[An act in relation to the assessment and collection of taxes
in Suffolk County and repealing certain special acts relating to the
assessment and collection of taxes in such county, in relation to
tax sales and tax liens. Chapter 311, Laws of 1920, in effect April
22, 1920.]
[Chapter 311, Laws of 1920, in effect April 22, 1920; amended
by Chapter 95, Laws of 1958, in effect February 28, 1958]
The assessment rolls to be prepared by the assessors of the
towns of Suffolk County shall provide for the separate description
of each separately assessed parcel of real estate, each special franchise
and shall contain such columns and other matter, requisite to the
provisions of this chapter and the tax law applicable thereto, as
shall be prescribed by the County Legislature, subject to the approval
of the tax commission, and the County Legislature may prescribe regulations
for the convenient grouping, assessing and taxation of subdivided
lands which shall be observed by the assessors.
[Chapter 311, Laws of 1920, in effect April 22, 1920; amended
by Chapter 140, Laws of 1947, in effect March 13, 1947]
The assessors in each town shall receive an annual salary which
shall be fixed by the town board, and shall be a town charge and shall
be payable in equal monthly installments. Such salary shall be in
lieu of the compensation provided by any other law.
[Chapter 311, Laws of 1920, in effect April 22, 1920; amended
by Chapter 95, Laws of 1958, in effect February 28, 1958; amended
by Chapter 837, Laws of 1980, in effect September 1, 1980; amended
by Chapter 1018, Laws of 1983, in effect November 7, 1983; amended
by Chapter 636, Laws of 1996, in effect September 11, 1996]
The assessment roll prepared by the assessors of each town shall
be the official assessment roll for the town and for every school
district and other tax district lying within the town for which said
assessment roll was prepared so far as it concerns property lying
within such school or other tax district.
If in a final order in any proceeding under article 7 of the
real property tax law it is determined that the assessment reviewed
was excessive, unequal or unlawful, or that real property was misclassified,
and it is ordered or directed that the same be corrected or stricken
from the roll, and such order is not made in time to enable the assessor
or other appropriate officer, board or body to make a new or corrected
assessment or to strike such assessment from the roll prior to the
imposing of any tax or special ad valorem levy upon the real property
the assessment of which has been determined to be excessive, unequal
or unlawful, or which has been determined to be misclassified, then
any amount at any time unlawful, or which has been determined in such
order shall, in the same manner as other county charges, and as otherwise
provided in the real property tax law, be audited and paid by the
county to the petitioner or other person paying such tax or other
levy, including interest thereon as provided in article 7 of the real
property tax law. So much of any tax or other levy, including interest
thereon, as shall be refunded which was imposed for town, county special
district or school district, as hereinafter provided in the following
paragraph, purposes shall be charged by the county to such town or
special district and charged by the town to such school district as
hereinafter provided. Notwithstanding anything to the contrary herein,
if the assessment is reduced by such order by an amount not in excess
of $10,000, the entirety of the amount refunded shall be charged by
the county to the town in which the real property is situated. The
county may, with the consent and agreement of such town, special district
or school district, finance, pursuant to the local finance law, for
such period, or any lesser portion thereof, as shall be authorized
by the local finance law, in whole or in part, the amount authorized
hereunder to be charged by the county to such town or special district
or by the town to such school district and provide, in such consent
and agreement, for the annual repayment of a sum equal to the principal
of, interest on and redemption premium, if any, together with a sum
to be agreed upon as the share of the county's costs and expenses
incidental to the issuance of obligations to finance the aforedescribed
amount, to be paid by the county in the next fiscal year with respect
to the amortization and payment of such financed amount or which has
been paid by the county in that fiscal year and which has not previously
been so charged with respect to the amortization and payment of, and
costs and expenses incidental to, such financed amount.
Any final order in a proceeding under article 7 of the real
property tax law which orders or directs the correction or striking
of an assessment appearing on that portion of a town assessment roll
applicable to a school district, shall be binding on such town. Any
amount of taxes of such school district at any time collected upon
such assessment in excess of the amount which would have been paid
had such assessment been made as determined by such order, shall be
refunded by the county and shall be charged by the county to such
town. Such refund shall not be charged by the town to such school
district, except where the assessment subject to such proceeding is
applicable to property improved by a nuclear powered electrical generating
facility. In such case, the town shall charge such school district
any amount of taxes collected by such school district upon such assessment
in excess of the amount which would have been paid had such assessment
been made as determined by such order.
The assessors of any town may make copies of any assessment
roll or of a portion thereof, or tax roll, which copy when certified
by them as correct may be used in all respects as and for an original
roll or portion thereof.
[Added by Chapter 130, Laws of 1935, in effect March 16,
1935]
The board of assessors and the receiver of taxes of each town
shall date the assessment rolls and the tax levy receipts of their
respective towns covering taxes and assessments assessed and levied
each year and receipts for the payment thereof with both the year
in which so assessed and levied and the next succeeding year, so that
the assessment roll of each town prepared in the year 1935 and required
to be delivered as the tax and assessment roll to the receiver of
taxes therein on or before December first, 1935, shall read "Assessment
roll 1935-1936" and the receipts for payment of the taxes and assessments
therein shall read "1935-1936 Tax Levy Receipt" and the assessment
roll and tax levy receipts thereafter prepared shall be dated and
shall read correspondingly as herein required.
[Chapter 31 1, Laws of 1920, in effect April 22, 1920]
The board of assessors in each town shall before completing
the assessment roll make all necessary apportionments of valuation
of property, including special franchise assessments on the roll,
which is situated partly in two or more tax districts.
[Chapter 311, Laws of 1920, in effect April 22, 1920; amended
by Chapter 107, Laws of 1970, in effect March 24, 1970; amended by
Chapter 61 1, Laws of 1990]
All assessments shall be made as of March first. The assessors
shall complete the assessment roll and mail notices of increased assessments
to property owners on or before the first day of May of each year
and shall meet for the hearing of complaints on the third Tuesday
of May in each year, and in all other respects except as herein modified
shall proceed in the completion and certification of the assessment
roll as directed by the tax law.
[Chapter 311, Laws of 1920, amended by Chapter 611, Laws
of 1990]
The assessment roll shall be completed, verified and filed on
or before the first day of July in each year.
[Chapter 311, Laws of 1920, in effect April 22, 1920]
The board of assessors of each town shall immediately upon completing
and verifying the assessment roll in each year ascertain therefrom
the total assessed valuation of the taxable property within each school
district appearing on the roll, and on or before the first day of
September in each year shall certify the same to the respective boards
of education or the trustees of each district.
[Chapter 311, Laws of 1920, in effect April 22, 1920]
The board of education or the trustees of each school district
shall thereupon and on or before the first day of October in each
year, upon the total assessed valuation of the taxable property within
their school district as certified by the board of assessors in the
current year as hereinbefore provided, compute, ascertain and adopt
the tax rate per hundred dollars of assessed valuation necessary to
raise the amount required for said district for the amount of the
budget and for all other necessary amounts to be raised by taxation
as provided by law, and shall certify said rate and the total amounts
to be raised thereby to the Supervisor of the town.
[Chapter 311, Laws of 1920, in effect April 22, 1920]
The board of education or the trustees of any school district
may in the year 1920 or in any subsequent year in addition to the
amount of the budget and other lawful taxes to be raised on the tax
roll of said years, include in the total so to be raised an amount
not exceeding 30% of such total, which amount shall be known as the
contingent fund and shall be applied to the purposes of the budget
of the succeeding year in anticipation of the tax to be levied thereon,
and in each succeeding year the budget proposed to any school district
may provide for the reimbursement of said contingent fund, in such
manner that funds to an amount deemed sufficient by the district may
be raised and kept available for the expenses of the district between
the opening of the school year and the receipt of moneys raised by
taxation for such year.
[Chapter 311, Laws of 1920, in effect April 22, 1920]
The supervisor of the town shall, on or before the first day
of December in each year, extend the school tax in a separate column
of the town assessment roll against the taxable property in each school
district at the rate certified to him by the respective boards of
education or trustees of the school district, and shall include the
amount thereof in the total tax against each taxable person or parcel
of property.
[Chapter 311, Laws of 1920, in effect April 22, 1920; amended
by Chapter 104, Laws of 1921, in effect March 18, 1921; amended by
Chapter 187, Laws of 1931, in effect March 20, 1931; amended by Chapter
57, Laws of 1948, in effect March 1, 1948]
The supervisor of each town shall on or before the first day
of December in each year extend or cause to be extended upon the assessment
roll of the town the taxes, assessments or other charges to be levied
and assessed against the taxable persons and property on said roll
as fixed and determined by the County Legislature or other competent
authority; and the cost thereof shall be a town charge. Such extension
shall be made in totals or items as shall be requisite to conform
to the form of the assessment roll as prescribed by the County Legislature
as hereinbefore provided, and there shall be inserted in the roll
a tabular statement of the total assessed valuation in each tax district,
the amount of taxes and assessments to be raised and the tax rate
therein. Such tabular statement shall also be printed or stamped in
full upon the tax bills or on separate sheets as the County Legislature
may direct, and shall be distributed by the receiver to the taxpayers
with the tax bills. In any town having one or more mechanical tax
extension machines, the tax bills may be made by the supervisor at
the time of extending taxes, assessments and other charges on the
tax roll of the town.
[Chapter 311, Laws of 1920, in effect April 22, 1920; amended
by Chapter 187, Laws of 1931, in effect March 30, 1931; amended by
Chapter 908, Laws of 1962, in effect April 29, 1962]
The Supervisor of each town shall complete the extension of
taxes and assessments upon the assessment roll and file with the County
Legislature on or before the first day of December in each year a
certificate thereof in such form as the County Legislature may prescribe
and furnish. Such assessment roll shall, when the warrant is annexed
thereto, become the tax and assessment roll of said town and of each
school district and other tax districts therein.
[Chapter 311, Laws of 1920, in effect April 22, 1920; amended
by Chapter 104, Laws of 1921, in effect September 1, 1921; amended
by Chapter 187, Laws of 1931, in effect March 30, 1930; amended by
Chapter 477, Laws of 1933, in effect September 1, 1933; amended by
Chapter 53, Laws of 1937, in effect March 1, 1937; amended by Chapter
725, Laws of 1937, in effect May 28, 1938; amended by Chapter 631,
Laws of 1938, in effect April 9, 1939; amended by Chapter 879, Laws
of 1945, in effect April 19, 1945; amended by Chapter 745, Laws of
1959, in effect April 23, 1959 and December 1, 1959; amended by Chapter
908, Laws of 1962, in effect April 29, 1962; amended by Chapter 234,
Laws of 1968, in effect April 11, 1968; amended by Chapter 847, Laws
of 1984, in effect August 5, 1984]
(a)
TAX ROLL AND RECEIVER'S WARRANT. On or before the first day of December
in each year or such date as may be designated by a resolution of
the County Legislature, the County Legislature of the county shall
cause to be annexed to the tax and assessment roll of each town a
warrant under the seal of the county, signed by the presiding officer
and clerk of the board, commanding the receiver of taxes of the town
to whom the same shall be directed, to collect from the several persons
and on the property named and described in the tax and assessment
roll the several sums extended therein as taxes and assessments against
the respective names and property, except taxes upon the shares of
stock of banks and banking associations and further commanding him
to pay over from time to time all moneys so collected, as follows:
1.
Within 15 days after the delivery of the warrant to the supervisor
of the town, in trust for the school districts therein, 1/2 of the
amount of the tax levied for the purposes of the school districts
of the town, or such part thereof as shall not in the aggregate, exceed
1/2 of the total amount collected by said date.
2.
Within 30 days after such delivery, to the supervisor of the town,
in trust for the school districts therein, the balance of the amount
of the tax levied for the purposes of said school districts or such
part thereof as shall not in the aggregate exceed 1/2 of the total
amount collected by said date.
3.
Within the said first period of 15 days and thereafter within the
said second period of 15 days, the remainder of the moneys then collected
to the supervisor of the town or account of the moneys levied therein
for the support of highways and bridges, moneys to be expended by
welfare officials for the support of needy persons, and moneys to
defray any other town expenses or charges.
4.
After 30 days from the date of the delivery of the warrant, and at
the expiration of each period of 10 days thereafter, on account of
the foregoing, to the officers above named, in proportion to the balance
remaining unpaid, all moneys so collected until such balances are
paid in full.
5.
After the payment of such balances in full, to the county treasurer, all the residue of the moneys so collected, and such payments shall be made at intervals of 10 days from the completion of the payments above provided, in subdivisions one, two, three and four of this section. If the law shall direct the taxes levied for any special purposes to be paid to any person or officer other than those named in this section, the warrant shall be conformed thereto. The warrant shall authorize the receiver to levy such taxes by distress and sale in case of nonpayment. The tax roll and warrant shall be delivered to the receivers forthwith and the same are declared to be public records. The assessment roll shall contain appropriate space for the insertion of the penalty, and the county treasurer upon the return of the roll by the receiver shall insert therein the penalty to be added to each item of tax returned unpaid, except as provided in section 13-a.
(b)
LIEN, PAYMENT AND PENALTY. All taxes upon real property shall become
a lien and be due and payable on December first of each year, and
be payable to the respective receivers of taxes until and including
the succeeding 10th day of January without penalty.
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Unless payable in two payments as provided by this act, on taxes remaining unpaid on the 10th day of January, interest computed at the rate as provided in section 13-c this tax act from January tenth shall be added for the first month or part thereof and for each month or part thereof thereafter, until the return of unpaid taxes is made to the county treasurer.
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The receiver shall require duplicate receipts for all payments
made by him to any other officer than the county treasurer, and shall
file one of such duplicates with the county treasurer on making his
return.
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(c)
AUTHORIZATION FOR TWO PAYMENTS OF TAXES. Not later than June fifteenth
in any year, the town board of any town may adopt a resolution, which
shall be subject to a permissive referendum as hereinafter provided,
that after December first next succeeding all taxes upon real estate
in the tax roll shall be due and payable and shall be and become liens
on the real estate affected thereby, and shall be construed as and
deemed to be charges thereon on December first of each year, and not
earlier and shall remain such liens until paid. Provided, however,
that there shall be no penalty if 1/2 of all such taxes are paid to
the receiver on or before the succeeding 10th day of January and the
second 1/2 of all such taxes are paid to the receiver on or before
the succeeding 31st day of May. On all such first 1/2 of taxes upon
real estate remaining unpaid on the 10th day of January, 1% of the
amount of the said 1/2 of the tax will be added and an additional
1% will be added for each month or part thereof thereafter, until
the return of the warrant to the county treasurer. The second 1/2
of the tax on real estate which is due on the preceding first day
of December may be paid without penalty on the 10th day of May or
at any time thereafter, until, but not including, the succeeding first
day of June, providing the first 1/2 of such tax have been paid or
shall be paid at the same time.
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The warrant annexed to the tax roll of any town adopting such
proposition and in which taxes on real estate are payable in installments
shall be made to conform to the provisions of this subdivision as
hereby amended. Any such resolution of the town board providing for
the collection of taxes in installments shall not take effect until
30 days after its adoption; nor until approved by the affirmative
vote of a majority of the qualified electors of such town voting upon
a proposition therefor, if within 30 days after its adoption there
be filed with the town clerk a petition subscribed and acknowledged
as provided in article seven of the town law with respect to the submission
of a referendum on petition. If a petition be so filed, a proposition
for the approval of such resolution shall be submitted at a general
or special town election to be held not more than 40 days after the
filing of such petition. Notice of the election shall be given, such
election held and the votes canvassed and result certified and returned
in the manner provided by the town law relating to the submission
of questions upon town propositions.
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Notwithstanding the provisions of any general or special law
to the contrary, the town board of any town may, by resolution, provide
for separating school taxes from all the remainder of the taxes, to
be collected pursuant to the provisions of the tax warrant, also provide
for the collection and payment by the taxpayers of their school taxes
at one time, and the collection and payment of all the remainder of
the taxes to be collected pursuant to the provisions of the tax warrant,
at another time or times and further provide that separate bills be
issued and mailed and receipts given for payment of school taxes as
well as for all the remainder of the taxes to be collected pursuant
to the provisions of the tax warrant.
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[Added by Chapter 745, Laws of 1959, in effect April 23,
1959; amended by Chapter 234, Laws of 1968, in effect April 11, 1968;
amended by Chapter 847, Laws of 1984, in effect August 5, 1984]
1.
After the return of unpaid taxes by the receiver to the county treasurer,
a penalty of 5% of the amount of the unpaid tax shall be added by
the county treasurer and charged upon each item thereof and collected
when the same is paid, but said penalty need not be entered against
each item where mechanical billing machines are used for rendition
of tax bills, statements or receipts by the county treasurer.
2.
The tax and 5% penalty, plus interest on both such tax and penalty computed at the rate as provided in section 13-c of this tax act for each month or part thereof from the first day of February after the tax was levied, may be paid to the county treasurer at any time before the first day of September succeeding the date of the tax warrant.
3.
Thereafter, payment of such unpaid taxes may be made at any time before the sale of the land for unpaid taxes, upon payment of such tax, penalty, interest on both such tax and penalty computed at the rate as provided in section 13-c of this tax act for each month or part thereof from the first day of February, and the cost of advertising the land for sale for such unpaid taxes as apportioned by the county treasurer among the several parcels liable to be sold.
[Added by Chapter 104, Laws of 1921, in effect September
1, 1921; amended by Chapter 187, Laws of 1931, in effect March 30,
1931; amended by Chapter 745, Laws of 1959, in effect April 23, 1959]
The clerk of the County Legislature of Suffolk County need not transmit to the county treasurer any statement of the tax levied against any railroad corporation, telegraph, telephone or electric light line, or gas company nor shall the county treasurer collect or receive the tax levied against any such company in any town prior to the return of the tax roll by the receiver, but all such taxes shall be payable to the receiver within the period in which the tax and assessment roll is in the receiver's custody. The receiver shall within 10 days after receiving the warrant for the collection of any tax against any such corporation, mailed to such corporation at the address furnished by the corporation for that purpose, or in default thereof to the address of the principal office of the corporation according to the best information obtainable by the receiver, a bill setting forth the assessed valuation and the tax extended on the tax and assessment roll for each tax levy against such corporation with the items thereof as they appear on the tax and assessment roll. Such corporation may pay such tax and assessment to the receiver at the time and subject to the same privileges and penalties as provided by section 13 of this act, and after a return by the receiver to the county treasurer of any such tax or assessment unpaid, the county treasurer shall collect the same with such additional interest and penalties and in such manner as is provided by law. The failure of a receiver to mail the notice shall not invalidate the tax or assessment nor prevent the accrual of penalty, interest or any remedy provided by law for the non-payment of the tax or assessment.
[Added by Chapter 847, Laws of 1984, in effect August 5,
1984]
(1)
The amount of interest to be added on all taxes received after the
interest free period and all delinquent taxes shall be 1/12th the
rate of interest as determined pursuant to subdivision two of this
section.
(2)
On or before the 15th day of July in each year, the state commissioner
of taxation and finance shall determine the one-year constant maturity
yield index for United States treasury securities for the quarter
year ending on the immediately preceding June thirtieth. Such index,
rounded to the nearest 1/10th of a percentage point, shall be the
rate of interest prescribed by this subdivision, which rate shall
be effective for all warrants issued for a collection period commencing
on or after the first day of September next succeeding the date such
rate of interest is determined provided, however, that such interest
rate shall in no event be less than 12% per annum. In any given year
for which the state commissioner of taxation and finance fails to
determine the rate of interest by the preceding 15th day of July,
the rate of interest determined for the prior year shall apply. For
the purposes of this subdivision, the one-year constant maturity yield
index for United States treasury securities for any quarter year shall
be the average of such index during the three months constituting
such quarter year, as such index is compiled by the United States
department of the treasury, published by the board of governors of
the federal reserve system of the United States and expressed in terms
of interest percentage per annum.
[Chapter 311, Laws of 1920, in effect April 22, 1920]
Within three days after the receipt by the supervisor of the
several amounts above directed to be paid to him in trust for the
school districts the supervisor shall divide and pay over the same
to the treasurer or other fiscal officer of the several school districts
of the town in proportion to the several totals required by and raised
for each district without compensation.
[Chapter 311, Laws of 1920, in effect September 1, 1920]
The offices of collector of taxes and of school tax collector
are hereby abolished throughout the County of Suffolk. The collectors
of taxes and the receivers of taxes in office upon the taking effect
of this act shall continue in office as receivers of taxes of their
respective towns for the terms for which they severally were elected
as collectors and receivers, and shall discharge all the duties imposed
by law upon school tax collectors, collectors of taxes and receivers
of taxes, and any vacancy in such office hereafter occurring shall
be filled in the manner prescribed by law for filling vacancies in
town offices.
[Chapter 311, Laws of 1920, in effect September 1, 1920;
amended by Chapter 687, Laws of 1979, in effect July 13, 1979]
Upon the expiration of the terms of the several receivers of
taxes, there shall be elected in each town of the county in the manner
and at the time prescribed by law for the election of town officers
a receiver of taxes who shall hold office for the term of four years
from the first day of December succeeding his election.
[Chapter 311, Laws of 1920, in effect September 1, 1920;
amended by Chapter 187, Laws of 1931, in effect March 30, 1931]
Each receiver of taxes hereafter elected or appointed, including
the receivers continued in office or created by this act, shall, before
entering on the duties of his office, and annually on or before the
first day of December in each year and before receiving the tax and
assessment roll and warrant for the current year, execute an undertaking
with two or more sureties to be approved by the supervisor of the
town and to be filed in the office of the county clerk before the
delivery of the warrant to the receiver, to the effect that he will
well and faithfully execute his duties as receiver of taxes, pay over
all moneys received by him and account within the time provided by
law for all taxes upon the tax and assessment roll of his town for
the current year delivered to him including penalties and interest
accruing thereon and shall deliver such undertaking to the supervisor,
and all the provisions of section 115 of the town law are hereby made
applicable to the said undertaking. In default of giving and filing
of such undertaking within five days after December first in each
year the office of receiver of taxes shall be vacant.
[Chapter 311, Laws of 1920, in effect September 1, 1920]
The town board of each town may in its discretion provide suitable
office quarters for the receiver of taxes with the necessary furniture
and fixtures and shall provide stationery and supplies and the cost
thereof shall be a town charge to be audited and paid as are other
town charges.
[Chapter 311, Laws of 1920, in effect September 1, 1920;
amended by Chapter 140, Laws of 1947, in effect March 13, 1947]
Each receiver of taxes shall receive for his services an annual
salary, payable in equal monthly installments, which shall be fixed
by the town board. Such salary shall be in lieu of the compensation
provided by any other law.
[Chapter 311, Laws of 1920, in effect September 1, 1920]
The town board of each town may authorize the employment by
the receiver of taxes of one or more assistants or clerks from time
to time and for periods to be fixed by the town board and the town
board shall fix the compensation of such assistants or clerks and
provide for the payment thereof in weekly or monthly installments
or otherwise and the same shall thereupon become a town charge.
[Chapter 311, Laws of 1920, in effect September 1, 1920;
amended by Chapter 187, Laws of 1931, in effect March 30, 1931]
It shall be the duty of the receiver of taxes in each town safely
to keep the tax and assessment roll and warrant delivered to him by
the County Legislature until its return to the county treasurer as
herein provided; and to collect taxes and assessments levied in the
town thereon, and upon any warrants for that purpose to him directed
and delivered, and to perform all other duties imposed by law, and
to that end he shall attend at his office and at such places at such
times and at such hours as the town board shall direct; and for the
necessary expenses of such attendance at places other than his office
when directed by the town board, the receiver of taxes shall be reimbursed
by the town upon bills to be audited and paid as are other town charges.
[Chapter 311, Laws of 1920, in effect September 1, 1920;
amended by Chapter 187; Laws of 1931, in effect March 30, 1931; amended
by Chapter 326, Laws of 1948, in effect March 21, 1948]
Each receiver of taxes shall, within one week after the receipt
of the tax and assessment roll and warrant, publish in such newspapers
printed or circulated in the town or elsewhere as the town board shall
designate, a notice of the receipt of such tax and assessment roll
and warrant and that the taxes and assessments therein may be paid
to the receiver at the time and with penalty as herein provided, and
of the dates and places other than his principal office when and where
he will attend for the receipts of taxes and assessments.
[Chapter 311, Laws of 1920, in effect September 1, 1920;
amended by Chapter 104, Laws of 1921, in effect September 1, 1921;
amended by Chapter 187, Laws of 1931, in effect March 30, 1931; amended
by Chapter 807, Laws of 1937, in effect June 1, 1937; amended by Chapter
745, Laws of 1959, in effect April 23, 1959]
Any person or corporation who is the owner of, or liable to
assessment on an interest in real property within any town of such
county may file with the receiver of taxes for such town a notice
stating his name, residence and post office address, or in case of
a corporation, its principal office, a description of the premises
with its number or other description on the tax and assessment roll,
which notice shall be valid and continue in effect until cancelled
by such person or corporation. Such receiver of taxes shall within
20 days after receiving any warrant for the collection of taxes and
assessments mail to each person or corporation filing such notice
at the post office therein stated a tax bill for all taxes and assessments
upon such real property included in such warrant; the receiver of
taxes shall likewise within the same period mail a tax and assessment
bill for all taxes and assessments upon real property assessed to
any other taxpayer whose address is known to the receiver or which
by reasonable inquiry he is able to ascertain. The expenses for postage,
printing and stationery required in sending such statements shall
be a charge against the town. The provisions of this section are for
the benefit of taxpayers, and the failure of such receiver of taxes
to mail such tax and assessment bill shall not invalidate such tax
and assessment nor prevent the accrual of any interest or penalty
imposed for the non-payment of taxes and assessments, nor prevent
the sale of such property for the non-payment of taxes and assessments
as provided by law. No further notice than that herein required shall
be deemed necessary either in the case of property owned by a resident
or non-resident.
[Added by Chapter 104, Laws of 1921, in effect September
1, 1921; amended by Chapter 187, Laws of 1931, in effect March 30,
1931]
The receiver of taxes shall issue and deliver for every tax
and assessment paid to him a receipt wholly written with ink or partly
printed and filled out with ink, in such form and under such system
as to details, numbering, stubs, carbon copies and other details as
the county legislature shall, subject to the approval of the tax commission,
prescribe, and the same shall be furnished to the receiver by the
county legislature and at the expense of the county.
[Chapter 311, Laws of 1920, in effect September 1, 1920]
The town clerk of each town shall on or before December first, 1920, make and file with the receiver of taxes of the town a correct transcript of notice filed under section 70 of the tax law, which transcript shall become part of the records of the office of the receiver of taxes, who shall thereafter proceed as if each person or corporation named thereon had filed the notice required by the preceding section of this act, and from and after the filing of said transcript the provisions of section 70 of the tax law shall no longer apply to Suffolk County.
[Chapter 311, Laws of 1920, in effect September 1, 1920;
amended by Chapter 104, Laws of 1921, in effect September 1, 1921;
amended by Chapter 95, Laws of 1958, in effect February 28, 1958]
All sums collected by the receiver of taxes for penalty or the
charges provided by this chapter shall belong to the town and shall
be paid to the supervisor; and all sums whether interest or penalty,
collected by the county treasurer after the return of the tax roll
and warrant shall belong to the county.
[Chapter 311, Laws of 1920, in effect September 1, 1920;
amended by Chapter 187, Laws of 1931, in effect March 30, 1931; amended
by Chapter 777, Laws of 1952, in effect April 17, 1952; amended by
Chapter 731, Laws of 1962, in effect April 24, 1962]
1.
Each
receiver of taxes shall on or before June fifteenth in each year make
return to the County treasurer of all unpaid taxes and assessments
on the tax and assessment roll annexed to his warrant, which he shall
not have been able to collect, verified by his affidavit as below
provided, and upon the verification thereof by the county treasurer
he shall be credited with the amount of such account. The return shall
consist of the tax and assessment roll and warrant together with the
affidavit of the receiver of taxes that the taxes and assessments
therein appearing not marked paid remain unpaid.
2.
After
making said return and before July first in each year, each receiver
of taxes shall mail a notice to each person whose name appears on
said tax and assessment roll as the owner or occupant of or party
in interest in a parcel or parcels or real property contained therein
on which taxes or assessments appear not marked paid, at the address
set forth in said tax and assessment roll. Said notice shall be substantially
as follows: "The records of this office indicate that you have neglected
to pay the taxes levied against real property assessed to you for
the current tax year. You are hereby notified that pursuant to law
the tax rolls have been returned to the county treasurer and that
unless the unpaid taxes, plus interest and penalties, are paid prior
to the publication of the tax sale lists which will occur soon after
September first next, the tax lien against your real property will
be advertised for sale in the following newspapers designated to publish
tax sale lists this year to wit: (names of papers), and such tax lien
will be sold pursuant to such advertisement. For further information
you must communicate with the county treasurer at Riverhead, New York,
giving him your name and address and a brief description of your real
property including map and lot number, if any."
[Chapter 311, Laws of 1920, in effect April 22, 1920; amended
by Chapter 104, Laws of 1921 in effect September 1, 1921; amended
by Chapter 187, Laws of 1931, in effect March 30, 1931]
The county treasurer upon application of any receiver of taxes
or upon his own motion may extend the time for the collection of taxes
and assessments and the return of unpaid taxes and assessments in
any town to a day not later than August first following, and upon
such extension the receiver shall pay over all moneys collected by
him, and his undertaking and the liability of the sureties thereon
shall not be affected or diminished by any such extension. The receiver
shall, within five days after written request of the county treasurer
render to the latter a report of the moneys collected and paid over
to the date of such report with all necessary vouchers and statements
supporting the same, and upon failure of the receiver to render such
report within 10 days after such request the county treasurer may
recall the warrant of such receiver and resort to the remedies provided
by the tax law for cases where the collector fails to pay over moneys
collected by him, and the subsequent procedings provided by the tax
law shall be pursued by the officers charged therewith.
[Chapter 311, Laws of 1920, in effect September 1, 1920]
After the filing of the undertaking above provided of the receiver
of taxes, the town shall be responsible for the payment to each school
district and other district therein of the amount collected by the
receiver of taxes for such school or other tax district.
[Chapter 311, Laws of 1920, in effect September 1, 1920;
amended by Chapter 187, Laws of 1931, in effect March 30, 1931]
After the levy of any tax or assessment upon any lands or premises,
any person or persons claiming any divided or undivided part thereof
may pay such part of the tax or assessment charge due thereon as the
receiver of taxes shall determine to be the just and equitable proportion
of the tax or assessment due thereon. The assessors of the town in
which the said premises are situated shall apportion the assessed
valuation of such lands and premises when requested by the receiver
of taxes and shall certify the apportionment to him and the receiver
of taxes shall base his determination upon the apportionment. The
remainder of the tax, assessment and charge shall be a lien upon the
residue of the lands and premises only. After the return of the warrant
and tax and assessment roll to the county treasurer and before a sale
for the taxes and assessments any tax or assessment return unpaid
may in like manner be apportioned by and paid to the county treasurer,
after a sale for unpaid taxes and assessments and within the period
fixed by law for redemption, the county treasurer may in like manner
apportion the amount due upon any divided or undivided part of the
premises sold and upon payment thereof allow and permit a redemption
from such sale of such divided or undivided part of the premises,
and thereafter the tax sale shall be of and affect only remaining
portion of said premises.
[Chapter 311, Laws of 1920, in effect April 22, 1920; amended
by Chapter 104, Laws of 1921, in effect September 1, 1921; amended
by Chapter 187, Laws of 1931, in effect March 30, 1931; amended by
Chapter 95, Laws of 1958, in effect February 28, 1958]
The County legislature may in its discretion, upon application
to it duly made and upon certificate of the assessor or assessors
as hereinafter provided, compromise and authorize the receiver of
taxes or county treasurer to accept in payment a lesser sum than the
face amount including any penalty of any tax or assessment which is
unpaid, when it shall be made to appear by such certificate of the
assessor or assessors of the town or of the tax district in which
the property is situated that such tax or assessment by reason of
over valuation, double assessment, erroneous assessment or other error,
which has not been otherwise corrected without fault of the person
or corporation assessed, is erroneously or illegally assessed or levied
or is in fact unjust or inequitable.
The county legislature may fix a time within which the adjusted
tax or assessment shall be paid without penalty. Any deficiency resulting
from adjustment or compromise of any tax or assessment shall be charged
back to the town wherein the error arose and be adjusted and apportioned
in the same or next ensuing tax levy as shall be just according to
the extent which such town or portion thereof benefited thereby in
the same manner as provided by the tax law in the case of refund of
a tax erroneously or illegally assessed or levied.
[Chapter 311, Laws of 1920, in effect April 22, 1920; Repealed,
Chapter 712, Laws of 1943, in effect April 23, 1943]
[Chapter 311, Laws of 1920, in effect April 22, 1920]
The tax law shall apply and govern in all matters relating to
taxation in Suffolk County not inconsistent with the provision of
this act.
[Chapter 311, Laws of 1920, in effect September 1, 1920]
The following acts and parts of acts are hereby repealed: subdivision three of section 59 of chapter 62 of the laws of 1909, as added by chapter 519 of the laws of 1918 and amended by chapter 189 of the laws of 1919; chapter 138 of the laws of 1910; chapter 18 of the laws of 1911, and chapter 147 and 428 of the laws of 1919.
[Added by Chapter 776, Laws of 1952, in effect April 17,
1952; amended by Chapter 107, Laws of 1970, in effect March 24, 1970;
amended by Chapter 565, Laws of 1987, in effect July 30, 1987]
The provisions of sections five, 21, 26, 47-a and 49-a of this
act in respect to the mailing and publishing of notices are for the
benefit of taxpayers and shall be construed to be directory only and
not mandatory and the failure to mail or publish such notice or failure
of the addressee to receive the same shall not invalidate or affect
the validity of the taxes on or the penalties imposed by law upon,
or of any tax sale of, real property affected thereby.
[Chapter 311, Laws of 1920, in effect April 22, 1920]
All acts and parts of acts inconsistent herewith are hereby
repealed.
[Chapter 311, Laws of 1920, in effect April 22, 1920]
(No enactment yet under this section number.)
(No enactment yet under this section number.)
(No enactment yet under this section number.)
(No enactment yet under this section number.)
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
The collection of every assessment and every tax upon real estate
returned by the Receivers of taxes as unpaid, with the interest and
additions, shall be enforced by a sale of the real estate by the County
Treasurer, subject to the right as hereinafter provided of the purchaser
or purchasers at such sale to change or convert such sale into a transfer
of the tax lien or the right of the county to collect such taxes.
Such sale shall be held within six months after the return of unpaid
taxes to the county treasurer.
[Added by Chapter 99, Laws of 1941, in effect March 14, 1941]
The lien of a mortgage, duly recorded at the time of the sale
of any lands for non-payment of any tax or assessment thereon, shall
not be destroyed, or in any manner affected, except as provided in
this and/or the succeeding section. The purchaser at any such sale,
or those claiming under him, shall give the record holder of the mortgage
a written notice of such sale requiring him to pay the amount required
to redeem the lands as provided in the succeeding section, within
six months after the time of filing of evidence of the service of
such notice with the county treasurer. Such notice may be given either
personally or in the manner required by law in respect to notices
of non-acceptance or non-payment of notes or bills of exchange. If
redemption be not made pursuant to such notice, the mortgage shall
be deemed to have been satisfied of record at the time of such sale.
Within one month after the service of any such notice, the purchaser
or any person claiming under him shall file with the county treasurer
a copy of the notice given with the affidavit of a person, certified
as credible by the officer before whom the affidavit is taken, that
the notice was duly given and the manner in which it was given.
If the county treasurer shall be satisfied that the proper notice
has been duly given, and if the premises have not been redeemed within
the prescribed time, he shall give to the purchaser or those claiming
under him a certificate of non-redemption by the mortgagee, which
shall include a statement of the date of sale and a statement that
such notice and proof of the giving thereof, has been filed as hereinbefore
provided which certificate may be recorded and filed in the office
of the recording officer in which the mortgage is recorded, whereupon
it shall be the duty of the recording officer to note on the margin
of the record of such mortgage that it has been discharged as of the
date of sale, together with a reference to the book and page in which
such certificate of non-redemption has been recorded.
[Added by Chapter 99, Laws of 1941, in effect March 14, 1941;
amended by Chapter 588, Laws of 1945, in effect April 5, 1945; amended
by Chapter 243, Laws of 1950, in effect March 29, 1950; amended by
Chapter 560, Laws of 1955, in effect April 21, 1955]
1.
The holder of any mortgage which is duly recorded at the time of
the sale, may at any time after the sale of all or any part of the
mortgaged premises for unpaid taxes or assessments and before the
expiration of six months after the time of filing of the evidence
of the giving of the notice required by the preceding section, or,
if the notice required by such section is not given or, if evidence
of the giving of such notice be not filed then at any time within
36 months after the sale, and not thereafter, redeem the premises
so sold, or any part thereof from such sale. The redemption shall
be made by filing with the county treasurer a written description
of his mortgage, and by paying to the county treasurer, upon the certificate
of the county treasurer, for the use of the purchaser, or those claiming
under him, the same amount which such holder would be required to
pay upon redemption of such promises if he were an occupant thereof.
In case of failure to redeem within the time herein specified, the
sale and conveyance thereof shall become absolute and the mortgagee
and all other persons claiming title by virtue of any mortgage barred
forever. The holder of such mortgage shall have a lien upon the premises
redeemed for the amount so paid with interest from the time of payment,
in like manner as if it has been included in the mortgage.
2.
This section shall apply to sales prior to March 29th, 1950, as well
as to sales made on or after that date, except that the holder of
any mortgage on property sold for unpaid taxes prior to that date
who still has a right to redeem under the statutes in effect at the
time of such sale, whether or not notice to redeem was given or evidence
of such notice filed, may redeem within 12 months after this act takes
effect, and not thereafter.
[Added by Chapter 99, Laws of 1941, in effect March 14, 1941]
The county treasurer shall not convey any lands sold for taxes
if he shall discover before the conveyance that the sale was for any
cause invalid or ineffectual to give title to the lands sold, but
he shall cancel the sale and forthwith cause the purchase money and
interest thereon to be refunded out of moneys appropriated and available
therefor to the purchaser, his representatives or assigns. If the
error originated with the town officers the sum paid shall be a charge
against the town from which the tax was returned, and the county legislature
shall cause the same to be assessed, levied and collected and paid
to the county treasurer.
If the county treasurer shall not discover that the sale was
invalid until after a conveyance of the lands sold shall have been
executed he may, on application of any person having any interest
therein at the time of the sale, on receiving proof thereof, cancel
the sale, refund out of moneys appropriated and available therefor
to the purchaser, his representatives or assigns, the purchase-money
and interest thereon, and re-charge the town from which the tax was
returned with the amount of purchase money and interest from the time
of sale which the county shall cause to be levied and paid to the
county treasurer.
Where the county treasurer shall discover either before or after
a conveyance that a sale to the county as provided by this article,
was invalid or ineffectual as aforesaid, he shall cancel the same
as aforesaid and charge or recharge the town as aforesaid but no refund
shall be made.
The county treasurer may also on his own motion cancel a sale
and charge or recharge the town as aforesaid, where the sale has been
declared void by the courts, or where in the opinion of the county
attorney filed with the county treasurer together with the evidence
upon which such opinion is based, such sale would be declared void
by the courts.
Nothing in this act contained shall affect or impair the power and authority of the County Legislature or any other body or officer, as now provided by law, from compromising taxes and the payment thereof, or reducing the rates of interest or penalties now imposed by law for failure to pay any real property tax or water rate, or from correcting any erroneous assessment; but on and after the effective date of this act sales for unpaid taxes in the County of Suffolk shall be cancelled only by the county treasurer and in the manner provided by this section and sections 40-d and 40-e hereof.
[Added by Chapter 99, Laws of 1941, in effect March 14, 1941]
Before the county treasurer shall cancel a tax sale, pursuant
to the provisions of this article, and issue a certificate of cancellation,
the party claiming under the tax deed issued from the sale sought
to be cancelled, his heirs or assigns, shall deliver to the county
treasurer an instrument of abandonment of any and all claims and interest
under and by virtue of such tax deed duly executed and acknowledged
in the same manner as a deed, which shall not affect his right to
a refund, together with satisfactory proof that he has not conveyed
the land described in such tax deed or any part thereof or interest
therein. At the time of issuing the certificate of cancellation the
county treasurer shall transmit such instrument of abandonment to
the county clerk. The county clerk shall record such instrument of
abandonment in a book of deeds in his office and index the same as
though the party executing it were a grantor in a deed.
This section shall not apply to any cancellation of a tax sale
and issuance of a certificate of cancellation thereof made on application
of one other than the purchaser, his heirs or assigns.
[Added by Chapter 99, Laws of 1941, in effect March 14, 1941]
The county treasurer is hereby authorized and empowered and
shall, upon the application of any one whomsoever aggrieved thereby,
set aside any cancellation of sale made by him or by any of his predecessors
in office, in any of the following cases:
FIRST: When such cancellation was procured by fraud or misrepresentation.
SECOND: When it was procured by the suppression of any material
fact bearing on the case.
THIRD: When it was made under a mistake of fact.
FOURTH: When such cancellation was made upon an application
which the County Treasurer or any of his predecessors in office had
no jurisdiction or legal right to entertain at the time of such cancellation.
Eight days written notice of an application made under and pursuant
to this section shall be served upon the person upon whose application
such sale was cancelled or his heirs or grantees, the county treasurer,
and the county attorney, in case of any of the parties to be served
are not residents of the State of New York, or cannot after reasonable
diligence be found within the State of New York, such notice may be
served by the publication thereof in the two newspapers designated
under this article for publication of the advertisement of notice
of sale of unpaid taxes, once in each week for three weeks immediately
preceding the day upon which such application is to be made, and also
by mailing a copy of said notice to each of said parties at his last
known place of residence; and on or before the day of the first publication
all papers upon which such application is to be made shall be filed
with the county treasurer. The county treasurer shall in all cases
specify the grounds upon which such cancellation is set aside, and
every such cancellation set aside by the county treasurer shall in
every and all respects have the same force and effect as though no
cancellation thereof had ever been made.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929; amended by Chapter 745, Laws of 1959, in effect April 23, 1959;
repealed by Chapter 29, Laws of 1967, in effect February 28, 1967]
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929; amended by Chapter 745, Laws of 1959, in effect April 23, 1959;
amended by Chapter 22, Laws of 1967, in effect February 28, 1967]
After the receipt of the tax rolls from the town tax receivers,
the county treasurer shall cause a notice to be published in two consecutive
issues of one newspaper in each town of the County of Suffolk, which
newspaper shall be designated by the county treasurer. Said notice
to be substantially as follows:
|
NOTICE TO TAXPAYERS
| ||
|---|---|---|
|
The County Treasurer has received the tax rolls from the town
tax receivers, indicating unpaid taxes therein and unless such unpaid
taxes with interest and accrued penalties be paid on or before (insert
date) the property against which said taxes are levied will be advertised
and, on the (insert date) thereafter sold. The tax rolls will remain
open for examination in the County Treasurer's office at Riverhead.
Any taxpayer interested may send a brief description of his property
to the county treasurer and the amount of the unpaid tax, if any,
will be forwarded to him.
| ||
|
_________________ County Treasurer
| ||
|
Such notice shall be published in said newspapers in a conspicuous
place mainly in agate or similar type in a space not exceeding three
inches. Such notice shall specify the date on which such property
will be sold. The county treasurer may likewise publish said notice
in one or more other newspapers published within or without the county.
Failure to mail or publish such notice will not invalidate or affect
the validity of any tax sale of property mentioned or described in
said lists.
|
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929; amended by Chapter 745, Laws of 1959, in effect April 23, 1959;
amended by Chapter 650, Laws of 1964, in effect January 1, 1965]
The county treasurer shall, within six months after the return,
cause to be published at least once a week in each week, for six successive
weeks, in the two newspapers designated for the publication of concurrent
resolutions, a list of all real estate so liable to be sold for unpaid
taxes and assessments and together with a notice that said real estate
will be on a day specified in such notice, and the succeeding days,
be sold at public auction at the county center, Riverhead, Suffolk
County, New York, or such other place within the county as the treasurer
designates in such notice.
If the property affected is situated in a town other than in
which the newspapers designated as above required are located, those
parcels so situated from such list and notice shall also be separately
published in two successive issues of a newspaper in the town in which
such affected property is located with such alternate newspaper to
be designated by resolution of the county legislature. By such advertisement
the owner or owners of such lands and tenements respectively shall
be required to pay the amount of such tax or assessment, with the
said penalties and interest thereon remaining unpaid, with the charges
of such notice and advertisement, to the county treasurer, and notice
shall be given by such advertisement that if default shall be made
in such payment, such lands and tenements will be sold at public auction
at a day and place therein to be specified for the amount of the taxes,
together with the interest, penalties and other charges thereon, then
a lien on such property, and for the lowest rate of interest during
the period of redemption, or until such property be redeemed, at which
any person or persons shall offer to take the same; such list shall
contain the name of the owner or occupant of each piece of real estate
to be sold, as the same appears upon the assessment roll of the year
in which such unpaid taxes were levied, and a brief description of
such real estate, and the total amount of such unpaid taxes, which
said total amount shall include all taxes, interest expenses and other
charges against the property for the year or years advertised. This
act shall take effect January first, 1965.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
Each paper advertising such notice of sale shall, without additional
charge, furnish and deliver to the county treasurer not less than
500 copies of the notice of sale containing the complete list of real
estate advertised in such paper. The County Treasurer shall distribute
such copies of the notice of sale to all applicants therefor without
charge.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929; amended by Chapter 207, Laws of 1934, in effect April 13, 1934;
amended by Chapter 175, Laws of 1937, in effect April 5, 1937; amended
by Chapter 745, Laws of 1959, in effect April 23, 1959; amended by
Chapter 915, Laws of 1971, in in effect June 25, 1971; amended by
Chapter 847, Laws of 1984, in effect August 5, 1984]
If the owner, mortgagee or occupant of or party in interest in such real estate does not pay such tax or assessment, with the costs, additions and charges, within the period stated in such advertisement, then the county treasurer shall, without further notice, commence the sale of lands specified in such notice of sale on the day set for that purpose and continue the sale from day to day until every such lot or parcel is sold. Such lands shall be sold for an amount sufficient to pay all the taxes and assessments due thereon for the years for the taxes of which said sale shall be made with interest thereon to the time of sale, and all costs, expenses and charges accrued thereon and, subject to reductions as herein provided, said amount paid for such property shall carry and bear the maximum interest and penalties as follows: 6% on the purchase price, if redeemed within six months of date of sale. An additional 6% on purchase price if redeemed after the expiration of six months and within 12 months of the date of sale. An additional 6% on the purchase price if redeemed after the expiration of 12 months and within a period of 18 months of date of sale. An additional 6% on the purchase price if redeemed after the expiration of 18 months and within a period of 24 months of date of sale. An additional 6% on the purchase price if redeemed after the expiration of 24 months and within a period of 30 months of date of sale. An additional 6% on the purchase price if redeemed after the expiration of 30 months and within 36 months of date of sale. The rate of interest at which any person or persons shall offer to take the lot or parcel of land to be sold shall be established by his bid. The rate thus established shall be the rate of interest for every period of six months or fraction thereof up to the time of the redemption of the property purchased and until the expiration of three years, plus all taxes paid by the purchaser with interest thereon at 6% per annum to the date of payment. At such sale, rates of interest shall be bid in multiples of 1% or a flat bid of no interest whatsoever and parcels shall be sold and bid upon separately. If more than one person bids the same rate of interest, the county treasurer or person conducting such sale shall sell the parcel to whichever of such bidders as he in his sole discretion shall determine. In any case, however, and as to any parcel, the county may reject any and all bids and bid in and purchase the same for the county at a rate of interest as shall be established by resolution of the county legislature, but not to exceed the maximum rate of interest as herein provided in which event the bid of the county shall be preferred over all other bids. The county shall likewise be deemed the purchaser at the rate of interest as herein provided for of all parcels which are not sold at such sale. The county legislature may by resolution exclude from sale such parcels as it determines where the county has entered into any agreement concerning the disposition of tax liens thereon with a tax district or other person pursuant to section 166-a of the tax law or other provisions of law. The foregoing rates of interest shall be applied whenever those rates are greater than the rates of interest as established in section 13-c of this tax act.
[Added by Chapter 49, Laws of 1934, in effect March 12, 1934]
1.
All sales of real estate for unpaid taxes in the county of Suffolk in the years 1930, 1931 and 1932 for unpaid taxes of the years, respectively, 1929, 1930 and 1931, are hereby validated in so far as their validity might otherwise have been affected or may be questioned by reason of the enactment of Chapter 99 of the laws of 1930 or Chapter 335 of the laws of 1932, amending section 152 of the tax law, or any other amendment to said section. In the case of the redemption hereafter, either within the new unexpired term of any three-year period of redemption or after the commencement of foreclosure proceedings, of any parcel of real estate sold at any such sale, or at the sale of real estate for unpaid taxes in such county, in the year 1929 for unpaid taxes of the year 1928, the amount representing interest on the amount paid by the purchaser, or on the amount required to be realized by the sale if foreclosed by the county, to be included in the sum required to be paid to effect the redemption shall be computed and fixed in accordance with the rates established pursuant to section 45 of this chapter as in force on March eighteenth, 1929, which as applied to such sales and redemptions hereafter, are hereby established as follows: with respect to property so sold in the years 1929 or 1930, and redeemed after the commencement of foreclosure proceedings the rate of bid by the purchaser, not exceeding 15%, multiplied by six; with respect to property so sold in the years 1931 or 1932, the rate bid by the purchaser multiplied by the number of periods of six months each, plus the fraction of such a period, if any, that shall have elapsed at the time of the redemption since the date of sale.
2.
Redemptions heretofore made of property sold at any tax sale mentioned in this section at the rates bid pursuant to section 45 of this chapter, and the cancellation and discharge by the county treasurer of the tax for which sold, are hereby legalized, ratified and confirmed. Any claim of any party to such transaction based on alleged overpayment or underpayment shall be enforceable only by civil action against the person or corporation owing the same, if any; and this subdivision shall not be construed as creating or extinguishing or attempting to create or extinguish any such claim or a liability thereon.
3.
This section shall not impair nor in anyway affect any redemption
heretofore made at the rates of interest prescribed by section 152
of the tax law of real estate sold in the years 1930, 1931 or 1932.
For the purpose of this subdivision, the redemption shall be deemed
to have been made at the time of the tender to the county treasurer
of the proper amount.
[Added by Chapter 49, Laws of 1934, in effect March 12, 1934]
The sale of real estate for unpaid taxes in the county of Suffolk
held by the county treasurer in November, 1933, and certificates of
sale issued thereon to purchasers, including such county, are hereby
validated and confirmed in so far as their validity might otherwise
have been affected or may be questioned by reason of lack of statutory
authority with respect to the form and substance of the notice of
sale, the conditions and manner in which the several parcels were
offered for sale, the basis on which bids were permitted, made and
accepted, the rates of interest from a maximum of 12% down to 1%,
bid by the purchaser. With respect to any of the foregoing matters
on any acts done or committed, before, during or after the sale, relating
to or connected with such matters, failure to comply with any provisions
of laws, including other provisions of this chapter or section 152
of the tax law or amendments thereof, shall not affect or impair such
sale and certificates. In conformity with the terms on which the several
pieces or parcels were offered and accepted and the provisions of
this act, the amount of interest payable on redemption hereafter of
any such piece or parcel shall be computed and determined at rates
as follows: The rate thus established by the bid shall be the rate
of interest for the first year, if the redemption be made within the
first year; and at double that rate of interest per annum from the
date of sale if the redemption be made within the second year; and
at treble that rate of interest per annum from the date of sale, if
the redemption be made in the third year.
[Added by Chapter 639, Laws of 1948, in effect March 30,
1948; amended by Chapter 797, Laws of 1949, in effect April 25, 1949;
amended by Chapter 259, Laws of 1953, in effect March 26, 1953.]
The sale of real estate for unpaid taxes in the county of Suffolk held by the county treasurer in October of the years 1940, 1941, 1942; and November 1943, 1944, 1945, 1946, 1947, 1948 and 1949 and certificates of sale and deeds issued thereon to purchasers including such county are hereby validated and confirmed in so far as their validity might otherwise have been affected or may be questioned by reason of lack of statutory authority with respect to the form and substance of the notice of sale, conditions and manner in which the several parcels were offered for sale, the basis on which bids were permitted, made and accepted and especially in so far as there may have been any failure whatsoever to comply with all or any of the provisions of section 22 of the Suffolk County tax act as amended by chapter 187 of the laws of 1931.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929; amended by Chapter 175, Laws of 1937, in effect April 5, 1937;
amended by Chapter 710, Laws of 1943, in effect July 2, 1944; amended
by Chapter 502, Laws of 1977, in effect August 1, 1977]
The county of Suffolk is empowered to purchase lots or parcels
of land at such tax sale, and is further empowered to accept deeds
and to foreclose the certificates of sale and perform all other acts
to perfect the title of real estate thus acquired. The county treasurer
shall annually furnish the county legislature with a report of real
estate acquired by the county at such sales, which remains unredeemed
and to which the county is entitled to a deed or upon which foreclosure
proceedings may be commenced. The county attorney shall conduct all
foreclosure proceedings and perform all legal work necessary on behalf
of the county under the supervision of the county legislature. Land
thus acquired by the county may be released or sold upon terms prescribed
by resolution of the county legislature by the county treasurer in
the name of the county, and with respect to the sale of surplus real
property such terms may include purchase money mortgages, installment
contract sales or any other means of selling and financing. The county
legislature may set aside parcels of land thus acquired in various
parts of the county and hold the same for county purposes.
The county may, by resolution of the county legislature, transfer
and assign any certificates of sales held by the county upon payment
to the county of the amount of its bid with interest thereon to the
date of such assignment or transfer.
[Added by Chapter 440, Laws of 2016, in effect November 14,
2016]
Notwithstanding any provision of this act to the contrary, the
County may convey property or tax liens to the Suffolk County Landbank
Corporation pursuant to Article 16 of the Not-For-Profit Corporation
Law for such consideration and on terms and conditions as the County
and the Landbank may determine.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929; amended by Chapter 936, Laws of 1960, in effect April 28, 1960]
The purchasers at such sale shall pay to the county treasurer the full amount of the bid therefor within one week from the date of such sale, and thereupon the county treasurer shall execute to each purchaser, including the county, a certificate in writing which shall contain a description of the real estate purchased, the amount paid therefor, the interest or penalty thereon at which such property was bid, the date of the sale and that the same was sold for unpaid town, county and state taxes or assessments as the case may be, the name of the owner of such property as it appears on the books, and such other information as the county treasurer shall deem expedient. Such purchaser or his heirs and assigns may, at any time after the time limited in section 49 and section 52 of this act for the redemption of such premises shall have expired, and the notice therein provided has been given, and said premises shall not have been redeemed as therein provided and title to such premises shall have been conveyed to him as herein provided, and not before, obtain actual possession of the premises by an action at law or by causing the occupant of such real estate to be removed therefrom, and the possession thereof to be delivered to him in the same manner, and in the same proceedings, and before the same officers as in a case of a tenant holding over after the expiration of his term without the permission of his landlord.
[Added by Chapter 565, Laws of 1987, in effect July 30, 1987[1].]
1.
Definitions. As used in this section:
(a)
"Eligible delinquent taxes" means the combined amount of unpaid taxes, special ad valorem levies, special assessments, and any penalties and interest which have accrued and which the county has bid for pursuant to section 45 of this act.
(b)
"Eligible owner" means an owner of small business property who occupies
such property for such purposes.
(c)
"Small business" means property used for commercial purposes by a
business, the income of which did not exceed $50,000 and which did
not employ more than 22 full time employees at any time since the
date on which such taxes became a lien.
2.
Installment payment of eligible delinquent taxes. The eligible owner may enter into an agreement with the county treasurer to pay eligible delinquent taxes in installments, as provided in this section, at a date no earlier than one year after the date on which the eligible delinquent taxes became a lien nor no later than three months prior to the last date on which the property may be redeemed pursuant to section 49 of this act, provided that all provisions of this section are met. The burden of proof of eligibility for the provisions of this section shall be on the applicant. The applicant shall submit documentation to the treasurer which the treasurer shall deem to be consistent with the provisions of this section and necessary to determine the eligibility of such applicant.
3.
Agreement to pay installment taxes. An eligible owner shall be permitted
to enter into an agreement to pay eligible delinquent taxes in installments,
as provided in this section, only where:
(a)
All taxes, special ad valorem levies and special assessments levied
subsequent to the eligible delinquent taxes are paid prior to approval
of such agreement; or
(b)
Such eligible owner is not the owner of another parcel or parcels
within the county against which a tax lien had been sold for unpaid
taxes within three years of the date of the creation of the lien applicable
to eligible delinquent taxes.
4.
Agreement to pay eligible delinquent taxes in installments. The agreement
to pay eligible delinquent taxes in installments shall be kept on
file in the office of the county treasurer and shall be governed by
the provisions of this subdivision. The agreement shall provide:
(a)
The term of the agreement, which shall not exceed 24 months;
(b)
The payment schedule, which shall be no less than bi-weekly and may
be monthly, quarterly or semi-annually;
(c)
The payment shall be paid in equal installments on each payment due
date;
(d)
The interest on the total amount of eligible delinquent taxes, less the amount of down payment made by the eligible owner, shall be 1% more than the amount as determined pursuant to section 13-c of this act and at such rate in effect on the date that the agreement is signed which rate shall remain constant during the period of the agreement;
(e)
Where the amount of the installment is not received by the end of
the 15th calendar day after the payment due date, a 5% charge shall
be added to the amount due for that installment period;
(f)
For a down payment not to exceed 25% of eligible delinquent taxes;
(g)
Prepayments can only be made with the consent of the county and only
in an amount equal to at least one installment sum, or any multiple
thereof, and only at the time an installment payment is due; and
(h)
Each installment shall be due on the same calendar date as the agreement
date.
5.
Default.
(a)
The eligible owner shall be deemed to be in default of the agreement
upon:
(a)
Non-payment of any installment within 30 days from the payment
due date;
(b)
Non-payment of any tax, special ad valorem levy or special assessment by the date or date by which such tax may be paid without penalty pursuant to paragraph (c) of section 13 of this act and which is levied subsequent to the signing of the agreement; or
(c)
Sale of the subject parcel.
(b)
In the event of a default, the entire unpaid balance, with interest and late charges, shall be due. The county shall have the right to enforce the collection of the remaining unpaid tax lien pursuant to this act. In the event of a default and provided that the period to redeem such property pursuant to section 49 of this act has, except for the provisions of this section, expired, the last day to redeem such property shall be 60 days after the date of default. In the event of a default and provided that the period to redeem such property pursuant to section 49 of this act has not expired, the last day to redeem such property shall be the date provided in such section.
(c)
Notwithstanding section 52 of this act or section 1014 of the real property tax law to the contrary, notice of unredeemed real estate which is in default of the provisions of this section shall be given and published once by the treasurer at least 30 days prior to the last day to redeem such property as provided in paragraph (b) of this subdivision and the notice by first class mail to the name and address of the owner, or occupant, as shown on the assessment roll shall be given no later than such date.
(d)
Where an eligible owner is in default and the county does not elect
to immediately institute procedures to enforce its tax lien purchase
or to obtain a tax deed, the county shall not be deemed to have waived
the right to do so.
6.
Notification of potential eligible owners. The county treasurer shall
notify, by first class mail, all potential eligible property owners
of property which is subject to a tax lien sale of the provisions
of this section. Such notice shall be in the same manner and given
no later than 14 days after such personal notice is provided to the
taxpayer pursuant to section 1002 of the real property tax law.
7.
Tax lien; not affected. The provisions of this section shall not
affect the tax lien against the property except in the reduction of
such lien and that the lien shall not be assigned, sold or foreclosed
during the period of installment payments, provided that such installment
payments are not in default.
8.
The treasurer is authorized and empowered to establish other terms
and conditions which are consistent with and necessary to implement
the provisions of this section. Such terms and conditions shall be
in writing and available in the office of the treasurer.
[1]
Editor's Note: This act also provided that it be applicable
to taxes which became a lien on or after 12-1-1985.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
The county treasurer may include in one certificate of sale,
to a purchaser at the tax sale, two or more lots or separate and distinct
parcels of real estate sold to the same purchaser, provided, however
that such separate and distinct lots or parcels of real estate be
offered separately at the public tax sale.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929; amended by Chapter 745, Laws of 1959, in effect April 23, 1959;
amended by Chapter 1020, Laws of 1960, in effect April 29, 1960; amended
by Chapter 787, Laws of 1985, in effect November 30, 1985]
a.
The owner of, or any person interested in, or having a lien upon, any real estate sold for taxes and assessments as aforesaid, may redeem unimproved or nonresidential real estate at any time within 12 months after the date of such sale and may redeem residential real estate within 36 months after the date of such sale upon the following terms: If unimproved or nonresidential real estate is redeemed within 12 months or if residential real estate is redeemed within 36 months, said redemption shall be made by paying to the county treasurer the sum for which said property was purchased with the interest or penalties thereon, at which said property was bid, calculated and added to such purchase price as provided in section 45 hereof. If said property be redeemed after the commencement of the foreclosure proceedings the person redeeming the same shall pay in addition to the aforementioned sums the bill of costs as prescribed in section 61 hereof. The expenses allowed for searching in this section shall be part of the foreclosure disbursements and not in addition thereto. In case such payment be made to the county treasurer, he shall receive the same for the benefit of the holder of the tax certificate thus discharged, and shall give notice thereof to the purchaser, or the personal representative or assignee or transferee of the purchaser, by mail, addressed to such address as may have been furnished to the county treasurer. Immediately upon such payment to the county treasurer as herein provided the tax sale certificate shall be discharged of record. Upon receiving the surrender of the certificate of sale or assignment or transfer thereof or a release of the property purchased duly executed by the owner of record of such certificate of sale, the county treasurer shall pay the amount thus deposited to the person or persons who, according to records in his office, appear to be entitled thereto, or to the personal representative of such person. The county treasurer shall upon the release of the property purchased as provided in section 50, cancel and discharge the tax upon the record.
c.
Waiver
of interest, penalties and fees for redemption for certain persons
deployed by the military. The applicable governing body or department,
upon approval by the Suffolk County Legislature, in its sole discretion,
may permit an owner or the owner's surviving unremarried spouse
of foreclosed residential real estate to redeem such real estate without
interest, penalties and fees provided that:
[Added by Chapter 227, Laws of 2009, in effect July 16, 2009]
(1)
The property is the owner's primary place of residence; and
(2)
The owner demonstrates that foreclosure occurred after October 7,
2001; and
(3)
The foreclosure was a result of financial hardship constituting a
substantial loss of income by the owner due to being ordered to active
military duty, other than training, in the United States Armed Forces
including the reserve components of the Armed Forces of the United
States; and
(4)
The activation lasted for at least six contiguous months, or the
owner was killed in action during such activation; and
(5)
The owner provides acceptable written evidence of the requirements
set forth in this subdivision to the Commissioner of the Department
of Environment and Energy.
[Added by Chapter 565, Laws of 1987, in effect July 30, 1987]
1.
Definitions. As used in this section:
(a)
"Agricultural property" means not less than five acres of land used
in the previous two years for the production for sale of crops, livestock
and livestock products as defined by section 301 of the agriculture
and markets law, the income of which is at least $5,000 in each year.
(b)
"Eligible owner" means the owner of agricultural property who occupies
and uses such property for agricultural purposes.
2.
Notwithstanding sections 49, 51, 52 and 55 of this act, the twelve-month period to redeem agricultural property may be extended to a period of 36 months pursuant to the provisions of this section. The owners of agricultural property may apply to the treasurer on a form prescribed by such officer to have the period of redemption of such agricultural property which has been sold for taxes and assessments to extend the twelve-month redemption period prescribed in section 49 of this act to 36 months from the date of such sale. If such application is approved by the treasurer, all references in sections 49, 51, 52 and 55 which refer to 12 months shall be deemed to mean 36 months for such agricultural property.
3.
Such application shall be made by the owner of such property no earlier
than the date of the tax lien sale nor later than 30 days prior 12
months after such date. Failure to make a timely application shall
bar such owner from applying for or being granted an extension of
the redemption period for such delinquent taxes and assessments. The
burden of proof of eligibility for the provisions of this section
shall be on the applicant. The owner shall submit documentation to
the treasurer which the treasurer shall deem to be relevant and consistent
with the provisions of this section to determine the eligibility of
such applicant. Such documentation shall include, but not be limited
to, approval of an agricultural use assessment pursuant to article
25-AA of the agriculture and markets law or an income tax statement
showing farm income and expenses as defined by the internal revenue
code for the period since the taxes and assessments became a lien.
4.
The treasurer shall notify or cause to be notified, by first class mail, all potential agricultural property owners of property which is subject to a tax lien sale or expiration of the twelve-month period of redemption of the provisions of this section. Such notice will be given in the same manner and no later than 14 days after personal notice is provided to the taxpayer pursuant to section 1002 of the real property tax law or section 52 of this act, whichever is appropriate.
5.
Tax lien; not affected. The provisions of this section shall not
affect the tax lien against the property except in the extension of
the period to redeem such property.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
The purchaser or the owner for the time being of tax certificates
of sale of such several parcels or lots shall duly execute and acknowledge,
in the manner now required in the case of a deed, releases of each
and every parcel or lot, which has been redeemed through the County
Treasurer's office or directly with the purchaser or owner for the
time being of such tax certificates. Such releases shall be filed
in the office of the County Treasurer.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929; amended by Chapter 787, Laws of 1985, in effect November 30,
1985]
The amount paid by a purchaser at such tax sale, together with
the progressive interest or penalties thereon, at the rate of his
bid together with the costs and expenses as herein provided, shall
be due and payable to such purchaser 12 months from the date of such
sale of unimproved or nonresidential real estate, and 36 months from
the date of such sale of residential real estate, unless the same
becomes due at an earlier date by the service of the personal notice
upon the owner, occupant, mortgagee and other interested persons,
as provided herein.
[Added by Chapter 512, Laws of 1929, in effect March 18,
1929; amended by Chapter 688, Laws of 1982, in effect July 22, 1982;
amended by Chapter 787, Laws of 1985, in effect November 30, 1985]
1.
Notice
of unredeemed real estate shall be given and published by the county
treasurer at least three months before the expiration of the 12 months
allowed for the redemption of unimproved or nonresidential real estate
sold by him for taxes and assessments, or at least three months before
the expiration of the 36 months allowed for the redemption of residential
real estate, the last publication to be at least six weeks before
the expiration of such 12 months applicable to unimproved or nonresidential
real estate, and before the expiration of the thirty-six-month period
applicable to residential real estate. Notwithstanding the provisions
of subdivision three of section 1014 of the real property tax law,
the county treasurer shall send the notice required by subdivision
three of such section no later than the initial date of publication
required by subdivision one of such section. In all other respects
notice of unredeemed real estate shall be as provided in the real
property tax law.
2.
Whenever
by any provision of the real property tax law it is provided that
any notice may or shall be given or filed within a period measured
by reference to the time allowed for the redemption of real estate
sold for taxes and assessments or by reference to the time of the
sale, such provisions shall be construed as referring to the twelve-month
period for redemption herein provided in respect to such sales of
unimproved and nonresidential real estate and 36 months in respect
to residential real estate in Suffolk county. Notices required to
be served upon occupants of real estate or others pursuant to the
real property tax law in relation to the redemption of such real estate
from tax sales shall state that such real estate may be redeemed upon
the payment of the moneys specified by law to be paid upon the redemption
of such real estate.
3.
Notice
shall be given by the purchaser of any real estate sold for taxes
under the provisions of this act in the manner and under the terms
prescribed by the real property tax law and notice to redeem from
any such sale and notice to occupants shall be made and given as provided
by such law. The provisions of the real property tax law relating
to redemption shall continue to apply to the matters covered thereby,
except as herein otherwise provided, and except that the rate of interest
to be paid upon any redemption shall be at the rates fixed by this
act.
[Added by Chapter 152, Laws of 1929, in effect March 28,
1929; amended by Chapter 140, Laws of 1941, in effect March 20, 1941;
amended by Chapter 552, Laws of 1953, in effect April 6, 1953; amended
by Chapter 26, Laws of 1967, in effect February 28, 1967]
If such real estate, or a part thereof, be not redeemed as herein
provided the county treasurer shall execute to the purchaser, including
the county, its or his heirs, successors, or assigns, upon the performance
by such purchaser of the conditions herein provided, and upon surrender
of said certificate of sale or upon delivery of a release of such
real estate to the grantee as herein provided and upon the purchaser's
taking and paying for an assignment of all outstanding prior tax liens
held by the county upon the premises, including all unpaid taxes appearing
in the book or books which the county treasurer is authorized and
empowered to compile and maintain pursuant to the provisions of chapter
105 of the laws of 1920, and upon the filing of proof of service of
notice upon owners and other interested persons as herein and in the
general tax law provided, a conveyance of real estate so sold, which
conveyance shall vest in the grantees an absolute estate in fee. The
county treasurer shall be entitled to demand and receive from such
grantee, for the use of the county, the sum of $5 for preparing such
conveyance. Every such conveyance shall be attested by the county
treasurer and the seal of the county treasurer attached thereto, and
when so executed shall be presumptive evidence that the sale was regular,
and also presumptive evidence that all proceedings prior to the sale,
including the assessment of the lands sold, and all notices required
by law to be given previous to the expiration of the time allowed
by law for the redemption thereof, were regular and according to law.
After three years from the date of record of any conveyance in the
Suffolk county clerk's office, such presumption shall be conclusive.
Every certificate of sale or conveyance executed in pursuance of this
act may be recorded in the same manner and with like effect as a deed
acknowledged or proved before any officer authorized by law to take
proof and acknowledgment of deeds. Two or more lots or parcels of
real estate sold to the same person may be included in the same tax
deed.
[Added by Chapter 584, Laws of 1964, in effect April 16,
1964]
That any grantee or purchaser entitled to a deed from the County
Treasurer as herein set forth, shall, in addition to the payments
hereinbefore required to pay to the county treasurer an amount sufficient
to record such deed in the county clerk's office. All payments for
the recording of the deed shall be made payable to the county clerk.
Any such conveyance shall be duly recorded by the county treasurer
in the county clerk's office of Suffolk county prior to the delivery
of such deed to the grantee or purchaser. This act shall take effect
immediately.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
The holder including the County of Suffolk, of any certificate
of sale, heretofore or hereafter executed by the county treasurer,
instead of taking a conveyance of the property purchased, or the holder
of any tax deed executed by the county treasurer of Suffolk County
within five years after the date thereof, may at his option recover
the amount paid for such property, as in such certificate or deed
mentioned with all interest, penalties, additions and expenses allowed
by law, and for that purpose may maintain an action in the Supreme
Court or in the County Court of Suffolk County to sell such property.
Jurisdiction of such action is hereby conferred upon said County Court.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929; amended by Chapter 787, Laws of 1985, in effect November 30,
1985]
Except as herein otherwise provided, the action provided for
in the last section may be commenced at any time after 12 months in
respect to unimproved or nonresidential real estate, or 36 months
in respect to residential real estate and within eight years from
the date of sale mentioned in the certificate of sale, or five years
from the date of the tax deed and all the provisions of the civil
practice law and rules and all other provisions of law and the rules
of practice relating to actions for the foreclosure of mortgages shall
apply to the action hereby authorized so far as applicable, except
as herein otherwise provided. It shall be sufficient for the plaintiff
to set forth in his complaint in such action a copy of or the substance
of his certificate of sale or tax deed, and the interest, penalties,
additions and expenses claimed by him, with a statement that the premises
described in the certificate of sale or deed have not been redeemed
or conveyed pursuant to the provisions of this act, and that the plaintiff
elects to recover as herein provided, also that the defendants have
or may have some interest in or lien upon the property affected by
the action.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
The plaintiff in such action shall include and join therein
and may likewise recover upon all prior and subsequent certificates
of sale or tax deeds dated within five years of the commencement of
the action, held by him, executed by the treasurer of Suffolk County
relating to the same real property in whole or in part. He may include
and join in one action all such certificates of sale or tax deeds
relating to two or more separate and distinct parcels of real property
belonging to the same person or to two or more persons or corporations,
provided, however, that all lots or parcels belonging to separate
persons shall be distinctly set forth in separate paragraphs of the
complaint and shall be sold under such proceedings separately. He
shall make parties to the action the owner of and all other persons
interested in the real property affected, or any part thereof, including
the holders of all prior and subsequent certificates of sale as shown
by the records in the county treasurer's office at the time of the
commencement of such action. The County of Suffolk or the people of
the state may be made parties to such an action the same as a natural
person and the summons shall be served on the attorney-general who
shall appear on behalf of the state, and the complaint shall set forth
in addition to the other matters required to be set forth by law,
detailed facts showing the particular nature of the interest in or
the lien on the said real property of the county of Suffolk or the
people of the state of New York.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
The court shall have full power to determine and enforce in
all respects the rights, claims and demands of the several parties
to said action, including the rights, claims and demands of the defendants
as between themselves, to direct a sale of such real property and
the distribution or other disposition of the proceeds of sale. Any
party to the action, including the county of Suffolk, may become the
purchaser at any such sale.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
The plaintiff and the defendants in said action, including the
County of Suffolk who are the holders of certificates of sale, shall
be paid from the proceeds of sale the several amounts paid for real
estate purchased as mentioned and described in the certificates of
sale held by them, with all interest, penalties, additions, costs
and expenses allowed by law, so far as the said proceeds shall suffice
to pay the same, in order of the lawful priority of the liens and
the interest of the respective parties in and against the premises
as the same may be determined in this action. It shall be sufficient
for any such defendant to set forth in his answer his certificate
of sale or the substance thereof with the other allegations in effect
as herein provided with regard to the complaint in the action. A defendant
alleging irregularity or invalidity in any tax, assessment or sale
shall particularly specify in his answer such irregularity or invalidity.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
The remedy herein provided for the recovery of the amount due
the purchaser by action and foreclosure shall be in addition to all
other remedies allowed by law with regard to certificates of sale
and tax deeds, and shall not be dependent upon them, or any of them;
provided, however, that nothing in this contained shall be held to
revive or validate any claim or demand the enforcement of which otherwise
is barred by lapse of time.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
The conveyance made pursuant to a judgement in any action brought
as herein provided, shall vest in the purchaser all right, title,
interest, claim, lien and equity of redemption in and against the
premises sold, of all the parties to the action, and of all persons
claiming under them, or any or either of them, subsequent to the filing
of a notice of the pendency of the action, or whose conveyance or
incumbrance is subsequent or is subsequently recorded, except taxes
and assessments which were liens on the premises at the time of the
filing of a notice of pendency of the action, but for the nonpayment
of which no sale had been had prior thereto and sale on account of
such taxes, and all such parties and persons shall be barred and forever
foreclosed by the judgement in said action of all right, title, interest,
claim, lien and equity of redemption in and to the premises sold,
or any part thereof, except as aforesaid. The judgement in any such
action may direct the cancellation or satisfaction of record of taxes,
assessments or other claims of any of the parties to the action.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
The court may in its discretion designate the sheriff of Suffolk
County as the officer to make the sale of real property in any action
or proceeding brought as herein provided, and the sheriff shall serve
without charge. Unless the judgement otherwise directs, the officer
making the sale must, out of the proceeds, first pay, as a part of
the expenses of the sale; all taxes and assessments which are liens
upon the property sold, and which have become such prior to or subsequent
to the filing of notice of pendency of the action, and redeem the
property sold from any sales for unpaid taxes and assessments, which
were had subsequent to the filing of such notice of pendency of action.
The plaintiff's costs and allowances, exclusive of disbursements,
shall be the same as the costs and allowances now provided by the
civil practice act and rules of procedure in the case of foreclosure
of mortgages on real estate by action, except that there shall be
no allowances by statue or by the court unless the amount recovered
is in excess of $500.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
Any party to an action to foreclose a tax certificate or tax
deed or any purchaser or any part in interest may give notice of such
foreclosure to the county treasurer after the sale of such property
pursuant to a judgement under such proceeding, and after such notice
has been duly served, the items which constituted the tax lien thus
foreclosed shall not be entered by the county treasurer or the town
receiver of taxes on any bill or in any yearly assessment roll, so
long as the judgement of foreclosure of such lien remains in force.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929; amended by Chapter 331, Laws of 1949, in effect March 28, 1949]
It shall be presumed that every tax levied and assessment made
is valid and regular, and that all the steps and proceedings required
by law were taken and had, until the contrary shall be made to appear.
Any action or proceedings commenced by any person to test the validity
or regularity of any tax levied or assessment made shall be commenced
within two years from the date of the receipt of the tax warrant by
the town receiver of taxes. The invalidity or irregularity of any
tax or assessment shall not be available as a defense to any action
or proceeding commenced after the expiration of two years from the
delivery of such warrant as aforesaid, or for the enforcement of any
right or title, by virtue of any sale thereunder, unless an action
or proceeding to test the validity of regularity of such tax or assessment
shall have been commenced within the time hereinbefore limited for
commencing the same, and shall be still pending, or such tax or assessment
shall have been adjudged to be irregular and invalid.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
When any purchaser under such sale or his heirs or assigns,
shall be unable to recover or retain possession of any real estate
sold to him, by reason of any irregularity or error in the assessment
of any person or property, or the levying of any tax thereon, or on
any proceedings for the collection of any tax the county treasurer,
with the approval of the county auditor shall reimburse the purchaser
for money so paid, with interest from the time of its payment, at
the rate of 6% per annum, and thereupon the county legislature shall
order a reassessment of any amount or sum so paid upon the same real
estate or against the same person, which shall for all the purposes
of this act be deemed, and taken to be, an original general county
tax or assessment as of the date of such assessment.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
The County Treasurer shall enter and record in his office his proceedings upon such sales, and all certificates granted by him, and all assignments of certificates, and releases of lots authorized by section 50 hereof, and all redemptions and all proceedings whereby sales are defeated or discharged. He shall also file and record all notices of sales published by him, together with his own affidavit, or that of the publishers aforementioned of the papers in which said advertisements were published, of the publication of said notices, and all other notices which have been given by him; and he shall keep a record of all certificates and evidence made by him, under this act.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
When it shall be discovered that the proceedings in levying
any tax, or in making any assessment, have been so irregular as to
render them illegal and void, the county legislature may annul them,
or may annul all of them, subsequent to and including the irregularity,
and such legislature may direct the board of assessors of the town
in which said property is located to levy anew such tax or assessment,
or such legislature may direct the proceedings anew from the point
where the irregularity occurred.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
If a certificate of sale shall have been lost or destroyed,
the county treasurer shall upon submission to him of satisfactory
evidence of such loss or destruction, issue a duplicate of the original
certificate. The evidence of loss or destruction must be in writing,
proved by the oath of one or more persons to the satisfaction of the
treasurer, who shall preserve the same in his office.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929; amended by Chapter 745, Laws of 1959, in effect April 23, 1959]
All tax deeds executed as herein provided may be recorded as
other conveyances of land under the laws of this state. Such deeds,
and also deeds issued on any prior tax sales, if not recorded in the
office of the county clerk, may be returned to the county treasurer
and cancelled for sufficient cause at any time. Such cancellation
shall terminate all rights of the purchaser thereunder. The owner
of any certificate of sale issued or any tax sale shall not be required
to apply for conveyance of land described therein within four years
after the expiration of one year from the last day of sale as required
by the tax law but may apply for and obtain such conveyance at any
time prior to bringing action for foreclosure. If the owner of any
certificate (except the county, and the purchaser at the tax sale
who is the owner with a duly recorded title of land sold) does not
apply for a conveyance within the period of eight years from date
of sale so allowed for bringing such action, the certificate shall
become void, and no claim can be maintained under the purchase.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
Any person who under such deed may enter into possession of
such real estate and erect or place any building, building materials,
or other property thereon, shall have the right in case he shall be
ousted by any person claiming adversely to said deed, within three
months after trial, judgement or ouster or rejectment to remove said
building, building materials or property from said real estate.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929; amended by Chapter 745, Laws of 1959, in effect April 23, 1959;
amended by Chapter 30, Laws of 1967, in effect February 28, 1967]
Following each tax sale the county treasurer shall make and shall file with each town supervisor, on or before the first day of September of each year, a list of all property sold for unpaid taxes and assessments in such town remaining unredeemed. All sales of property for non-payment of taxes or assessments shall be considered arrears and be included in such list until the expiration of the redemption period as herein provided or until the property is foreclosed and notice hereof is received by the county treasurer as provided in section 62 thereof. The supervisor of each town shall thereupon place in a column provided therefor the word "arrears" after the description of each parcel of land as shown on the above mentioned list.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
There shall be a ruled column for arrears in every tax bill
rendered for taxes for lots on which said arrears or assessments may
be due, or may have been sold and are still redeemable, in which shall
be written opposite the entry of the description of said lot or parcel
of land "Arrears" and at the bottom of said bill shall be printed
"Whenever any tax or assessment shall remain unpaid for six months
from February first, the property will be sold to satisfy such arrears
of taxes or assessments, and all taxes and assessments up to a day
to be named in the advertisement of sale. The amount of arrears may
be obtained from and paid to the county treasurer."
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
Nothing contained in this act shall be held or construed in
any way as affecting the validity of the lien of any tax heretofore
levied, or any sale of lands, for the nonpayment of such taxes heretofore
held.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
It shall be the duty of the county treasurer to procure, preserve
and register in his office, affidavits of the publication of all the
notices by this title required to be published, and such affidavits
shall be presumptive proof of such publication in all the courts of
this state.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
When a purchaser files an election that his purchase or tax
deed shall be the purchase of the tax lien or the right of the county
and of each town, school district and other district in the county
to receive taxes, assessments and other liens, the certificates of
sales or tax deed, held by such purchaser, shall thereafter be deemed
a transfer of the tax lien, or right of the county to collect such
taxes. And in proceedings to recover the amount due the holders of
such certificates, as herein provided, it shall not be necessary to
plead or prove any action, proceedings, rights of action preceding
the delivery of such certificate by the county treasurer, nor to establish
the validity of the tax lien transferred by such certificate.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
The owner or holder of a certificate of sale or lots or parcels of real estate purchased at the tax sale, provided for herein may at any time after annual return of taxes and assessments to the county treasurer by the receiver of taxes, pay to the county treasurer any such and older taxes or assessments as are a lien on such property and the holder of such certificate making such payment of said taxes shall be entitled to and shall receive the full amount of the taxes thus paid with interest and penalties thereon from the date of payment at the same rate prescribed in section 45 hereof, provided such purchaser shall have notified the county treasurer thereof immediately upon the payment of any such tax. Such taxes with the same interest and penalties thereon from the date of such payment as herein provided shall become a lien on said property and payable at the time of the redemption thereof, or out of the proceeds realized at the sale of said property under the foreclosure of sale as provided in this act.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
When any lands are imperfectly described in any tax or assessment
roll, the county legislature may direct the board of assessors of
the town in which such property is located to correct the description.
The board of Assessors of the respective towns may at any time before
the lands are advertised for sale for the nonpayment of tax or assessment,
correct the imperfect description and not thereafter.
[Added by Chapter 152, Laws of 1929, in effect March 18,
1929]
A mortgagee of lands situated in the county who resides out
of it, may appoint an elector of the county as his tax agent. Upon
the presentation of such appointment to the county treasurer, he shall
file the same and register the names and addresses of such tax agents
in a book to be kept by him for that purpose.
[Added by Chapter 745, Laws of 1959, in effect April 23,
1959]
This act shall be known and may be cited as "The Suffolk County
Tax Act."
