2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 2 - Levy and Collection of Taxes › 1439 - Agreements Between Villages in Nassau County and the County of Nassau, Towns, Special and School Districts Therein; and Between Villages in Westcheste

§ 1439. Agreements between villages in Nassau county and the county of
  Nassau,  towns,  special  and  school  districts  therein;  and  between
  villages in Westchester county and the  county  of  Westchester,  towns,
  special  and  school  districts therein; and between villages in Suffolk
  county and the county of Suffolk, towns, special  and  school  districts
  therein,  for the collection of taxes. 1. Notwithstanding the provisions
  of any general, special or local law,  any  village  in  the  county  of
  Nassau,  the  county  of  Westchester  and the county of Suffolk may, by
  resolution of its board of trustees, enter into an  agreement  with  the
  county  or  any  town,  school district or special district therein with
  respect to any parcel of real property upon which each  of  the  parties
  has tax liens. The resolutions of the governing bodies of the parties to
  the  agreement  authorizing such parties to enter into the agreement may
  also provide for the satisfaction and discharge of  such  tax  liens  of
  record  although  the amount realized from the sale or other disposition
  of the property pursuant to the agreement is  insufficient  to  pay  the
  full amount of the tax liens of the parties to the agreement.
2.  Such  agreement  may  provide for the sale or other disposition of
  such parcel free and clear of all unpaid tax liens held by  the  parties
  thereto  which  liens  accrued  on  or  before  the date of such sale or
  disposition. Such agreement may also provide for:
a. The disposition of such property even though for less than the full
  amount of the tax liens of the parties.
b. The distribution of the  proceeds  from  the  sale  or  such  other
  disposition  of the property and arrangements for such distribution when
  the proceeds are insufficient to discharge all such tax liens.
Such an agreement may also be made between such village and any person
  having any tax lien on or any other right, title, interest or equity  of
  redemption in such property.
3. When authorized by resolution of its board of trustees, any village
  in  the  county  of  Nassau,  in Westchester county and in the county of
  Suffolk having a tax lien may protect such tax lien by bidding  for  and
  purchasing  the  real  property  affected by such tax lien at a judicial
  sale of such real property in any action for the foreclosure of  a  lien
  for  unpaid  village,  county, town, school or special district taxes or
  assessments for benefit or local improvements.
4. In order to carry out an agreement authorized by  this  section  or
  bid  for  and purchase such property at a judicial sale as authorized by
  this section, the board of trustees of such a village may:
a. Provide funds in its budget for such purposes.
b. Appropriate for such purposes any funds not otherwise appropriated.
c. Provide funds for such purposes pursuant to the local finance law.
5. The term "tax lien," as used in this section, shall  include  liens
  for taxes, and assessments for benefit or local improvements, whether or
  not
a.  Such  taxes  or  assessments  have  been relevied as a part of any
  annual tax;
b. Any of such liens have been sold and certificates  of  sale  issued
  therefor;
c.  Deeds  or  conveyances  have been issued by a treasurer or similar
  fiscal officer based upon such certificates of sale; or
d. Deeds or conveyances  have  been  issued  pursuant  to  a  judgment
  foreclosing any such lien.