[Adopted 8-15-1994 by L.L. No. 1994]
Pursuant to § 6 of Chapter 602 of the Laws of 1993, as amended by a chapter of the Laws of 1994 as proposed in Legislative Bill Number S. 8560-A, the Village of Kings Point 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 is in effect on December 31, 1994.
Editor's Note: See L. 1994, c. 532.
Upon adoption, and no later than October 1, 1994, a copy of this article shall be filed with the New York State Board of Equalization and Assessment.
This article shall take effect on the same day as a chapter of the Laws of 1994, as proposed in Legislative Bill Number S. 8560-A, takes effect, except that if S. 8560-A shall become a law prior to adoption of this article, this article shall take effect immediately.
Editor's Note: Bill Number S. 8560-A was signed into law 8-26-1994 and is now cited as L. 1994, c. 532.
[Added 9-13-2006 by L.L. No. 5-2006]
Mailing of notices.
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 and lienholders of record 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 the sale.
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. With regard to an owner, such mailing to the address on the assessment rolls of the Village shall be deemed sufficient. As to a lienholder, such mailing to the address noted at the Nassau County Clerk's office with regard to such lien shall be deemed sufficient. Proof of such mailing shall be filed with the Village Clerk.
Additional notice. In the event that both the certified or registered mail and the first class mail are returned to the Village, or the Village Clerk shall have other good reason to believe that neither of said mailings were received by the addressee, the Village Clerk shall:
If the subject premises are not improved with a principal building, have such notice posted in not less than two conspicuous places at the subject premises.
Take such other reasonable steps, if any, as the Village Clerk may deem appropriate under the circumstances, to provide such notice.
Last owner and lienholders search. The Village Clerk shall obtain from a title or abstract company a last owner and lienholders search of the real property upon which taxes are unpaid.
Additional charges. The cost of the last owner and lienholders search, as well as 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 9-13-2006 by L.L. No. 5-2006]
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 the said tax lien as is not invalid as if no prior sale purporting to transfer the said tax lien had taken place.