Village of Great Neck Estates, NY
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2023-04-10
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Part II: General Legislation
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Chapter 198 Taxation
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Article VI Property Tax Liens
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Accounting Policy
- Ch 5 Appearance Tickets
- Ch 8 Applications, Prerequisites to
- Ch 12 Architectural Review Board
- Ch 16 Assessors, Board of
- Ch 19 Data Disaster Recovery Policy
- Ch 21 Drug-Free Workplace
- Ch 25 Environmental Commission
- Ch 29 Ethics, Code of
- Ch 33 Executive Sessions
- Ch 34 Family and Medical Leave Policy
- Ch 35 Fund Balance Policy
- Ch 36 Internet Policy
- Ch 38 Investment Policy
- Ch 42 Local Laws, Adoption of
- Ch 44 Mailing List Policy
- Ch 46 Official Newspaper
- Ch 49 Nondiscrimination Policy
- Ch 53 Officers and Employees
- Ch 58 Procurement Policy
- Ch 62 Records
- Ch 67 Sexual Harassment Policy
- Ch 71 Videoconferencing of Meetings of Public Bodies
- Ch 72 Voting Requirements for Village Boards
- Ch 75 Work Violence Policy
- Part II: General Legislation
- Ch 79 Air Pollution
- Ch 82 Alarm Systems
- Ch 86 Animals
- Ch 91 Boats
- Ch 95 Building Construction and Plumbing
- Ch 98 Cannabis
- Ch 102 Electrical Installations
- Ch 105 Emergency Preparedness Practice
- Ch 107 Erosion and Sediment Control
- Ch 109 Fees
- Ch 113 Filled-In Land, Development of
- Ch 116 Filming, Commercial
- Ch 120 Firearms, Fireworks and Explosives
- Ch 123 Fire Lanes
- Ch 126 Flood Damage Prevention
- Ch 129 Freshwater Wetlands
- Ch 133 Games of Chance
- Ch 136 Gardeners and Landscapers
- Ch 142 Mechanical Bucking Devices
- Ch 146 Nuisances
- Ch 148 Parades and Gatherings
- Ch 150 Parks and Playgrounds; Pool
- Ch 154 Peace and Good Order
- Ch 157 Peddling, Soliciting and Canvassing
- Ch 160 Permits and Approvals
- Ch 164 Property, Abandoned
- Ch 167 Property Maintenance
- Ch 170 Property, Personal, Sale of
- Ch 174 Restaurants and Eating Places
- Ch 178 Secondhand Articles, Dealers in
- Ch 181 Security Gates
- Ch 184 Sewers
- Ch 187 Social Hosts
- Ch 188 Solid Waste
- Ch 190 Storm Sewers
- Ch 191 Streets, Sidewalks and Public Property
- Ch 194 Subdivision of Land
- Ch 198 Taxation
- Ch 198 Art VI Property Tax Liens
- § 198-23 Preexisting liens held by Village.
- § 198-24 Preexisting liens held by other parties.
- § 198-25 Effective date; enforcement.
- Ch 201 Taxicabs
- Ch 204 Telecommunications Licenses and Franchises
- Ch 207 Theaters
- Ch 210 Towing
- Ch 213 Trees
- Ch 217 Vehicles and Traffic
- Ch 225 Water
- Ch 230 Zoning
- Appendix
- Ch A235 Rules of Zoning Board of Appeals
- Ch A236 Water Authority Franchise
- Ch A237 Annexations
- Ch A238 Use of Village Hall
- Ch A239 Cyber Security Citizens' Notification Policy
- Ch A240 General Subdivision Plat Requirements
- Ch A241 Small Cell Wireless Facility Siting Permits
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 5-13-1996 by L.L. No. 3-1996[1] (Ch. 117, Art. VI, of the 1981 Code)]
[1]
Editor's Note: This local law also repealed
former Article VI, Property Taxes, adopted 8-8-1994 by L.L. No. 2-1994.
A.
For purposes of the enforcement of taxes which shall
have become liens prior to June 1, 1996, and which are held by the
Village, the provisions of Title 3 of Article 14 of the Real Property
Tax Law shall continue in effect, for a transition period of four
years commencing with the effective date of this article.
B.
During such transition period, if a parcel is subject
both to a lien or liens arising prior to June 1, 1996, and to a lien
or liens arising thereafter, the procedures applicable to the enforcement
of delinquent taxes shall depend upon the lien or liens upon which
the enforcement proceeding is based; provided that if an installment
agreement is executed pursuant to § 1184 of the Real Property
Tax Law, the agreement shall apply to all outstanding liens held by
the Village, no matter when arising.
C.
After the conclusion of such transition period, if
the enforcement of such prior lien or liens shall not have been concluded,
as evidenced by the issuance of a tax deed, the amount due shall be
relevied and enforced in accordance with the provisions of Article
11 of the Real Property Tax Law.
For purposes of the enforcement of taxes which
shall have become liens prior to June 1, 1996, and which are held
by a party other than the Village, the provisions of Title 3 of Article
14 of the Real Property Tax Law shall continue in effect, as fully
and to the same extent as if such laws had not been repealed or superseded.
This article shall take effect on June 1, 1996.
Taxes becoming liens on and after that date shall be enforced pursuant
to the procedures set forth in Article 11 of the Real Property Tax
Law.
