[Adopted 4-12-2021 by L.L. No. 3-2021]
A.
Real Property Tax Law § 1111-a provides that, except in
cities with a population of one million or more, the enforcing officer
of a local municipality or his/her agent may determine that residential
real property located therein may be subject to a redemption period
of one year, only if the enforcing officer or his/her agent makes
an affidavit to that effect and the property has been placed on a
local municipal roll, or registry or list of vacant and abandoned
property maintained by the taxing municipality.
B.
Real Property Tax Law § 1122, Subdivision 2(b), provides
that a Tax District may have a separate roll registry or list for
residential property identified by a local municipality pursuant to
Real Property Tax Law § 1111-a as being vacant and abandoned.
C.
Real Property Tax Law § 1110, Subdivision 2, provides that
a Tax District may reduce the redemption period for residential vacant
and abandoned property located within a local municipality to one
year, provided the property has been placed on a vacant and abandoned
roll, or registry or list prior to the date on which real property
taxes became delinquent in the local municipality pursuant to Real
Property Tax Law § 1111-a.
The purpose of this article is to:
A.
Authorize implementation by the County of Albany Tax District of
the provisions of Real Property Tax Law §§ 1110, Subdivision
2, and 1122, Subdivision 2, with respect to residential vacant and
abandoned property located within local municipalities in the County
of Albany Tax District that have authorized implementation by said
local municipality of Real Property Tax Law § 1111-a; and
B.
Require that those local municipalities located within the Tax District
which have, as authorized by Real Property Tax Law § 1111-a,
therein at the time of the submission to the Albany County Tax District
of said municipality's roll of properties determined by its enforcing
officer to be vacant and abandoned, as a prerequsite to the acceptance
of said roll by the County of Albany Tax District, shall therewith
include an affidavit of said enforcing officer:
(1)
Attesting that said local municipality, as authorized by Real
Property Tax Law § 1111-a, has duly authorized implementation
of said § 1111-a within said local municipality at the time
of its submission to the County of Albany Tax District of its separate
roll for properties determined by it to be vacant and abandoned;
(2)
Attesting that said roll of vacant and abandoned real property
submitted by it to the County of Albany Tax District has been created
by said local municipality in conformity with the requirements of
Real Property Tax Law § 1111-a; and
(3)
Attesting that the time limitation on making an application
to the Supreme Court for CPLR Article 78 review pursuant to Real Property
Tax Law § 1111-a, Subdivision 5, as to the properties listed
on the separate roll for properties determined by said municipality
to be vacant and abandoned submitted to the County of Albany Tax District
has expired and that there is no such review application pending as
to any of the properties therein listed.
