Village of Massapequa Park, NY Article VI Foreclosure of Tax Liens

[Adopted 10-25-1999 by L.L. No. 12-1999]

§ 304-30 Purpose; effect on state law.

A. The purpose and intent of this article is to supplement the conditions which must be complied with if any parcel of real property sold for taxes pursuant to the Real Property Tax Law is not redeemed within a period of two years and the owner of the certificate of sale commences an action to foreclose his tax lien pursuant to law and/or makes application to the Incorporated Village of Massapequa Park for conveyance to him by deed of the real property described in said tax certificate.

B. This article is being enacted to supplement §§ 1454, 1458 and 1464 and other applicable sections relating to tax liens, redemptions, conveyances and unpaid taxes of the Real Property Tax Law.

§ 304-31 Written notice required.

No conveyances can be made by the village by deed to any individual, corporation or entity until the following conditions pursuant to the Real Property Tax Law and pursuant to this article have been complied with:

A. All notices required by the Real Property Tax Law must be sent by the Village of Massapequa Park to the owners of the real property:

(1) By certified mail, return receipt requested; and

(2) By first-class mail; and

(3) By notice being delivered to each and every homeowner at the address of the subject real property and, if applicable, at their last known legal address if different from the address of the subject premises, which personal delivery of the notice must be made by a duly authorized village employee.

B. Affidavits of service must be duly signed and acknowledged before a notary public by the individuals serving the notices as set forth in Subsection A above confirming all of the services.

§ 304-32 Personal notice required.

A. If the real property in question is not redeemed within a period of two years as set forth in the Real Property Tax Law, then at least two authorized village officers must go to the subject premises in an attempt to inform the owner of the status of the default of the tax relating to the subject real property and informing the owner specifically that he, she or they are in imminent threat of losing their home for unpaid back taxes.

B. An affidavit setting forth the facts and circumstances of the attempts of the village officers to comply with the above must be set forth in writing by the individual complying with Subsection A above, and his signature must be acknowledged before a notary public.

§ 304-33 Execution of deed.

A. The authority to execute a deed to the holder of the tax sale certificate can only be effectuated pursuant to a duly constituted public hearing by the Board of Trustees and upon a majority vote of the Board of Trustees authorizing the execution of the deed and only upon the prior written recommendation of the Village Attorney that all legal requirements have been complied with pursuant to the Real Property Tax Law and pursuant to this article and any subsequent local laws or amendments related thereto.

B. The only persons authorized to sign an executed deed from the village to the holder of the tax certificate are the Mayor of the Village of Massapequa Park and one member of the Board of Trustees, together with the written approval of the Village Attorney.