[Adopted 8-18-1994 by L.L. No. 3-1994]
Pursuant to Section 6 of Chapter 602 of the
Laws of 1993, as amended by a chapter of the laws of 1994, as proposed
in Legislative Bill No. S. 8560-A,[1] the Village of Port Washington North hereby acts by local
law, not subject to referendum, to provide that the collection of
property taxes shall continue to be enforced pursuant to Title 3 of
Article 14 of the Real Property Tax Law, as the same is in effect
on December 31, 1994.
[1]
Editor's Note: See now L. 1994, c. 532.
[Amended 4-14-2003 by L.L. No. 1-2003]
Upon adoption, and no later than October 1,
1994, a copy of this article shall be filed with the New York State
Board of Real Property Services.
This article shall take effect on the same day
as a chapter of the Laws of 1994 takes effect as proposed in Legislative
Bill No. S. 8560-A, except that if S. 8560-A shall become a law prior
to adoption of this article, this article shall take effect immediately.
A.
Mailing of notices.
(1)
In addition to the notice requirements set forth in § 1452
of the Real Property Tax Law of the State of New York, as the same
was in effect on December 31, 1994, the Village Clerk shall mail notice
to all owners of the real property upon which taxes are unpaid with
the amount of the tax, interest, and charges thereon and stating that
such real property will, on a day subsequent to the expiration of
the three weeks to be specified in such notice and the succeeding
days, be sold at public auction at a designated place in the Village,
to discharge the tax, interest, and other charges which may be due
thereon at the time of sale.
(2)
Said notice shall be sent not less than three weeks before the
first day of such sale, by certified or registered mail, return receipt
requested, and by first class mail, to such person's last known
address. Mailing to the name of the owner at the address on the assessment
rolls of the Village shall be deemed sufficient. Proof of such mailing
shall be filed with the Village Clerk.
B.
Additional charges. The cost of such mailing, posting, and any additional
expenses in providing the notice required by this section shall be
an additional charge upon such real property to be collected with
such taxes, interest and other charges.
[Added 11-27-2006 by L.L. No. 2-2006]
If a transfer of tax lien or a tax deed be vacated
or be set aside or cancelled, or if it be adjudged in any action or
proceeding by a court of competent jurisdiction that a transfer of
tax lien or tax deed is invalid or defective or not sufficient to
transfer a tax lien or to convey title to the purchaser thereof, or
if in any action to foreclose a tax lien or challenging a tax deed
it be adjudged that the entire tax lien or tax deed is void and not
a valid lien on or deed to the premises which it purports to affect
or transfer, and if, as a result of any such adjudication, the purchaser
or grantee shall surrender such transfer of tax lien or deed, and
any and all rights thereto to the Village, together with a certified
copy of such judgment or decree to the Village Clerk, thereupon such
purchaser shall be repaid by the Village the amount paid for such
transfer of tax lien, with interest from the time of such payment
at the rate set forth in the transfer of tax lien, and such tax lien
shall remain as a valid lien upon the premises which it affects, except
to such extent that it may have been adjudged irregular or invalid,
and the Village shall proceed to sell anew, as provided in this article,
so much of said tax lien as is not invalid as if no prior sale purporting
to transfer the tax lien had taken place.
