2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 1 - Short Title; Definitions; Application › 1102 - Definitions.

§ 1102. Definitions. When used in this article:
1. "Charges" or "legal charges" means:
(a)  the  cost  of  the  mailing  or  service  of  notices required or
authorized by this article;
(b) the cost of publication of notices required or authorized by  this
title;
(c) the amount of any interest and penalties imposed by law;
(d)  the  cost  of  recording  or  filing  legal documents required or
authorized by this article;
(e) the cost of appraising a parcel for the purpose of determining the
existence and amount of any surplus pursuant to section  eleven  hundred
ninety-six of this article;
(f)  the  reasonable  and  necessary  cost of any search of the public
record required or authorized to satisfy the notice requirements of this
article, and other reasonable and necessary expenses incurred by  a  tax
district  in  connection  with  a  proceeding  to  foreclose a tax lien,
including but not limited  to  administrative,  auction  and  reasonable
attorney  fees  and/or  costs  associated  with the foreclosure process;
provided, that: (i) a charge of up to either two hundred  fifty  dollars
per  parcel,  or  two  percent  of  the  sum  of the taxes, interest and
penalties due on the parcel,  whichever  is  greater,  shall  be  deemed
reasonable  and  necessary  to cover the combined costs of such searches
and the other reasonable and necessary costs and expenses delineated  in
this   paragraph,   and   such   an   amount   may  be  charged  without
substantiation, even if salaried employees of the tax district performed
some or all of such services; and (ii)  a  tax  district  may  charge  a
greater amount with respect to one or more parcels upon demonstration to
the  satisfaction  of  the  court  having jurisdiction that such greater
amount was reasonable and necessary; and
(g) the amount owed to the tax district by virtue of a judgment  lien,
a  mortgage lien, or any other lien held by the tax district that is not
a delinquent tax lien.
(h) Charges shall be deemed a part of the delinquent tax for  purposes
of redemption and determination of surplus.
2.  "Delinquent  tax"  means  an  unpaid tax, special ad valorem levy,
special assessment or other charge imposed upon real property by  or  on
behalf  of  a  municipal  corporation  or  special  district,  plus  all
applicable charges, relating to any parcel  which  is  included  in  the
return  of  unpaid  delinquent  taxes  prepared pursuant to section nine
hundred thirty-six of this chapter or such other  general,  special,  or
local  law as may be applicable. In no event, however, shall "delinquent
tax" include any unpaid tax or other charge against lands owned  by  the
state.
3.  "Enforcing  officer" means any elected or appointed officer of any
tax district empowered or charged by law to enforce  the  collection  of
tax  liens  on  real  property; provided, however, that (a) where no law
provides otherwise, the enforcing officer shall be (i) in a county which
is a tax district, the county treasurer or commissioner of finance, (ii)
in a city which is a tax district, the official so empowered or  charged
by  the  city  charter,  (iii) in a village which is a tax district, the
village treasurer, and (iv) in a town which is a tax district, the  town
supervisor; and (b) when the duties and powers of an "enforcing officer"
are  vested in two or more elected or appointed officials, the governing
body of the tax district shall designate which of such  officials  shall
act as enforcing officer for the purposes set forth in this article. The
enforcing  officer  and  other  officials  of  the tax district who have
responsibilities  affecting   the   enforcement   process   shall   work
cooperatively to facilitate the enforcement process.
4.  "Lien date" means the date on which the tax or other legal charges
represented thereby became a lien, as provided by section  nine  hundred
two  of  this chapter or such other general, special or local law as may
be applicable, provided, that when the taxes of a  school  district  are
enforced  by  a tax district without being relevied by the tax district,
and the lien date of the school district taxes  differs  from  the  lien
date  of  the  taxes  of the tax district which are levied upon the same
assessment roll, the later of the two such dates shall be deemed  to  be
the lien date for purposes of this article.
5.  "Person"  means  an individual, a corporation (including a foreign
corporation and a municipal corporation), a joint stock  association,  a
partnership, the state, and any other organization, state, government or
county which may lawfully own property in the state.
6.  "Tax  district"  means:  (a) a county, other than (i) a county for
which the cities and towns enforce  delinquent  taxes  pursuant  to  the
county  administrative  code, or (ii) a county wholly contained within a
city;
(b) a city, other than a city for which the county enforces delinquent
taxes pursuant to the city charter;
(c) a village, other than a village  for  which  the  county  enforces
delinquent  taxes pursuant to section fourteen hundred forty-two of this
chapter; or
(d) a town in  a  county  in  which  towns  enforce  delinquent  taxes
pursuant to the county administrative code.