[Adopted by the Board of Representatives (now County
Legislature) of Tompkins County 12-6-1994 by L.L. No. 7-1994]
This article is adopted pursuant to Article 11 of the Real Property Tax Law, as amended by Chapter 602 of 1993 and Chapter 532 of 1994, which states that the redemption period for delinquent taxes shall expire two years after lien date, except that a tax district may increase the redemption period for residential and/or farm property to three or four years, in the manner provided by § 1111 of Article 11 of the Real Property Tax Law. This article hereby extends the period of redemption for residential and farm property to three years after lien date.
As used in this article, the following terms
shall have the meanings indicated:
Property which consists of land used in agricultural production,
as defined in Article 25AA of the Agriculture and Markets Law. A parcel
shall be deemed to be farm property if the applicable tax roll shows
that: the parcel is exempt from taxation pursuant to §§ 305
or 306 of the Agriculture and Markets Law, or pursuant to § 483
of the Real Property Tax Law; or the Assessor has assigned to the
parcel a property classification code in the agricultural category.
The property classification system prescribed by the State
Board pursuant to Real Property Tax Law § 502 and the rules
adopted thereunder.
Property which is improved by a one-, two-, or three-family
structure used exclusively for residential purposes other than property
subject to the assessment limitations of § 581 of the Real
Property Tax Law and Article 9-B of the Real Property Law. A parcel
shall be deemed to be residential property for purposes of this article
if the applicable tax roll shows that the Assessor has assigned to
the parcel a property classification code in the residential category,
or the parcel has been included in the homestead class in an approved
assessing unit, or in class one in a special assessing unit.
When determining whether a parcel qualifies
as residential or farm property, for purposes of this article, the
enforcing officer shall consider the information appearing on the
applicable tax roll. The enforcing officer shall also consider any
relevant information submitted to him or her by the Assessor, by the
owner, or by any other person with an interest in a parcel, subject
to the provisions of § 1111(3) of the Real Property Tax
Law.
Insofar as the provisions of this article are
inconsistent with the provisions of any other local law or act, the
provisions of this article shall be controlling.
This article shall take effect immediately upon
the filing of a copy with the Secretary of State, but not earlier
than January 1, 1995. This article shall also be filed with the State
Board of Equalization and Assessment within 30 days after the enactment
thereof.
