Rockland County, NY
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2024-02-06
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The Code
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Part II: General Legislation
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Chapter 355 Taxation
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Article III Delinquent Village Taxes
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Abandoned and Lost Property
- Ch 5 Administrative Code
- Ch 9 Adult Homes, Committee to Monitor
- Ch 11 Agricultural and Farm Protection Board
- Ch 15 Awards and Recognition
- Ch 18 Beautification Commission
- Ch 22 Boards and Commissions
- Ch 23 Building Construction
- Ch 24 Cemeteries
- Ch 27 Community Action Agency
- Ch 31 Community Services Board
- Ch 35 Consumer Protection, Office of
- Ch 37 Correctional Facility
- Ch 39 Credit Card Payments
- Ch 39A County Property
- Ch 40 Department of Information Technology Services
- Ch 45 Defense and Indemnification
- Ch 50 Deferred Compensation Plan
- Ch 51 (Reserved)
- Ch 53 Drainage Agency
- Ch 56 Emergency Rescue Services
- Ch 58 (Reserved)
- Ch 61 Environmental Management Council
- Ch 62 Environmental Resources Division
- Ch 66 Ethics, Code of
- Ch 70 Fiscal Policy
- Ch 72 Flag, County
- Ch 73 Fund Balance Reserve Account
- Ch 74 General Services, Department of
- Ch 75 Greenspace Preservation Reserve Fund
- Ch 75A Historic Preservation
- Ch 76 Homeowners' Protection Board
- Ch 80 Hospital, Public
- Ch 82 Hudson River Riverfront Preservation/Reclamation
- Ch 85 Insurance, Department of
- Ch 87 Investment Policy
- Ch 92 Labor Relations, Department of
- Ch 94 Lease of Property
- Ch 97 Legal Aid
- Ch 101 Legislature, County
- Ch 108 Mass Transportation
- Ch 115 Medical Examiner
- Ch 118 Municipal Utility Coalition
- Ch 119 (Reserved)
- Ch 120 Notifications and Alerts
- Ch 121 Officers and Employees
- Ch 123 Open Government
- Ch 128 Park Commission
- Ch 135 People With Disabilities, Office for
- Ch 137 Pollution Control
- Ch 139 Printing and Mail Facilities
- Ch 140 Procurement Policy
- Ch 141 Publication of Legislation
- Ch 142 Purchasing Agent
- Ch 149 Rules of the Legislature
- Ch 155 Safety Council
- Ch 159 Salaries
- Ch 165 Sewer Agency; Sewer District
- Ch 169 Sheriff
- Ch 172 Solid Waste Management Authority
- Ch 175 Tobacco Asset Securitization Corporation
- Ch 177 Traffic Safety Board
- Ch 178 Water Resources Management
- Ch 180 Travel Demand Management Program
- Ch 189 Workers' Compensation Self-Insurance Plan
- Ch 195 Youth Agencies
- Part II: General Legislation
- Ch 211 Advertising
- Ch 212 Animal Control Organizations
- Ch 213 Apprenticeship Training Programs
- Ch 214 Automated Teller Machines
- Ch 215 (Reserved)
- Ch 217 Bicycles
- Ch 219 Box Cutters, Sale and Possession of
- Ch 220 Building Construction
- Ch 223 Campaign Finance Reform
- Ch 224 Carbon Monoxide Detectors
- Ch 225 (Reserved)
- Ch 227 Day Care and Home Care
- Ch 230 Dogs and Other Animals
- Ch 232 Domestic Partner Registry
- Ch 234 Drones
- Ch 235 Drugs and Drug Paraphernalia
- Ch 250 Electricians and Electrical Inspections
- Ch 252 Empire Zones
- Ch 252A Energy Programs
- Ch 253 Environmental Protection
- Ch 254 Ephedra Products
- Ch 261 Fair Housing
- Ch 263 Fees and Charges
- Ch 264 Fertilizer
- Ch 265 Fire Insurance Claims
- Ch 266 Fireworks
- Ch 267 Food Service
- Ch 270 Freshwater Wetlands
- Ch 274 Fuels, Sale of
- Ch 277 Funerals
- Ch 278 Furniture, Sale of
- Ch 279 Gender-Motivated Violence, Protection Against
- Ch 280 Ground Meat, Sale of
- Ch 282 Hazardous Materials Notification
- Ch 283 Health Clubs
- Ch 284 Highway Construction
- Ch 286 Home Improvement Contractors
- Ch 287 (Reserved)
- Ch 289 Housing
- Ch 290 Human Rights
- Ch 291 Irrigation Systems
- Ch 293 Laser Pointing Devices
- Ch 295 Littering
- Ch 300 Mercury, Products Containing
- Ch 301 Methamphetamine Production
- Ch 302 Mobile Homes
- Ch 303 Moshing
- Ch 304 Multiple Dwellings
- Ch 309 Nuisances, Public
- Ch 312 Obscene Material
- Ch 315 Parks
- Ch 317 Pesticide Notification
- Ch 317A Pharmacies
- Ch 318 Phones, Cellular
- Ch 319 Plumbers; Heating and Cooling Contractors
- Ch 323 Political Contributions
- Ch 327 Prior Notice of Defects
- Ch 328 Prohormones & Precursors to Hormones, Products Containing
- Ch 329 Records, Access to
- Ch 330 Recycling
- Ch 331 Retail Sales
- Ch 338 Scooters, In-Line Skates, Roller Skates and Skateboards
- Ch 340 Secondhand Precious Metals or Gems
- Ch 345 Sewers
- Ch 347 Sex Offenders
- Ch 349 Smoking
- Ch 350 Solid Waste
- Ch 351 Spring Traps
- Ch 353 Stream Conservation
- Ch 354 Tanning Facilities
- Ch 355 Taxation
- Ch 355 Art III Delinquent Village Taxes
- § 355-11 Legislative intent.
- § 355-12 Definitions.
- § 355-13 Enforcement and collection.
- § 355-14 Construal of provisions.
- Ch 357 Tax-Delinquent Property
- Ch 362 Theater Promoters
- Ch 363 Third-Party Food Delivery Services
- Ch 369 Transient Merchants
- Ch 371 Trapping
- Ch 375 Vehicles and Traffic
- Ch 377 Vehicles, Idling of
- Ch 378 Veterans
- Ch 388 Waterfowl, Feeding of
- Ch 388A Weapons, Imitation and Replica
- Ch 389 Wells
- Ch 390 Wireless 911 Calls, Routing of
- Ch 394 Wreckers and Towers
- Appendix
- Ch A601 Acts of the Legislature Applicable to Rockland County
- Disposition List
- Ch DL Disposition List
[Adopted 11-8-1978 by L.L. No. 4-1978]
It is the intent of this article to assist the
villages of Rockland County in the collection of delinquent Village
taxes by permitting the County Treasurer to collect said delinquent
Village taxes and the County Legislature to enforce the collection
of delinquent Village taxes.
As used in this article, the following terms
shall have the meanings indicated:
The Legislature of Rockland County.
A Town located within Rockland County.
The Treasurer of Rockland County.[1]
A Village located within Rockland County whose Board of Trustees
has requested that its delinquent taxes be enforced and collected
by the Treasurer of Rockland County and the County Legislature pursuant
to the provisions of Chapter 619 of the Laws of 1977 of the State
of New York.[2]
The Treasurer is hereby authorized and the County
Legislature is hereby authorized to enforce and collect delinquent
Village taxes pursuant to the provisions of Chapter 619 of the Laws
of 1977 of the State of New York, provided that the Village's assessment
and/or tax roll property description or identification conforms with
the property description or identification as shown on the Town assessment
and/or tax roll having jurisdiction over the Village's real property
and provided, further, that the certificate of unpaid taxes is transmitted
by the Village to the Treasurer on or before November 15 of each year,
but no sooner than November 1 of such year.
Nothing herein shall be construed to limit the
authority of the Legislature and/or Treasurer to enforce and collect
delinquent County taxes as provided by law.
