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City of New Rochelle, NY
Westchester County
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Table of Contents
Table of Contents
[Adopted 3-16-1999 by L.L. No. 2-1999]
The City Council of the City of New Rochelle recognizes that, in certain limited situations involving lack of knowledge and prior notice, justification may exist for the cancellation of certain tax liens assessed against real property in the City of New Rochelle which derive from unpaid City charges for abatement of certain property conditions and unpaid City fees and charges for false alarms as authorized under Sections 197 (sidewalks), 197-A (abandoned excavations) and 200 (property maintenance, abatement and tax liens) of the City Charter and under §§ 81-16 (alarm systems, tax lien for unpaid fees and charges), 111-20 (unsafe buildings) and 281-21 (streets and sidewalks, abandoned excavations) of the City Code. Pursuant to the home rule powers of the City set forth in the Municipal Home Rule Law, the City Council desires to create an appeals board to hear and determine applications for the cancellation of such tax liens for local charges and fees (hereinafter "local charges").
The Local Charges Tax Lien Appeals Board shall consist of three members as follows: the City Manager or the City Manager's designee, the Finance Commissioner or the Finance Commissioner's designee, and the director of the department from which the unpaid local charges originated.
The Local Charges Tax Lien Appeals Board shall have the power to hear and determine applications from property owners seeking cancellation of tax liens for unpaid local charges. The Local Charges Tax Lien Appeals Board may cancel a tax lien for unpaid Local Charges only upon a showing by the current property owner and a finding by the Board that the property owner at the time the tax lien for such unpaid local charges attached to the property had neither knowledge of nor had received prior notice of the local charges.
In the event that the Local Charges Tax Lien Appeals Board cancels a local charges tax lien pursuant to this article, the Corporation Counsel may bring a proceeding in a court of competent jurisdiction to collect the unpaid local charges from the person or entity who owned the real property at the time notice of the local charges was first given by the City to such property owner.