reglab/statecodes huggingface dataset:
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 4 - Acceptance of Taxes From Certain Loan Corporations › 966 - Surrender of Conditional Tax Receipts.

§ 966. Surrender of conditional tax receipts. 1. Upon the surrender of
  the  conditional  tax receipt evidencing the discharge of the obligation
  created by the loan contract in connection with which it was issued, the
  municipal corporation shall replace it with a receipted tax  bill.  Such
  receipted  tax  bill  shall bear the date of the conditional tax receipt
  and no interest or penalty shall be charged  to  the  taxpayer  for  the
  period  between  the date of the issuance of the conditional tax receipt
  and the date of its surrender. All penalties and interest imposed by the
  municipal corporation for tax default shall be added  to  the  tax  lien
  until  the  discharge  of the obligation created by the loan contract in
  connection with which the conditional tax receipt was issued,  and  such
  penalties  and  interest shall be cancelled and be deemed satisfied upon
  the discharge of such obligation provided such obligation is  discharged
  prior  to  the  disposition  of the tax lien as provided in section nine
  hundred sixty-eight of this chapter.
2. If subsequent to the  issuance  of  the  conditional  tax  receipt,
  payment  of  the  taxes  is made by any person directly to the municipal
  corporation in order to obtain  a  receipted  tax  bill,  the  municipal
  corporation  shall,  upon  surrender of the conditional tax receipt, pay
  the loan corporation the balance due to it on the loan contract.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 4 - Acceptance of Taxes From Certain Loan Corporations › 968 - Tax Sale Provisions.

§  968.  Tax  sale  provisions.  1.  Notwithstanding the issuance of a
  conditional tax receipt as herein provided, the procedure provided by  a
  law  for  the  sale  of tax liens or properties for non-payment of taxes
  shall in all cases remain unchanged as if the  conditional  tax  receipt
  had not been issued; provided, however, that such sale shall not be held
  before  the  expiration of one year from the date of the issuance of any
  conditional tax receipt, but must be held within three years  from  such
  date,  notwithstanding  the  provision  of any general or special law or
  charter provision to the contrary.
2. Prior to a sale, the loan corporation shall be required to  exhibit
  to  the municipal officer having jurisdiction over the sale of tax liens
  or properties, the conditional tax receipt showing payments made on  the
  loan  contract, if any, which payments shall be credited, as of the date
  of issuance of the conditional tax receipt against the amount  of  taxes
  due against the property to be sold. The municipal corporation receiving
  the  proceeds  of  the tax sale shall, upon surrender of the conditional
  tax receipt, pay from such proceeds the amount due the loan  corporation
  on  the  loan  contract  in  connection  with  which the conditional tax
  receipt was issued.
3. Until payment from the proceeds of the sale has been  made  to  the
  loan  corporation,  or  a receipted tax bill has been issued in exchange
  for the conditional tax receipt, the  loan  corporation  shall  have  an
  interest  in  and  lien upon the tax lien or properties to the extent of
  the unliquidated portion of its loan and the municipal corporation shall
  hold such interest and lien for the account  of  the  loan  corporation,
  subject to the provisions of this title.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 4 - Acceptance of Taxes From Certain Loan Corporations › 970 - Examination of Books of Loan Corporations.

§  970.  Examination  of  books of loan corporations. 1. Any municipal
  corporation issuing conditional  tax  receipts  shall  keep  a  complete
  record  thereof.  Any  municipal  corporation  shall  have  the right to
  examine from time to time the books of any loan corporation to which  it
  has  issued  conditional  tax  receipts  and  may  make  regulations not
  inconsistent  with  the  provisions  of  this  title  for   the   better
  accomplishment  of  the  purpose  thereof  and for the protection of the
  borrowing taxpayer.
2. Upon proof to the municipal corporation of any willful violation of
  this title, or of the regulations made pursuant  thereto,  by  any  loan
  corporation  to  which  it has issued conditional tax receipts, it shall
  cease the issuance of conditional tax receipts to such loan corporation.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 4-A - Optional Method of Collection of Taxes › 973 - Town May Elect Method of Payment of Taxes; Certification.

§  973.  Town may elect method of payment of taxes; certification.  1.
  Upon the enactment of such local law by a  county  pursuant  to  section
  nine hundred seventy-two of this chapter, the town board of any town may
  determine  that  thereafter and until such action be duly rescinded, the
  amount  of  taxes  for  county,  town  and  special  district   purposes
  constituting  in  the  aggregate  an  amount  in excess of fifty dollars
  levied by the board of supervisors pursuant to law upon  any  parcel  of
  real  property situated within such town, may be paid in installments as
  provided in the local law enacted by the county pursuant to section nine
  hundred seventy-two of this chapter.
2. The determination pursuant to subdivision one of this section shall
  be made by resolution of the town board  at  any  meeting  thereof  held
  prior  to  the  first  day of October, and when such determination shall
  have been made, it shall be certified by the town clerk to the clerk  of
  the board of supervisors on or before the first day of October following
  such  determination.  Such  resolution may be rescinded prior to October
  first in any year following the adoption thereof.
3. Whenever a resolution has been adopted pursuant  to  this  section,
  the  notice  required  to be given by the collecting officer pursuant to
  section nine hundred twenty of this chapter shall state that  taxes  may
  be  paid  in  installments  as  provided in the local law enacted by the
  county pursuant to section nine hundred  seventy-two  of  this  chapter.
  Warrants  for  the  collection  of  taxes  levied  while such resolution
  continues  in  force  shall  contain  appropriate  directions  for   the
  collection of taxes in the manner specified in such local law.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 4-A - Optional Method of Collection of Taxes › 974 - Statement of Taxes to Be Mailed.

§  974.  Statement  of taxes to be mailed.  1. Upon receipt of the tax
  roll and warrant, the collecting officer shall mail  to  each  owner  of
  property listed thereon, a statement of taxes as provided by law.
2.  Such statement shall recite that such owner may elect, pursuant to
  section nine hundred seventy-five of this chapter, to pay the taxes  set
  forth  in  the  statement  in installments, as provided in the local law
  enacted by the county pursuant to section nine  hundred  seventy-two  of
  this chapter.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 4-A - Optional Method of Collection of Taxes › 975 - Owner of Real Property May Elect to Pay Taxes in Installments.

§  975. Owner of real property may elect to pay taxes in installments.
  1. Upon receipt of the statement of taxes, an owner of real property may
  elect to pay the total amount of the taxes set forth in  such  statement
  without  regard  to  this  title;  or  he may elect to pay such taxes in
  installments as provided in the local law enacted  pursuant  to  section
  nine hundred seventy-two of this chapter.
2.    If  the  owner  is  eligible  to  participate in the installment
  program, and elects to do so, he or she  shall  pay  to  the  collecting
  officer  the amount set forth in such statement and designated as "first
  installment".  The amount of each succeeding installment shall  be  paid
  to the county treasurer on or before the date specified in the local law
  enacted  by  the  county pursuant to section nine hundred seventy-two of
  this chapter.
3.  If any such installment is not paid on or  before  the  date  when
  due,  interest  shall  be added to the amount of any such installment at
  the rate as determined pursuant to section nine hundred twenty-four-a of
  this chapter, or such other law as may be locally applicable,  for  each
  month  or  part  thereof  until  paid.   No such installment may be paid
  unless all prior installments  of  current  taxes,  including  interest,
  shall have been paid or shall be paid at the same time.
4.  The owner of real property who elects to pay taxes in installments
  as provided in this section shall indicate his election by remitting the
  amount of the first installment to the collecting officer on  or  before
  the  date  upon  which  it  is  due  or  not later than within five days
  thereafter; provided, however, that in the event the amount of the first
  installment is paid after the date upon which it was due,  the  interest
  rate set forth in subdivision three of this section shall apply.
5.  The  failure  or  neglect  by an owner of real property to pay the
  first installment as provided in subdivision four of this section  shall
  be  construed  as  an  election by such owner to pay the total amount of
  taxes in one payment in the manner provided by law.
6. The county treasurer of a county which  has  enacted  a  local  law
  pursuant  to  section  nine  hundred  seventy-two  of  this  chapter may
  promulgate and amend suitable  rules  and  regulations  prescribing  the
  necessary  forms  for  carrying into effect the provisions of this title
  and of article thirteen of this  chapter  relating  to  the  installment
  payment of taxes.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 4-A - Optional Method of Collection of Taxes › 976 - Return of Unpaid Installments of Taxes; Payment by County Treasurer.

§  976.  Return  of  unpaid  installments  of taxes; payment by county
  treasurer. 1. On or before the first day of February following the  levy
  of  taxes,  the  collecting  officer  of  a  town  which  has  adopted a
  resolution pursuant  to  section  nine  hundred  seventy-three  of  this
  chapter,  shall  make  and deliver to the county treasurer a list of the
  names of the owners of real property who have elected to pay such  taxes
  in  installments  pursuant  to section nine hundred seventy-five of this
  chapter, together with an account, subcribed and affirmed by him as true
  under the penalties of perjury, of the balance of all  taxes  listed  on
  the  tax  roll which such owners have elected to pay in installments and
  which remain unpaid  at  such  time.  The  county  treasurer  shall,  if
  satisfied  that  such  account is correct, credit him with the amount of
  such unpaid taxes. Such return shall be in the form  prescribed  by  the
  county  treasurer.  Upon  such  return, the warrant with respect to such
  taxes as were included in such return shall be deemed expired.
2. Within ten days after such collecting officer shall have  made  his
  return of unpaid installments of taxes as provided in subdivision one of
  this  section,  the county treasurer shall pay over to the supervisor of
  such town the amount of such unpaid installments of taxes,  included  in
  such  return,  which were levied for town and special district purposes.
  Such payment may be made  from  moneys  not  otherwise  appropriated  or
  committed, from moneys appropriated for a contingent fund or pursuant to
  the local finance law.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 5 - Provisions of General Application; Miscellaneous › 980 - Tax Statements and Receipts to Show Nature and Amount of Local Assistance by State.

§  980. Tax statements and receipts to show nature and amount of local
  assistance by state.  1. Notwithstanding any general, special  or  local
  law,  every  statement  and  receipt  issued  by  any  public officer or
  employee for taxes levied upon real  property  by  or  for  a  municipal
  corporation  shall set forth in the manner prescribed by the comptroller
  the amount of local assistance which  it  is  estimated  such  municipal
  corporation will receive from the state within the fiscal year for which
  such  taxes  are  levied, as such local assistance is defined in section
  two of the state finance law.
2. It shall be the duty of the chief fiscal officer of each  municipal
  corporation  to  certify  to  the collecting officer, the amount of such
  estimated local assistance.  The  cost  of  furnishing  the  information
  described  in  this  section  shall be deemed a part of the cost of such
  statement or receipt.
3. Failure to state the amount of local assistance as provided in this
  section shall not in any manner affect the validity of the taxes or  the
  penalties imposed by law in respect thereto.
4. The provisions of this section shall not apply to statements of, or
  receipts for, omitted taxes, returned taxes or to taxes levied for prior
  fiscal years.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 5 - Provisions of General Application; Miscellaneous › 981 - Tax Statements to Include Notice of Arrears.

§ 981. Tax statements to include notice of arrears. 1. Notwithstanding
  any  general, special or local law, if at the time of the preparation of
  a statement of taxes, the real property to which the  statement  relates
  is  subject  to a delinquent tax, the statement of taxes shall include a
  legend in substantially the following form:
"Taxes from one or more prior levies remained due and owing when
this statement of taxes was prepared.  Payment  of  the  arrears
should  be made to (insert name, address and telephone number of
the enforcing officer, or, if the delinquent tax lien  has  been
sold  pursuant  to title five of article eleven of this chapter,
insert name, address and telephone number of  the  purchaser  or
its  collection  agent).  To  determine  the  amount in arrears,
contact that office. Continued failure to pay all of  the  taxes
levied  against  the  property  will  result in your loss of the
property."
2. Upon the request of the collecting officer, a list identifying  the
  parcels  to  which this provision applies shall be furnished annually to
  the collecting officer by the enforcing officer, as defined  by  section
  eleven  hundred  two  of  this  chapter, no later than the thirtieth day
  prior to the last date prescribed by law for the mailing of a  statement
  of  taxes.  In  lieu of providing such a list, the enforcing officer may
  furnish a copy of the list of delinquent taxes filed pursuant to section
  eleven hundred twenty-two of this chapter, if available.
3. Failure to include such a legend shall not invalidate  any  tax  or
  prevent the enforcement of the same as provided by law.
4.  The  provisions  of this section shall not apply to tax statements
  prepared by the collecting officer of a school district or a village for
  which the county enforces delinquent taxes pursuant to section  fourteen
  hundred forty-two of this chapter.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 5 - Provisions of General Application; Miscellaneous › 982 - Notice to Non-Residents in Towns.

§   982.  Notice  to  non-residents  in  towns.    1.  Any  person  or
  corporation, who or which owns or  has  an  interest  in  real  property
  liable  to  taxation  in  a town and is a non-resident thereof, may file
  with the town clerk thereof a notice stating (a) his name, residence and
  post-office address, or in case of a corporation, its principal  office,
  (b)  a  description  of the property sufficient to identify the same and
  (c) if situated in a village  or  school  district,  the  name  of  each
  village  and  number  and  designation  of  each  school  district,  and
  requesting that statements of all town,  village  and  school  taxes  be
  delivered  to  him  by  registered  mail. Such notice shall be valid and
  continue in effect until cancelled by such person or corporation.
2. The town clerk shall, within five days after the  delivery  of  the
  warrants  for  the  collection  of taxes in the town, village and school
  district, respectively, in which such real property is situated, furnish
  the collecting officer thereof with  a  transcript  of  all  notices  so
  filed.  Each  such  collecting officer shall, within five days after the
  receipt of such transcript, send by registered mail to  each  person  or
  corporation  filing  such  notice,  at  the  post-office  address stated
  therein, a statement of the amount of taxes due and the times and places
  at which the same may be paid.
3. If the statement is not  furnished  as  herein  provided,  no  fee,
  penalty  or  interest  shall  be charged for the collection of any taxes
  with respect to which the statement was not sent, provided  the  tax  is
  paid before the collecting officer makes his return of unpaid taxes.
4.  The  town  clerk  shall be entitled to receive a fee of one dollar
  from each person  or  corporation  filing  a  notice  pursuant  to  this
  section,  which  shall  be  payment  in  full  for all services rendered
  hereunder.  The expenses for postage, printing and  stationery  required
  in   sending  such  statements  by  town,  village  or  school  district
  collecting officers shall be a charge on the  town,  village  or  school
  district  as the case may be, except that the expense of registering the
  statements shall be added to the taxes due.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 5 - Provisions of General Application; Miscellaneous › 984 - Notice to Non-Residents in Cities.

§   984.   Notice  to  non-residents  in  cities.  1.  Any  person  or
  corporation, who or which owns or  has  an  interest  in  real  property
  liable  to  taxation in any city and is a non-resident thereof, may file
  with the city clerk of the city a notice stating (a) his name, residence
  and post-office address, or in case  of  a  corporation,  its  principal
  office, and (b) a description of the property sufficient to identify the
  same  and  requesting  that  statements  of taxes be mailed to him. Such
  notice shall be valid and continue in effect  until  cancelled  by  such
  person or corporation.
2.  The  city  clerk shall, within five days after the delivery of the
  warrants  for  the  collection  of  any  tax  therein,  furnish  to  the
  collecting  officer,  a  transcript  of  all notices so filed. Each such
  collecting  officer,  within  five  days  after  the  receipt  of   such
  transcripts,  shall  mail  to  each  person  or  corporation filing such
  notice, at the post-office address stated therein, a  statement  of  the
  amount  of  taxes due on such property and the times and places at which
  the same may be paid.
3. If the statement is not  furnished  as  herein  provided,  no  fee,
  penalty  or interest shall be charged for the collection of any tax with
  respect to which the statement was not sent, provided the  tax  is  paid
  before the collecting officer makes his return of unpaid taxes.
4.  The  city  clerk  shall be entitled to receive a fee of one dollar
  from each person  or  corporation  filing  a  notice  pursuant  to  this
  section,  which  shall  be  payment  in  full  for all services rendered
  hereunder.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 5 - Provisions of General Application; Miscellaneous › 988 - Remedy of Occupant for Taxes Paid by Him.

§  988.  Remedy of occupant for taxes paid by him.  If a tax upon real
  property has been collected from any occupant, and any other  person  by
  agreement  or  otherwise  is liable to pay such tax or any part thereof,
  such occupant shall be entitled to recover the amount which such  person
  should  have  paid  or  to retain the same from any rent due or accruing
  from him to such person for the land on which the tax was paid.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 5 - Provisions of General Application; Miscellaneous › 990 - Supplementary Proceedings to Collect Taxes.

§  990.  Supplementary  proceedings  to  collect  taxes.  1.  If a tax
  exceeding ten dollars is  returned  by  the  proper  collecting  officer
  uncollected, the enforcing officer may within one year thereafter, or at
  such  time as may otherwise be prescribed by law, apply to the court for
  the institution of proceedings supplementary to  execution,  as  upon  a
  judgment docketed in such county, for the purpose of collecting such tax
  and fees with interest and other charges thereon.
2.  Such  proceedings may be taken against a corporation, and the same
  proceedings may be had in all respects for the collection of taxes  owed
  by  it  as for the collection of a judgment by proceedings supplementary
  to  execution  against  a  natural  person,  and  the  same  costs   and
  disbursements  may be allowed against the person or corporation examined
  as in such supplementary proceedings but none shall be allowed  in  his,
  hers, or its favor.
3.  The  tax,  if  collected  in such proceeding, shall be paid to the
  enforcing officer of the municipal corporation for which  the  enforcing
  officer enforces the collection of delinquent taxes, or if the enforcing
  officer  is  not  authorized to receive payments of delinquent taxes, to
  the official  who  is  so  authorized.    The  costs  and  disbursements
  collected  shall  belong  to  the party instituting the proceedings, and
  shall be applied to the payment of the expense of such proceeding.
4. For purposes of this section, the terms  "charges"  and  "enforcing
  officer"  shall  have  the  meanings set forth in article eleven of this
  chapter.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 5 - Provisions of General Application; Miscellaneous › 992 - Action for Sequestration.

§  992. Action for sequestration. 1. Notwithstanding any provisions of
  a county tax act to the contrary, it shall be the duty of  the  attorney
  general,  upon  being  informed  by  the  county treasurer of any county
  having a population of one hundred thousand or less that any corporation
  refuses or neglects to pay the taxes imposed upon it  pursuant  to  this
  chapter,  to  bring an action in the supreme court for the sequestration
  of the property of such corporation.
2. Whenever any corporation refuses  or  neglects  to  pay  the  taxes
  imposed  upon  it  pursuant  to  this chapter, the chief fiscal or legal
  officer of a municipal corporation having a population in excess of  one
  hundred thousand empowered to enforce the collection of delinquent taxes
  to  whom said taxes are due and owing may bring an action in the supreme
  court for the sequestration of the property of such corporation.
3. The court may sequestrate the property of such corporation for  the
  purpose of satisfying taxes in arrears, and may in its discretion enjoin
  such  corporation  from further proceedings under its charter until such
  tax and the costs incurred in the action have been paid.   The  attorney
  general  or  the  chief  fiscal  or  legal  officer of a county having a
  population in excess of one hundred thousand to whom such tax is  owing,
  whichever  official  has  initiated  the  action  for  sequestration may
  recover such tax with costs from such delinquent corporation  by  action
  in any court of record.
4. The attorney general may, at his or her own discretion, also assume
  the authority of this section upon the joint request of the chief fiscal
  officer  and  legal  officer  of  the  municipal  corporation  having  a
  population in excess of one hundred thousand empowered  to  enforce  the
  collection  of  delinquent taxes in which such real property is located.
  Such request must attest that the unpaid taxes were  levied  no  earlier
  than  four  years  prior  to  such  request, and that (i) such action by
  either the chief fiscal officer or chief legal officer would  constitute
  a conflict of interest, or (ii) the real property subject to such action
  is  part  of a system which provides water or sanitary sewerage services
  to property owners and the rates for such services are regulated by  the
  public  service  commission.  In  the  event  that  the attorney general
  assumes the authority  of  this  section  following  such  request,  all
  expenses incurred by the attorney general, including the salary or other
  compensation  of  all  deputies  employed, shall be a charge against the
  municipal corporation having a  population  in  excess  of  one  hundred
  thousand  making such request, provided, however, that in no event shall
  such charges payable to the attorney general exceed the amount of unpaid
  taxes actually recovered pursuant to this section.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 5 - Provisions of General Application; Miscellaneous › 994 - No Fine or Imprisonment for Non-Payment of Taxes.

§  994.  No fine or imprisonment for non-payment of taxes.  Neglect or
  refusal to pay any tax shall not be  punishable  as  a  contempt  or  as
  misconduct  and no fine shall be imposed for such non-payment, nor shall
  any  person  be  imprisoned  or  otherwise  punishable  on  account   of
  non-payment  of any tax or of any fine imposed for refusal or neglect to
  pay such tax. This section shall not apply to proceedings  supplementary
  to execution upon judgments recovered for taxes.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 5 - Provisions of General Application; Miscellaneous › 995 - Collection of Taxes and Special Assessments From a Municipal Corporation.

§  995.  Collection  of taxes and special assessments from a municipal
  corporation.  Real property owned by a municipal corporation  shall  not
  be  sold  or  conveyed by foreclosure or otherwise for the nonpayment of
  any tax or special assessment. Any tax  or  special  assessment  validly
  levied or charged against real property owned by a municipal corporation
  shall  be  paid in the same manner as a general municipal charge. If any
  such tax or special assessment remains unpaid for more than  sixty  days
  after demand therefor in writing has been filed with the chief executive
  officer  or clerk of such municipal corporation, payment may be enforced
  by a proceeding brought pursuant to article seventy-eight of  the  civil
  practice  law  and  rules.  If the municipal corporation owning the real
  property determines that the value thereof is  insufficient  to  justify
  payment  of  the  tax  or  special assessment levied thereon, in lieu of
  payment it may consent to an order directing sale  of  the  property  at
  public  auction  on  such  notice  as the court may order to satisfy the
  claim.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 1 - Short Title; Definitions; Application › 1104 - Application of Article.

§  1104.  Application  of  article.  1. The provisions of this article
  shall apply to all counties, cities, towns and villages in  this  state,
  and  shall  supersede  any  inconsistent  general, special or local law,
  subject to the provisions of subdivision two of this section.
2. The provisions of this article shall not be applicable to a county,
  city or town which: (i) on January first, nineteen hundred ninety-three,
  was authorized to enforce the collection of delinquent taxes pursuant to
  a county charter, city charter, administrative code or special law; (ii)
  adopted a  local  law,  no  later  than  July  first,  nineteen  hundred
  ninety-four, providing that the collection of taxes in such county, city
  or  town shall continue to be enforced pursuant to such charter, code or
  special law, as such charter, code or special law may from time to  time
  be  amended;  and  (iii)  filed  a  copy  of  such  local  law  with the
  commissioner no later than August first, nineteen hundred ninety-four.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 2 - Redemption › 1110 - Redemption, Generally.

§   1110.  Redemption,  generally.  1.  Real  property  subject  to  a
  delinquent tax lien may be redeemed by payment to the enforcing officer,
  on or before the expiration of the redemption period, of the  amount  of
  the  delinquent  tax  lien or liens, including all charges authorized by
  law.   If the enforcing  officer  is  not  authorized  to  receive  such
  payments,  such  payment  shall  be  made  to  the  official  who  is so
  authorized.
2. The redemption period shall  expire  two  years  after  lien  date,
  except  that  a  tax  district  may  increase  the redemption period for
  residential or farm property in the manner provided  by  section  eleven
  hundred  eleven  of  this  article,  or  a  tax  district may reduce the
  redemption period for residential vacant and abandoned property  to  one
  year  provided  the  property  has been placed on a vacant and abandoned
  roll, or registry or list prior  to  the  date  on  which  taxes  become
  delinquent in the local municipality, pursuant to section eleven hundred
  eleven-a  of  this article. Notwithstanding the foregoing, if the notice
  published pursuant to section eleven hundred twenty-four of this article
  specifies a later date for the expiration of the redemption period,  the
  redemption period shall expire on the date so specified.
3.  If  a  parcel  is  redeemed  which  has been included on a list of
  delinquent taxes that has been filed pursuant to section eleven  hundred
  twenty-two  of  this article, the enforcing officer shall, upon request,
  issue a certificate of redemption. Upon the filing of  such  certificate
  with  the  county  clerk,  the county clerk shall enter on such list the
  word "redeemed" and the date of the filing opposite the  description  of
  such parcel on the list of delinquent taxes. Such notation shall operate
  to cancel the notice of pendency with respect to such parcel.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 2 - Redemption › 1112 - Redemption of Property Subject to More Than One Tax Lien.

§  1112.  Redemption of property subject to more than one tax lien. 1.
When a tax district holds more than one tax lien against a  parcel,  the
liens  need  not  be redeemed simultaneously. However, the liens must be
redeemed in reverse chronological order, so that the lien with the  most
recent  lien date is redeemed first, and the lien with the earliest lien
date is redeemed last. Notwithstanding the redemption of one or more  of
the  liens  against a parcel as provided herein, the enforcement process
shall proceed according to the provisions of this article as long as the
earliest lien remains unredeemed.
2. (a) When one or  more  liens  against  a  parcel  are  redeemed  as
provided  herein,  but the earliest lien remains unredeemed, the receipt
issued  to  the  person  redeeming  shall   include   a   statement   in
substantially  the  following form:  "This parcel remains subject to one
or more delinquent tax  liens.  The  payment  you  have  made  will  not
postpone  the  enforcement  of  the outstanding lien or liens. Continued
failure to pay the entire amount owed will result in  the  loss  of  the
property."
(b)  Failure  to  include  such  a  statement on the receipt shall not
invalidate any tax lien or  prevent  the  enforcement  of  the  same  as
provided by law.
3.  When  all  of  the  liens against the parcel have been redeemed, a
certificate of redemption shall be issued upon request, as  provided  by
section eleven hundred ten of this article.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 2 - Redemption › 1114 - Redemption of a Partial Interest.

§  1114.  Redemption  of  a  partial  interest.  1. A person having an
  interest in a specific or an undivided part of any parcel subject  to  a
  delinquent tax lien, or in an undivided share in any parcel out of which
  an undivided part is subject to such lien, may redeem such part or share
  by  paying the portion of the total amount required for redemption as is
  in proportion to the portion of  the  taxable  assessed  value  of  such
  property attributable to such interest.
2.  Such  payment  shall  be  accompanied  by an apportionment of such
  taxable assessed value prepared by the assessor of the assessing unit in
  which such property is located in the manner prescribed by section  nine
  hundred  thirty-two  of  this  chapter,  or  such  other  law  as may be
  applicable, and the rules of the commissioner relating thereto.
3. When a partial interest is redeemed in  a  parcel  which  has  been
  included  on  a list of delinquent taxes that has been filed pursuant to
  section eleven hundred twenty-two of this article, but some  or  all  of
  the  remainder  of  the parcel remains unredeemed, the enforcing officer
  shall, upon request, issue a certificate of redemption,  describing  the
  part  or  share  of  the  parcel  so redeemed as it was described on the
  apportionment provided by the assessor pursuant to  the  applicable  law
  and  rules.  Upon  the filing of such certificate with the county clerk,
  the county clerk shall  enter  on  such  list  the  notation  "partially
  redeemed"  and  the date of the filing, opposite the description of such
  parcel. The notation "partially redeemed" shall have no effect upon  the
  notice  of pendency relating to the portion of the parcel on which taxes
  remain unpaid.
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 › 1120 - Foreclosure by Proceeding in Rem.

§  1120.  Foreclosure  by  proceeding  in  rem.  1.    A proceeding to
  foreclose a tax lien shall be commenced in the manner provided  in  this
  title.
2.  The  supreme  court  and  the  county  court shall have concurrent
  jurisdiction over such proceedings.
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 › 1126 - Declaration of Interest.

§  1126.  Declaration of interest. 1. Any mortgagee, lienor, lessee or
  other person having a legally protected interest in  real  property  who
  wishes  to  receive  copies  of the notices required by this article may
  file with the enforcing officer a declaration  of  interest  on  a  form
  prescribed  by the commissioner. Such declaration shall include the name
  and mailing  address  of  the  person  submitting  such  declaration,  a
  description  of  the  parcel  or  parcels in which such person claims an
  interest,  and  a  description  of  the  nature  of  such  interest.   A
  declaration  of interest shall be effective upon filing and shall expire
  on the last day of the tenth calendar year commencing thereafter, unless
  extended or cancelled as provided herein.
2. The declarant, or his or her successor in interest, may  obtain  an
  extension  or  reinstatement  of  a  declaration of interest one or more
  times on a form prescribed by the  commissioner.  Such  extension  shall
  expire  on  the last day of the tenth calendar year commencing after the
  filing thereof.
3. The declarant, or his or her successor in interest, shall amend  or
  cancel   a  declaration  of  interest,  on  a  form  prescribed  by  the
  commissioner, upon the transfer or termination of such interest, or upon
  a change of address  of  the  declarant  or  his  or  her  successor  in
  interest.
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 › 1128 - Filing of Affidavits.

§   1128.   Filing   of  affidavits.  1.  All  affidavits  of  filing,
  publication, posting, mailing or other acts  required  by  this  article
  shall be made by the person or persons performing such acts and shall be
  filed with the application for judgment.  Such affidavits shall together
  with  all  other  documents  required by this article to be filed in the
  office of such county  clerk,  constitute  and  become  a  part  of  the
  judgment roll in such foreclosure proceeding.
2.  An affidavit of publication required by this article shall be made
  in the manner an affidavit of publication of  notice  of  sale  is  made
  pursuant   to   article  fourteen  of  the  real  property  actions  and
  proceedings law.
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 › 1130 - Trial of Issues.

§  1130.  Trial  of issues. 1. If a duly verified answer is filed with
  the county clerk and served upon the  attorney  for  such  tax  district
  within  the period mentioned in the notice published pursuant to section
  eleven hundred twenty-four of this title, the court shall summarily hear
  and determine the issues raised by the petition and answer in  the  same
  manner  and  under  the  same  rules  as  it  hears and determines other
  proceedings or actions, except as otherwise provided  in  this  article.
  Upon  such  trial,  proof  that  the  tax  was  paid,  together with all
  interest, penalties and other charges which may have been due,  or  that
  the property was not subject to tax shall constitute a complete defense.
2.  If  it  appears  to  the court that testimony is necessary for the
  proper disposition of the matter, it shall take evidence  or  appoint  a
  referee to take such evidence as it may direct. The referee shall report
  to  the court his or her findings of fact and conclusions of law and the
  evidence upon which it is based, which shall constitute a  part  of  the
  proceedings upon which the determination of the court shall be made. The
  report of the referee and the decision or final order of the court shall
  contain  the essential facts upon which the ultimate finding of facts is
  made.
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 › 1131 - Default Judgment.

§  1131.  Default  judgment.  In  the  event of a failure to redeem or
  answer by any person having the right to redeem or answer,  such  person
  shall forever be barred and foreclosed of all right, title, and interest
  and equity of redemption in and to the parcel in which the person has an
  interest  and  a  judgment  in  foreclosure  may  be taken by default as
  provided by subdivision three of section eleven  hundred  thirty-six  of
  this title. A motion to reopen any such default may not be brought later
  than one month after entry of the judgment.
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 › 1132 - Preference Over Other Proceedings and Actions.

§  1132. Preference over other proceedings and actions. Any proceeding
  brought pursuant to this article shall  be  given  preference  over  all
  other proceedings and actions.
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 › 1134 - Presumption of Validity.

§ 1134. Presumption of validity. It shall not be necessary for the tax
  district to plead or prove the various steps, procedures and notices for
  the assessment and levy of the taxes or other lawful charges against the
  parcels of real property set forth in the petition and all such taxes or
  other lawful charges and the lien thereof shall be presumed to be valid.
  A  respondent  alleging  any  jurisdictional defect or invalidity in the
  tax, or in the proceeding for the enforcement thereof, must particularly
  specify in his or her answer such jurisdictional  defect  or  invalidity
  and  must  affirmatively  establish such defense. The provisions of this
  article shall apply to and be valid and effective with  respect  to  all
  respondents  even  though  one or more of them be infants, incompetents,
  absentees or non-residents of the state.
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 › 1135 - Application for Surplus.

§  1135.  Application  for surplus. In lieu of filing an answer to the
  foreclosure proceeding, any person claiming surplus arising from  a  tax
  district's enforcement of delinquent property taxes shall have the right
  to  file  with  the clerk in whose office the report of sale is filed at
  any time before the confirmation of the report of sale, a written notice
  of such claim, stating the nature and extent  of  their  claim  and  the
  address of the claimant or the claimant's attorney.
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 › 1137 - Statute of Limitations.

§  1137.  Statute  of  limitations.   Every deed given pursuant to the
  provisions of this  article  shall  be  presumptive  evidence  that  the
  proceeding and all proceedings therein and all proceedings prior thereto
  from  and including the assessment of the real property affected and all
  notices required  by  law  were  regular  and  in  accordance  with  all
  provisions of law relating thereto. After two years from the date of the
  recording  of  such  deed,  the  presumption  shall  be  conclusive.  No
  proceeding  to  set  aside  such  deed  may  be  maintained  unless  the
  proceeding  is  commenced  and a notice of pendency of the proceeding is
  filed in the office of the proper county clerk prior to  the  time  that
  the presumption becomes conclusive.
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 › 1140 - Parcels Affected by Bankruptcy Proceedings.

§  1140.  Parcels  affected  by  bankruptcy  proceedings.  1.  Stay of
  enforcement proceeding. The  commencement  of  a  bankruptcy  proceeding
  pursuant  to  the  bankruptcy  code  of 1978 (title eleven of the United
  States code) shall stay a proceeding to enforce a delinquent  tax  lien,
  to the extent required by the bankruptcy code.
2.  Notice  to enforcing officer. Whenever an officer or employee of a
  municipal  corporation  receives  an  official   notification   of   the
  commencement of a bankruptcy proceeding affecting real property therein,
  such  officer  or  employee  shall forthwith forward the same, or a copy
  thereof, to the enforcing officer of the  tax  district  which  enforces
  taxes on behalf of such municipal corporation.
3.  Partial payments. Notwithstanding any law otherwise precluding the
  acceptance of partial payments  of  taxes,  a  partial  payment  may  be
  accepted  in  relation  to property which is the subject of a bankruptcy
  proceeding, provided that the payment  is  accompanied  by  satisfactory
  proof  of  the bankruptcy proceeding, such as a copy of an order or plan
  issued thereunder.
4. Cancellation and chargebacks.   A tax  district  shall  direct  the
  cancellation  of  a delinquent tax lien to the extent such lien has been
  rendered  permanently  unenforceable  as  the  result  of  a  bankruptcy
  proceeding.  The  tax  district  shall  not  be  required  to  credit or
  otherwise guarantee  to  any  municipal  corporation  a  delinquent  tax
  against  a  parcel  to  the  extent  the lien thereon has been cancelled
  pursuant to this section. If such a credit or guarantee shall have  been
  given  before  the  cancellation  of the lien, the tax district shall be
  entitled to charge back to each municipal  corporation  a  proportionate
  share of the cancelled lien.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 3-A - Homeowner Bill of Rights and Related Provisions › 1142 - Homeowner Bill of Rights.

§ 1142. Homeowner bill of rights. Any owner of a residential property,
  as  defined  in  section  eleven  hundred  eleven  of  this article, who
  occupies such property  as  their  primary  residence,  shall  have  the
  following rights:
1. Notwithstanding any other general, special, or local law, local tax
  act,  code,  rule,  regulation, or charter provision to the contrary, to
  not have exemptions removed or waived for nonpayment of property  taxes,
  except   to  the  extent  otherwise  provided  in  section  one  hundred
  seventy-one-w of the tax law and any other general law  that  explicitly
  authorizes the removal of an exemption due to the nonpayment of taxes;
2.  To  be  informed of the amount of tax due, the number of tax years
  for which the parcel  has  been  in  arrears,  the  date  on  which  the
  redemption  period  ends,  the  accepted  forms of payment, the location
  where payments shall be  made,  and  the  contact  information  for  the
  responsible  taxing  authority,  provided  that a claim by an owner that
  they were not so informed shall not constitute  a  valid  defense  to  a
  foreclosure proceeding;
3.  To  receive  homeowner  warning notices pursuant to section eleven
  hundred forty-four of this title;
4. In the event that their primary residence is  foreclosed  upon,  to
  receive  a  share of any surplus resulting from the sale of the property
  in the manner provided by law;
5. To be charged interest  at  a  rate  no  higher  than  the  maximum
  allowable statutory interest rate for unpaid property taxes;
6.  To enter into installment plans or repayment plans for purposes of
  paying delinquent taxes where locally authorized;
7. For owners who are senior  citizens  who  are  receiving  a  senior
  citizens  exemption,  an  enhanced  STAR  exemption  or an enhanced STAR
  credit, to receive a grace period of five business  days  to  pay  their
  taxes  without  interest  in  a local government that has opted to grant
  such an extension to such persons;
8. In the event that their primary residence is  foreclosed  upon,  to
  have  all  debts  related  to  delinquent  taxes  owed  on  such primary
  residence extinguished upon  the  foreclosure,  except  when  they  have
  reacquired  title pursuant to subdivision four of section eleven hundred
  thirty-six of this article; provided, however,  that  nothing  contained
  herein  shall  be  construed to preclude a tax district from bringing an
  action against a former owner to recover reasonable  costs  incurred  in
  acting  pursuant  to  law to remove, abate or mitigate unsafe conditions
  and/or nuisances that were present  on  the  property  at  the  time  of
  foreclosure,  including  but  not  limited  to  the demolition of unsafe
  structures  and  the  elimination  of  fire  and  health  hazards  where
  warranted.