county treasurer from any moneys which shall
become payable by him to such village by reason  of  taxes  which  shall
thereafter be returned to him as uncollected by such village.