City of Glen Cove, NY Assessments and Taxation

The right of the city to collect taxes, penalties, interest and other charges on the real property affected by such taxes for failure to pay such taxes; and

The lien against such real property for all the aforementioned items. The term "sale of tax lien" includes the sale of the real property affected by such tax lien.

Actions to recover unpaid taxes.

[Amended 11-22-1988 by L.L. No. 2-1988]

After the expiration of the period within which the tax may be paid without penalty or interest, an action may be maintained by the Controller, as upon contract, to recover the amount of an unpaid tax, penalties and interest thereon. A judgment in such action for any amount, when docketed in the office of the County Clerk, shall be a lien upon the real property of the defendant, and such lien shall have the same priority as the taxes upon which a recovery was had in such action. An execution upon the judgment may be issued and enforced against the real property of the defendant regardless of the amount of such judgment.

Supplementary proceedings may also be taken for such tax, regardless of the amount of such judgment. The amount collected by any such action or proceeding shall be used and applied by the Controller in the same manner as if the same had been collected by the sale of the tax lien under provisions of this article.

The warrant delivered to the Controller shall be presumptive evidence that all previous proceedings, including the assessing and levying of a tax, were regular and according to law. A judgment in such action in favor of the Controller shall not release or in any manner affect the lien of any tax until satisfied. Nothing in such action shall be construed or held to repeal or abridge any other remedy or power given to the city for the collection of taxes on behalf of the city.

Collection of taxes by sale of tax lien. The collection of every tax and assessment upon real estate, with the interest and additions thereon, shall be enforced by a sale of the tax lien thereof unless the Controller shall have brought an action pursuant to Subsection B of this section. In such event, he or she nevertheless may sell the tax lien.

[Amended 11-22-1988 by L.L. No. 2-1988]

The right of the city to sell tax liens.

[Amended 11-22-1988 by L.L. No. 2-1988]

The right of the city to receive taxes and assessments and the lien thereof may be sold by the city, and after such sale shall be transferred in the manner provided by this section. The right and lien so sold shall be called "tax lien," and the instrument by which it is assigned shall be called "certificate of tax lien." Whenever any past due tax on lands or tenements, or any assessment on lands or tenements for local improvements, shall remain open and unpaid on the 31st day of December of each year on the assessment rolls in the office of the Controller, the Controller shall advertise in sufficient time the tax liens on the said lands and tenements for sale. Such advertisement shall contain a notice to the owner or owners of such lands and tenements respectively to pay the amount of such taxes and assessments with the penalties and interest thereon, so remaining unpaid, together with the charges of such notice and advertisement, the tax lien on such lands and tenements will be sold at public auction, at a day and place therein, to be specified, but not later than the last Friday in June of the respective year, at an interest rate to be computed in accordance with Subsection E at which any person or persons shall offer to take the same in consideration of advancing the said taxes and assessments, with interest and penalty as the case may be together with the charges of the above-mentioned notice and advertisement, and charges accrued thereon.

Notice and application.

The City Controller shall also, prior to the commencement of publication required by Subsection D of this section, cause notice of such tax lien to be sent by first class mail to the name and address of the record owner or occupant and mortgagee, as shown on the assessment records or on the records kept by the receiver of taxes for the town or city in which the property is located, of each tax lien to be sold. Such notice shall contain a brief description of such parcel and tax lien, the aggregate amount due on such tax lien at the time of sale and a statement that unless such amount is paid prior to the commencement of tax lien sale proceedings, the tax lien will be sold. The expense of mailing such notice shall be an additional expense chargeable against the total unpaid tax lien or liens.

An application from the Hardship Review Board shall be included with such notice. The application shall indicate that the owner or owners may appeal to the Hardship Review Board. If said application is approved by the Hardship Review Board, the owner or owners will be given up to the 31st day of December of that year (giving them a one-year extension) to pay taxes and assessments with the penalties and interest thereon so remaining unpaid. Upon default of such payment, the tax lien on such lands and tenements will be sold at a public auction pursuant to Subsection D of this section.

The rate of interest and penalty at which any person or persons purchase the tax lien shall be established by his or her bid. This rate thus established shall be the rate of interest and penalty for a period of two years from the date of such sale or if the lien is discharged prior to such time, then up to the time of such discharge and provided further that for all tax liens sold on lots or parcels classified as class one pursuant to § 1802 of the Real Property Tax Law of the State of New York on or after the effective date herein indicated as well as for any tax lien sold on class one lots or parcels to which title has not been conveyed to the tax lien purchaser or the assignee of such purchaser prior to such effective date, provided that in such instance 24 months have not elapsed from the sale of the tax lien and where in either instance a hardship designation has been granted the rate of interest and penalty shall be for a period of three years from the date of such sale or if the lien is discharged prior to such time, then up to the time of discharge. The rate of interest and penalty for a class one lot or parcel bearing a hardship designation shall be fixed by bid for the first two years and in the third year fixed by Subsection E(1)(e) and (f) below.

Interest on tax liens; how computed.

[Amended 11-22-1988 by L.L. No. 2-1988]

The maximum interest and penalties which a tax lien may carry and bear are the following:

If satisfied within six months of the date of sale, 10% on the purchase price.

If satisfied after the expiration of six months and within 12 months of the date of sale, an additional 10% of the purchase price.

If satisfied after the expiration of 12 months and within a period of 18 months of the date of sale, an additional 10% on the purchase price.

If satisfied after the expiration of 18 months and within a period of 24 months of the date of sale, an additional 10% on the purchase price.

(e)

If satisfied after the expiration of 24 months and within a period of 30 months of the date of sale, an additional 10% on the purchase price.

(f)

If satisfied after the expiration of 30 months and within a period of 36 months of the date of sale, an additional 10% on the purchase price.[1]

[1]

Editor's Note: Former Subsection E(2), regarding tax liens with interest less than the maximum interest rate, which immediately followed, was repealed 5-24-2022 by L.L. No. 3-2022.

Postponement, suspension of sale. It shall be lawful for the Controller to suspend or postpone any sale or sales of tax liens on lands and tenements, or any portion thereof, which shall have been advertised for sale to any time not more than 30 days from the date specified in any such advertisement. All sales which shall be so postponed or suspended may be made without further advertisement other than a general notice of such postponement to be published as provided in the last subsection of this section.

[Amended 11-22-1988 by L.L. No. 2-1988]

Conduct of sale; bid by city.

The Controller, or, in the event of his or her absence or inability to act, the Mayor or his/her designee, shall conduct the sales herein before provided to be made. The Controller or auctioneer shall require from each purchaser of a tax lien at the time of such sale a deposit on account of 10% of the amount of the tax lien purchased by him or her, for which the Controller shall give his or her receipt, and not later than 60 days from the date of the sale the balance shall be paid to the Controller at his or her office. If no bid shall be received for a tax lien offered for sale, the Controller for and on behalf of the city shall bid in the tax lien and upon such bid no deposit or payment in cash shall be required from the city. When the city has bid in any tax lien a certificate of the tax lien to the city shall be executed by the Controller in the form and matter prescribed for other notice thereof to the holder of such certificate of tax lien by mail, addressed to such address as may have been furnished to the Controller. Upon receiving the surrender of the certificate of tax lien, the Controller shall pay to the holder the amount thus deposited. The Controller upon receipt of the satisfaction money, as above provided, or upon the surrender of the certificate of tax lien shall cancel and discharge the tax upon the record.

[Amended 11-22-1988 by L.L. No. 2-1988; 6-28-2016 by L.L. No. 12-2016]

In any instance where the city has bid in the tax lien and received a certificate thereof, the city is authorized to advance on its behalf the amount of any subsequent tax or assessment, and in that event the tax lien for the amount of such tax so paid shall not be sold, but the amount so paid with 12% interest from the date of such payment shall be due and payable upon any redemption of the certificate of tax lien so held as a part of such tax lien.

Sale of property acquired by city. The city shall sell any such property so acquired upon such terms and for such sums as the City Council may by resolution fix and determine and the Mayor, on behalf of the city, shall execute, acknowledge and deliver a deed therefor.

Sales books; preparation, contents, use.

On or before the first day of June of each year, the Controller shall make lists, in books prepared for that purpose, of all the real estate on which taxes have been levied and returned as unpaid. The books containing these lists shall be called "sales books." The sales books shall contain:

An accurate description of each parcel of real estate upon which taxes remain open and unpaid.

The amount of such taxes.

The interest and charges on such taxes up to the date of sale.

The name of the owner or occupant of or party in interest in each parcel as it appears on the assessment roll.

In a separate column in the sales book opposite each such parcel, the Controller shall add to such unpaid taxes an amount sufficient in his or her judgment to cover the expenses of listing such real estate and of advertising the notice of listing and notice of sale of the tax liens on the real estate so listed. Said Controller may at any time prior to the actual sale of such property raise or lower such amount as in his or her judgment may be expedient.

Any deficiency in the amount of such expenses may be paid out of any other fees, penalties or charges added to such taxes. Any surplus accruing in the amount of such estimated expenses shall be paid into the city treasury. The total of such taxes, interest, penalties, charges and expenses shall thereafter be a lien upon the real estate affected and shall be the amount required to be paid as taxes before the sale of such tax lien. If the sale or lien be postponed beyond the date up to which interest on the unpaid taxes is computed, additional interest upon the entire sum then due, at the rate of 12%, from such date to the date of the sale of such property, shall thereafter be added to and collected with such unpaid taxes.

There shall also be a column in such sales books in which the Controller shall enter the name of the purchaser and the assignee of the purchaser, if any, of any tax lien when the same shall have been sold; there shall be another column in which the Controller shall enter the interest and penalty at which the purchaser shall have agreed to take the tax lien at the tax sale.

(5)

The Controller shall prescribe the general form of such sales books and shall place therein such other column and spaces and information as he or she may deem expedient and useful.

Certificate of tax lien; execution, delivery; forfeit of deposit. Certificate of tax lien shall be made and delivered to the purchaser without charge upon the payments therein shown to be due. In case any purchaser shall not complete his or her purchase in accordance with the terms prescribed as herein provided, then the amount deposited by him or her at the time of the sale shall be forfeited to the city, and the entire tax lien upon the lands affected by such purchase shall be sold again, such resale to be held at such time as the City Council may direct, and notice thereof shall be published as hereinbefore provided for the original sale of such tax liens. All deposits forfeited, as aforesaid, shall be paid to the Controller and credited by him or her to the necessary expenses of the resale.

Certificate of tax lien; scope, effect.

A certificate of tax lien shall operate to transfer and assign the tax lien upon the lands or tenements described therein for taxes and assessments, interest and penalties thereon, and the charges of the notices and advertisements given pursuant to this section, and all other costs and charges so advertised for sale, and to create a lien upon property affected thereby for the interest to which the purchaser may be entitled under his or her bid, but such tax lien so sold shall be subject to all taxes and assessments which have or may become a lien subsequent to the lien of the taxes or assessments for which the tax lien is sold, also subject to any and all subsequent certificate of tax lien against said premises.

A certificate of tax lien shall contain:

A description of the real property affected by the tax lien as shown by the tax book.

The name of the owner of the real property as it appears on the tax books.

The interest and penalty at which such tax lien was purchased.

The date of the sale.

(e)

A statement that the tax lien was sold for unpaid city, county or state taxes, as the case may be.

(f)

The amount paid for the tax lien.

(g)

Such other information as the Controller shall deem expedient.

Each certificate of tax lien shall be subscribed by or on behalf of the Controller, and shall be acknowledged by the officer subscribing the same in the manner in which a deed is required to be acknowledged, to be recorded in the county in which the real property affected is situated.

If the tax liens on the separate and distinct lots or parcels of real estate are offered separately at a public tax sale, the Controller may include such tax lien in one certificate of tax lien.

Records of sales, certificate; recordation. The Controller shall keep in his or her office a public record of sales of tax liens as hereinbefore set forth, and a copy of each certificate of tax lien issued by him or her. Certificates of tax lien and assignments of certificate of tax lien, duly acknowledged, may be filed and recorded in the office of Controller. Assignments of certificates of tax lien held by the city shall be executed by the Controller. A certificate of tax lien, and any assignments thereof duly acknowledged, shall be deemed a conveyance under Article 8 of the Real Property Law and may be recorded in the office of the Clerk of the County of Nassau. Certificates of tax lien, and all assignments thereof, shall be recorded by the recording officer in the same manner as mortgages and assignments thereof, upon payment of the proper fee therefor, but without payment of the tax under Article 11 of the Tax Law. The record in the office of the Controller of a certificate of tax lien, and of an assignment of certificate of tax lien, a record of certificate of tax lien in the office of the clerk of the County of Nassau, and of an assignment of a certificate of tax lien, duly acknowledged, in the office of the Clerk of the County of Nassau shall be evidence in any court with like effect as the original instrument of record. Neither the tax lien nor the rights transferred or created by a certificate of tax lien shall be impaired by the failure of a recording officer to record a certificate of tax lien made by the city through the Controller.

Rights of purchasers. There shall be due and payable to a holder of a certificate of tax lien 24 months from the date of sale of such tax lien:

The amount paid for the lien.

The interest and penalty thereon at the rate for which he or she purchased the lien.

The costs and expenses which have accrued against the property affected by the lien, as provided in this section.

Payment by holder of certificate of sale; penalties thereon.

The holder of a certificate of tax lien, at any time after the annual levy of taxes, may pay to the Controller any taxes so levied and any older taxes that are a lien on such property.

The holder of such certificate making payment of such taxes shall be entitled to and shall receive the full amount of the taxes thus paid with interest and penalties thereon from the date of payment at the same rate and payable in the same manner as the interest and penalties at which he or she purchased such tax lien.

The taxes, so paid by the holder of the certificate of tax lien, with the interest and penalty at the rate at which the tax lien was purchased, shall become a lien on the property and shall be payable at the time of the discharge of the certificate of tax lien.

When tax lien may be discharged.

The owner of, or any person interested in or having a lien upon any real estate on which the tax lien has been sold, may satisfy the same at any time before the delivery of the Controller's deed upon the following terms:

To satisfy the tax lien prior to the service of the notice to satisfy provided in the next subsection, he or she shall pay to the Controller:

[1]

The sum for which the tax lien was purchased.

[2]

The subsequent taxes paid by the purchaser on the property affected by the tax lien.

[3]

Interest and penalties on the amounts of the tax lien and the subsequent taxes calculated as provided for in Subsection E of this section.

[Amended 5-24-2022 by L.L. No. 3-2022]

[4]

Regardless of whether the property owner or other person interested in or having a lien upon such property shall pay such amounts to the holder of the tax lien, the excess, if any, of the interest and penalty borne at the maximum rate over the interest and penalty borne at the rate at which such holder purchased the lien shall remain a lien on the real property and shall be payable to the City.

[Added 5-24-2022 by L.L. No. 3-2022]

To satisfy the tax lien after the service of the notice to satisfy provided in the next subsection of this section he or she shall pay to the Controller, in addition to the sum aforementioned, a further sum which shall be the actual costs of the title and tax search and of serving such notices. Such sum shall be payable only if proof of service of such notice or notices and the expense thereby incurred shall have been filed with the Controller.

The Controller shall continue to receive and allow satisfactions of the tax lien in the manner set forth in this subsection and on the terms provided until the delivery of the Controller's deed.

A payment made pursuant to this subsection, to satisfy a tax lien, shall be received by the Controller on behalf of the holder of the certificate of tax lien. Upon receipt of such payment, the Controller shall give notice thereof to the holder of such certificate of tax lien by mail, addressed to such address as may have been furnished to the Controller. Upon receiving the surrender of the certificate of tax lien, the Controller shall pay to the holder the amount thus deposited. The Controller, upon receipt of the satisfaction money, as above provided or upon the surrender of the certificate of tax lien, shall cancel and discharge the tax upon the record.

Notice to owner by holder.

[Amended 11-22-1988 by L.L. No. 2-1988]

The holder of any tax lien which is not satisfied shall give notice to the occupant, owner in fee, trustee, mortgagee, judgment-creditor or purchaser at any other city tax sale of a tax lien affecting the same property and the distributees, legal representatives, and assigns of any or either of them, the guardian of any infants having any interest therein, and any other person having a lien, claim or interest appearing of record on the premises affected by such sale. The words "appearing of record" shall be construed to refer to any person on whom a notice is hereby required to be served, the nature and degree of whose interest appears from the records kept by the County Clerk, Controller or the Surrogate's Office of the County.

Such notice may be given at any time after the expiration of 21 months from the date of the sale of the tax lien. Such notice shall be printed in a clear and coherent manner using words with common and everyday meanings on the form prescribed by the City Controller for such purpose and shall state briefly:

The lot or lots or parcel or parcels of land affected by the tax lien.

The lien date of the tax for which the tax lien was sold and the month and year at which the tax lien was sold and other tax years which may have been paid by the holder.

The expense of making searches thereon and serving the notice.

The first day upon which the holder of the tax lien may elect to accept a deed of conveyance of such property or to call his or her money and foreclose his or her tax lien as the case may be, which day shall not be less than three months from the day of service of the same if the copy of the notice and affidavit be filed pursuant to Subsection P(5) on the same date. If the copy of the notice and affidavit be filed subsequent to the date of service, the first day upon which the holder of the tax lien may make his or her election shall not be less than three months from the date of such filing.

(e)

The right of the owner in fee appearing of record of a class one lot or parcel that serves as the actual residence of such owner to make an application to the board of hardship review for a one-year extension of time to redeem such lot or parcel and the time period in which such an application is to be made. The information required by this subsection shall be sent on or after the effective date for the establishment of the Board of Hardship review. Such notice shall further state that the satisfaction is to be made at the office of the Controller, City Hall, Glen Cove, and that in the event that such tax lien shall not be satisfied within the time stated in such notice, the holder shall be entitled to a deed conveyance of such property or to call his or her money due and foreclose his or her tax lien, as the case may be.

A holder of a tax lien shall serve notice on the owner in fee as appearing of record for said premises classified as class one by personal service, as defined in the Civil Practice Law and Rules of the State of New York when said owner is a resident of Nassau County: notice shall be served on a nonresident owner as appearing of record of class one lots or parcels and owners appearing of record of other lots and parcels and other parties in interest as specified in Subsection P(1) above by certified mail, postage paid, return receipt requested, showing address where delivered, and addressed to such person's last known address. The receipt of the postmaster for such certified mail and the return card by the post office and the affidavit of the person mailing it, setting forth the means by which the last known address was ascertained, shall be sufficient evidence of the service of the notice. Where certified mail is not available registered mail may be substituted for service of notice.

If no information can be obtained as to the last reputed place of residence of the parties in interest or any of them, the Controller, upon payment of a fee of $0.50, shall issue a certificate to the holder of the certificate of tax lien that no taxes have been paid on the property within the last three years by the person sought or if so paid that no address is disclosed by such payment. Upon the issuance of such certificate, service by registered mail shall be dispensed with.

(5)

The Controller, upon receiving a copy of such notice, together with an affidavit by the holder or his or her attorney or agent that service has been properly made pursuant to this section and stating the expenses incurred for searches and serving the notice, shall make an appropriate notation of such service and expense in his or her records. Such expense must not exceed $250 and shall be collected by the Controller at the time of satisfaction of the tax lien as provided by this section. Such searches may be made by an attorney or title company, or title searcher. Not more than one notice, however, may be served by any purchaser of tax liens where the certificates of tax lien cover lots of identical title which are contiguous. However, as many certificates of tax lien as the holder may wish may be included in one notice, without respect to difference in ownership, in which event the cost shall be equally apportioned by lot.

[Amended 8-27-2002 by L.L. No. 4-2002]

(6)

The validity of any deed issued by the Controller pursuant to this section, and the regularity of any proceedings prior to its delivery, shall not be affected or impaired by failure to give the notice provided for by this section, but such deed shall be as valid and effectual as if the notice had been regularly made and served. If a notice is served upon a person after the time it should properly have been served, the person so served, or his or her successor in interest, at any time prior to the expiration of one month from the date of the service of such notice, may satisfy the tax lien upon terms heretofore set forth as if the Controller's deed had not been issued. Similarly, any person who should have been served and was not so served, or the successor in interest of such person, may in the same manner satisfy the tax lien. Every such satisfaction shall be as effectual as if made before the delivery of the Controller's deed.

Conveyance by the city when tax lien is not satisfied. If such tax lien is not satisfied, the Controller shall execute to the holder of such certificate of tax lien a conveyance of the real estate on which the tax lien has been sold. This conveyance shall vest in the grantee an absolute estate in fee, subject to all claims which the city may have thereon for tax or other liens or encumbrances. Such conveyance shall be executed only upon:

Performance by the purchaser of the conditions which he or she is required to perform pursuant to this section.

Surrender of such certificate of tax lien.

The taking and paying for by the holder of an assignment of all outstanding prior tax liens upon the premises.

The filing of proof of service of notice upon owners and other interested persons as herein provided.

Effect of conveyance by the city.

The Controller may demand and receive from such grantee, for the use of the city, the sum of $10 for preparing such conveyance.

Every such conveyance shall be attested by the Controller and the seal of the city shall be attached thereto. When so executed, the conveyance shall be presumptive evidence that:

The sale of the tax lien was regular.

All proceedings prior to such sale, including the assessing of lands affected by such tax lien were regular.

All notices required by this section to be given previous to the expiration of the time allowed for the satisfaction of the tax lien were given and were regular and according to law. After two years from the date of record of any such conveyance in the County Clerk's office, such presumption shall be conclusive.[2]

[2]

Editor's Note: See General City Law § 20, Subdivision 34.

Two or more lots or parcels of real estate may be included in the same deed of conveyance if the tax liens on such lots or parcels were sold to the same person.

Application for conveyances. The holder of the certificate of tax lien (except the city and the holder who is the owner with a duly recorded title of the land sold) must make such application for a conveyance not later than three years from the day of sale of the certificate. If the application for a conveyance is not made as herein provided, the certificate of tax lien shall become void and no claim can be maintained under the purchase.

Recording of conveyances; cancellation thereof.

Every conveyance by the Controller executed as herein provided may be recorded as other conveyances of land under the laws of this state. Such conveyance, if not recorded in the office of the County Clerk, may be returned to the Controller and canceled at any time. Such cancellation shall terminate all rights thereunder of the grantee.

The Controller shall, upon demand, issue his or her certificate showing the discharge of any tax lien which may have been duly discharged as provided in this section, and such certificate may be filed in any office where the certificate of tax lien is recorded, and the recording officer with whom such certificate is filed shall record the same and upon the margin of the record of such certificate of tax lien in his or her office shall note a statement that the same has been discharged with reference to the record of such certificate in his or her office.

Removal of property from real estate when deed of city is invalid. If a person enters into possession of real property under such a conveyance and erects or places any building, building materials or other property on such real property, and thereafter is ousted by another person claiming adversely to such deed, the person so ousted shall have the right to remove such building, building materials or other property from such real property within three months after trial, judgment, ouster or ejectment.

Reimbursement for invalid or irregular certificate of tax lien.

When any holder of tax liens shall be unable to recover or retain possession of any real estate affected by the tax lien, by reason of any irregularity or error in the assessment of real property, the levying of any tax thereon or the proceedings for the collection of any tax, the Controller, with the approval of the City Council, shall reimburse such holder. Such reimbursement shall be for the money paid for the tax lien, with interest from the time of its payment, at the rate of 6% less any payments made towards satisfying the tax lien or amounts collected as interest on the tax lien.

Thereupon the City Council shall order a relevy and reimposition upon the same real property of any amount or sum so paid by the city. Such sum for all the purposes of this Charter shall be deemed and taken to be an original general city tax as of the date of such relevy and reimposition.

Notices and affidavits of publication of such notices to be preserved. It shall be the duty of the Controller to procure, preserve and register in his or her office affidavits of the publication of all the notices required to be published by this section, together with such notices. Such affidavits must be made by the Controller or the publisher of the newspaper or newspapers in which such notices were published. Such affidavits shall be presumptive proof of such publication in all the courts of this state.

Reissue of certificate of tax lien. If a certificate of tax lien shall have been lost or destroyed, the Controller upon submission to him or her of satisfactory evidence of such loss or destruction shall issue a duplicate of the original certificate. The evidence of loss or destruction must be in writing, proved by the oath of one or more persons to the satisfaction of the Controller, who shall preserve the same in his or her office.

§ C9-10 Cancellation of taxes imposed on wrong parcel.

If it shall appear to the City Council or the Controller that a parcel of real property, separately assessed, upon which taxes have been duly paid, has been erroneously included in the description or assessment of a larger tract or parcel or real property upon which taxes have not been paid for one or more years, the City Council or the Controller may authorize the cancellation of any such unpaid tax, upon the records of the city, insofar as it applies to or constitutes a lien upon the smaller parcel of real property so erroneously included and upon which taxes have been duly paid.

§ C9-11 Presumption of validity of taxes and of assessing for assessment roll.

It shall be presumed that every assessment of real property for the assessment roll and every tax levied is valid and regular, and that all the steps and proceedings required by law were taken and had, until the contrary shall be made to appear. Any action or proceeding, commenced by any person or persons to test the validity or regularity of any assessment for the assessment roll or of any tax levied, shall be commenced within one year from the first publication of the notice that the Controller has received the warrant from the City Council, and that such tax is ready for collection, as provided by the other provisions of the Charter.

§ C9-12 Presumption of validity of certificate of tax lien.

Whenever a cause of action, defense or counterclaim is made or founded upon a tax lien or a certificate of tax lien, the production in evidence of an instrument executed by the Controller in the form prescribed by or in behalf of the Controller shall be presumptive evidence that the lien purported to be transferred by such an instrument was a valid and enforceable lien, and that it has been duly assigned to the purchaser, and it shall not be necessary to plead or prove any act, proceeding, notice or right of action preceding the delivery of such certificate of tax lien nor to establish the validity of the tax lien transferred by such certificate of tax lien. If a party or person in interest in any such action or proceeding claims that a tax lien is irregular or invalid, or that there is any defect therein or that a certificate of tax lien is irregular, invalid or defective, such invalidity, irregularity or defect must be specifically pleaded or set forth, and must be established affirmatively by the party or person pleading or setting forth the same.

§ C9-13 Claims barred by lapse of time not to be revived.

Nothing in this article shall be held to revive or validate any claim or demand, the enforcement of which otherwise is barred by lapse of time.

§ C9-14 City may make agreements with respect to their tax liens.

[Amended 2-26-2019 by L.L. No. 1-2019]

The City of Glen Cove may, by resolution of its City Council, enter into an agreement with any person or entity, to sell, assign or transfer any certificate of sale with respect to any parcel of real property in which the City has tax liens, when it is determined to be in the best interests of the City. The resolution transferring, selling or assigning any certificate of sale may also provide authorization for the satisfaction and discharge of such tax liens of record, although the amount realized from the sale, transfer or other disposition of the property pursuant to the agreement is insufficient to pay the full amount of the tax liens to the parties to the agreement; provided further that no such sale, assignment, transfer or discharge for less than the full amount of such unpaid taxes, interest, penalties and expenses or for consideration other than cash shall be made to any owner of the affected property or any person having an interest therein or any related person.

Such agreement may provide for the sale or other disposition of such parcel free and clear of all unpaid tax liens held by the parties thereto, which liens accrued on or before the date of such sale or disposition. Such agreement may also provide for:

The division of such property even though for less than the full amount of the tax liens of the parties.

The distribution of the proceeds from the sale or such other disposition of the property and arrangements for such distribution when the proceeds are insufficient to discharge all such tax liens.

Such an agreement may also be made between the city and any person having any tax lien on or any other right, title, interest or equity or redemption in such property.

When authorized by resolution of its City Council the city, having a tax lien, may protect such tax lien by bidding for and purchasing the real property affected by such tax lien at a judicial sale of such real property in any action for the foreclosure of a lien for unpaid city, county or state taxes or assessments for benefit for local improvements.

In order to carry out an agreement authorized by this section or to bid for and purchase such property at a judicial sale as authorized by this section, the City Council of the city may:

Provide funds in its budget for such purposes.

Appropriate for such purposes any funds not otherwise appropriated.

In addition to the methods set forth above in this section, funds may be made available for such purposes by the city pursuant to the local finance law.

If obligations are issued to carry out such agreement or to enable the city to bid for the purchase of such property at a judicial sale, an appropriation for the payment of such obligations and the interest thereon shall be included in the budget for the year in which they become due.

§ C9-15 Delinquent water and solid waste charges and assessments.

[Amended 12-19-2000 by L.L. No. 5-2000]

Real property having delinquent water and/or solid waste charges and assessments as of December 31 of the previous year and remaining unpaid thereafter shall be subject to lien. The collection and/or sale of such lien shall be enforced in the same manner as prescribed for the collection of delinquent taxes, sale and foreclosure of tax liens as set forth in this article.

§ C9-16 Transitional provisions.

[Amended 11-22-1988 by L.L. No. 2-1988]

The provisions of Article IX that relate to the conveyance tax deed as authorized by § C9-9 of this Charter shall not be applicable to any lot or parcel designated as class one pursuant to § 1802 of the Real Property Tax Law of the State of New York on which a tax lien has been sold and title not conveyed by tax deed to the tax lien purchaser or the assignee of such purchaser prior to the effective date as hereinafter indicated and on any tax lien sold on any class one lot or parcel on or after such effective date. The remedy for the recovery of the amount due the purchaser of such a tax lien on class one lots or parcels on which title has not been conveyed to the tax lien purchaser or the assignee of such purchaser by tax deed prior to the effective date hereinafter indicated and on all other tax liens on class one lots or parcels sold on or after such effective date shall be limited to an action to foreclose the tax lien. A notice shall be sent in the manner prescribed by § C9-9 of this Charter to the owner in fee appearing on record and other parties in interest as therein specified at any time after the expiration of 21 months from the date of the sale of the tax lien. Such notice shall state the first day on which an action to foreclose may be commenced and the other information specified in § C9-9P(2) of this Charter.

§ C9-17 Action by purchaser to foreclose tax lien.

[Amended 11-22-1988 by L.L. No. 2-1988]

The holder of any certificate of sale of a tax lien, instead of taking a conveyance of the property, may at his or her option recover the amount paid for such certificate at the tax sale, with all interest, penalties, additions and expenses allowed by law in the foreclosure of the tax lien as provided in this article. For that purpose such holder may maintain an action in the Supreme Court or in the County Court - Nassau County to sell such property. Jurisdiction of such action is hereby conferred upon such County Court.

The plaintiff in such action shall include and join therein and may likewise recover upon all prior and subsequent certificates of sale of tax liens held by him, and such other taxes which he or she has paid and which relate to the same property in whole or in part. The plaintiff may include and join in one action all certificates of sale relating to two or more separate and distinct parcels of real property belonging to the same person or to two or more persons or corporations. However, all lots or parcels belonging to separate persons shall be distinctly set forth in separate paragraphs of the complaint and shall be sold under such proceedings.

In any action to foreclose a tax lien, the plaintiff shall make a party to such action any person who has or may have, or any person that the plaintiff has reason to believe has or may have, an interest in, or a claim upon the real property affected by such tax lien. The people of the State of New York, the County of Nassau, any municipal corporation or district may be made a party in the same manner as a natural person, but in such event the complaint shall set forth, in addition to the other matters required by law, detailed facts showing the particular nature of the interest in or the lien on such real property of such party; provided, however, that the plaintiff shall not be required to state the amount of such interest or lien.

The action may be commenced at any time after 24 months from the date of sale mentioned in the certificate of sale. All the provisions of the civil practice act and all other provisions of law and the rules of practice relating to actions for the foreclosure of mortgages shall apply to the action hereby authorized so far as applicable except as otherwise provided in this article. It shall be sufficient for the plaintiff to set forth in his or her complaint in such action:

A copy of or the substance of his or her certificate of sale of the tax lien, and the amount of interest additions and expenses claimed by him.

A statement that the tax lien has not been satisfied pursuant to § C9-9 of the Charter or that the real property affected by such tax lien and the interest, penalties, additions and expenses thereon.

A statement that the plaintiff elects to recover the amount of the tax lien and the interest, penalties, additions and expenses thereon.

A statement that the defendants have or may have some interest in or lien upon the property affected by the action.

In an action to recover the amount due the holder of such certificate of sale of the tax lien, it shall not be necessary to plead or prove any action, proceedings, or right of action, proceeding the delivery of such certificate by the City Controller or to establish the validity of the tax lien transferred by such certificate.

The Court shall have full power:

To determine and enforce in all respects the rights, claims and demands of the several parties to such action, including the rights, claims and demands of the defendants as between themselves.

To direct a sale of such real property.

To direct the distribution or other disposition of the proceeds of such sale.

Any party to the action may become the purchaser at any such sale.

The parties in such action shall be paid from the proceeds of sale the several amounts found to be due to them by the judgment so far as such proceeds shall suffice to pay the same, in the order of the lawful priority of the liens and the interest of the respective parties in and against the premises as the same may be determined in this action. It shall be sufficient for any defendant who is a holder of a certificate of sale to set forth in his or her answer his or her certificate of sale or the substance thereof with the other allegations as provided in this article with regard to the complaint in the action. A defendant alleging irregularity or invalidity in the assessing for the assessment roll of the real property affected by the tax lien, the levying of the taxes on such property or the sale of the tax lien thereon shall particularly specify in his or her answer such irregularity or invalidity.

The conveyance made pursuant to a judgment in any such action shall vest in the purchaser all right, title, interest, estate, claim, lien and equity of redemption in and against the premises sold:

Of all the parties to the action;

Of each person claiming from, through or under such parties by title accruing after the filing of notice of pendency of the action; or

Of persons whose conveyance or encumbrance is subsequent or is subsequently recorded.

All such parties and persons shall be barred and forever foreclosed by the judgment in such action of all right, title, interest, estate, claim, lien and equity of redemption in and to the premises sold or any party thereof. The judgment in any such action may direct the cancellation or satisfaction of record of taxes, assessments or other claims of any of the parties to the action.

Such conveyance shall not affect:

Subsequent taxes and assessments, and sales on account thereof.