[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,[1] 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.
[1]
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.[1]
[1]
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]
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 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.
(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. 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.
B.
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:
(2)
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.
(3)
Take such other reasonable steps, if any, as the Village
Clerk may deem appropriate under the circumstances, to provide such
notice.
C.
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.
D.
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.
