City of Jamestown, NY Collection of Unpaid Taxes

In addition to the remedies hereinbefore provided for the collection of unpaid taxes and assessments, the City Council shall have the power to collect by civil action in the name of the City of Jamestown any City tax and state and county tax imposed under this article on property located within the City limits of the City of Jamestown which shall be unpaid for one year or more after the date of the City Clerk/Treasurer's published notice of the delivery of the particular tax rolls involved to the City Clerk/Treasurer and certified by the City Clerk/Treasurer as unpaid. The summons in such an action may be served on nonresidents and other defendants in the same manner and under the same conditions as if such action was brought to foreclose a mortgage on New York real property.

[Amended 8-28-2017; 11-25-2019 by L.L. No. 1-2020]

If the City or other plaintiff in such an action shall file with the City Clerk/Treasurer and the Chautauqua County Clerk prior to the service of the summons in such civil action a copy of the summons and complaint and a notice specifying that such action is brought to recover a judgment on a tax lien, naming the owner of such property and/or the persons to whom such tax was directed as defendants therein and describing the property against which the tax was assessed, then any judgment so recovered in such an action shall have priority over all mortgages, judgments, liens and other encumbrances involving the property against which the delinquent tax was assessed the same as tax liens as provided in § C 42 of the City Charter. The holder of such a judgment may enforce the same against the real property covered by the tax involved in the judgment in the same manner as to publication of notice of sale, posting of notices, conduct of sale, confirmation, entry or deficiency and conveyance of such title as if such judgment were one of foreclosure and sale. Prior to such commencement of publication and posting of notice of sale, the owner of such judgment shall apply to the Chautauqua County Court or the Supreme Court for the appointment of a referee to make such sale upon an affidavit showing the recovery of a judgment hereunder, that a notice of pendency has been filed with the County Clerk and City Clerk/Treasurer as herein provided, that the judgment remains unpaid and that the affiant is the owner thereof. The defendants and other interested parties in such a proceeding shall have the same right to repurchase and secure the possession and/or return of such property within the same time and under the same conditions, and only those, which are granted in a mortgage foreclosure action. If no lis pendens is filed in the time and in the manner herein provided in the action herein described, the holder of a judgment recovered in such an action shall have the same remedies, and those only, granted on any ordinary civil judgment.

[Amended 8-28-2017; 11-25-2019 by L.L. No. 1-2020]

All assessment rolls and certificates of special assessment filed with the City Clerk/Treasurer or delivered to the City Clerk/Treasurer, or certified copies thereof, shall be prima facie evidence in all courts and places and in all actions and proceedings that the taxes and assessments therein contained have been regularly and duly assessed and imposed and of the right of recovery thereof. The City may assign for a valuable consideration to any person unpaid taxes contemplated by this section, together with the authority and privilege to such person to bring and enforce the action and judgment herein specified in the same manner as the City might do.

[Amended 8-28-2017; 11-25-2019 by L.L. No. 1-2020]

Unpaid water and sanitation charges constituting liens on real property pursuant to § C-53 of the City Charter shall be included in the annual tax levy and shall be collected and enforced in the same manner and at the same time as provided by law for the collection and enforcement of real property taxes.

[Added 4-24-2006]

[Amended 8-28-2017; 11-25-2019 by L.L. No. 1-2020]

Pursuant to agreements which may be entered into by the City and county from time to time, the City Clerk/Treasurer may also return to the county unpaid City taxes for collection and enforcement by the county. Such agreements may include provisions regarding the assignment, sale and other disposition of City tax liens, including but not limited to an agreement by the City and county to share pro rata in the surplus or deficiencies from any bulk sale or foreclosure sale of City and county tax liens conducted by the county and an agreement of the City to continue to act as agent of the county for the collection of City and county taxes. Except as may be otherwise provided pursuant to the agreement between the City and county, such City taxes returned to the county shall thereafter be collected, administered and enforced in the same manner as provided by law for county taxes, including but not limited to applicable redemption periods, interest and penalties. Absent such an agreement with the county, City tax liens shall be enforced in the manner otherwise provided by law.