[Adopted 8-17-1994 as L.L. No. 2-1994]
The Board of Trustees of the Village of Stewart Manor has been
advised that pursuant to Chapter 602 of the Laws of 1993, which repeals
Title 3 of Article 14 of the Real Property Tax Law, Villages will
no longer be permitted to collect delinquent real property taxes by
holding tax lien sales. At the request of the New York State Conference
of Mayors (NYCOM) and due to the efforts of Village officials throughout
the state, the legislature has adopted legislation (S. 8560-A) which
amends Section 6 of Chapter 602 of the Laws of 1993 to permit Villages
to collect delinquent real property taxes that shall become liens
in 1995, 1996 and 1997 by utilizing the real property tax enforcement
provisions of Title 3 of Article 14 of the Real Property Tax Law,
provided that the Village adopts a local law to that effect by September
1, 1994. The Board is advised that the adoption of such a local law
will enable the Village to continue to hold annual tax lien sales
for liens created in those years. The Board finds that it is in the
best interest of the Village and its residents to continue collecting
delinquent real property taxes by holding tax lien sales.
Pursuant to Section 6 of Chapter 602 of the Laws of 1993, as
amended by a chapter of the Laws of 1994, as proposed in legislative
bill number S. 8560-A, the Village of Stewart Manor hereby acts by
local law, not subject to referendum, to provide that the collection
of delinquent real property taxes shall continue to be enforced pursuant
to Title 3 of Article 14 of the Real Property Tax Law, as is in effect
on December 31, 1994.
