[Adopted 5-6-1992; approved 5-7-1992(Ch. 93, Art. I, of the 1984 Code)]
The City of Kingston, New York elects to adopt Title 3 of Article 11 of the Real Property Tax Law, foreclosure of tax lien by action in rem, as the procedure to be used for the tax year 1992 and subsequent years thereto for the enforcement of the collection of delinquent taxes, assessments, water rates and other charges the city is authorized to collect under its Charter.
A. 
The City of Kingston, pursuant to § 1120 of the Real Property Tax Law, which allows a tax district by resolution to elect to reduce the four-year period referred to in § 1120, Foreclosure by Action in Rem, of the Real Property Tax Law of the State of New York, reduces the four-year period as provided in Subdivision 1 of § 1120 of the Real Property Tax Law of the State of New York to a two-year period so that a tax district which owns a tax lien which has been due and unpaid for a period of at least two years from the date from which the tax became a lien can summarily foreclose under Title 3.
B. 
Subdivision 1 of § 1120 of the Real Property Tax Law of the State of New York, whenever it refers to a period of at least four years, shall, for purposes of the City of Kingston's tax enforcement, refer to a period of at least two years from the date on which the tax or other legal charges represented thereby became a lien.
For the first calendar year for which this article is to be effective, the calendar year of 1992, the tax liens owned by the city may be foreclosed as provided in Title 3 of Article 11 of the Real Property Tax Law only if they have been due and unpaid for a period of at least three years from the date on which the tax or other legal charges represented thereby became a lien.