The fiscal year begins on the first day of January
and ends on the last day of December. No expenditure shall be made
nor indebtedness incurred by the Village during the month of December,
except for current expenses.
The Trustees shall have the management and control
of the finances and of all property, both real and personal, belonging
to the corporation.[1]
[1]
Editor's Note: Former Sec. 51a, Annual Estimate,
which immediately followed this section, was deleted 8-3-1999 by L.L.
No. 1-1999.
[Amended 9-16-1975 by L.L. No. 8-1975; 12-15-1981 by L.L. No.
7-1981; 8-3-1999 by L.L. No. 1-1999]
The Village Manager shall prepare a tentative
budget and shall file the same with the Village Clerk on or before
the first regular meeting of the Board of Trustees in November. The
Clerk shall give notice of the same by publication at least once in
the official Village newspaper and by posting in at least five conspicuous
places in the Village that the Board of Trustees will hold a public
hearing on the tentative budget at the second regular meeting in November.
On or before the first regular meeting in December in each year, the
Board of Trustees shall adopt the final budget, which shall be filed
with the Village Clerk. The adoption of such annual budget shall be
in conformity with the Village Law, except in so far as the procedure
under such law shall not conflict with the Charter for the Village
of Ossining.
[Amended 8-3-1999 by L.L. No. 1-1999]
Whenever any tax shall have been directed to
be levied, the Trustees shall apportion the same among the taxable
inhabitants and corporations of said Village and the nonresident owners
of property therein in conformity as nearly as practicable with the
provisions of law in respect to the assessment of taxes by Town Assessors,
and when the assessment roll shall have been reviewed and completed,
it shall be the duty of the Village Treasurer with their warrant,
under the hands of a majority of them, to be directed to said Treasurer,
commanding him or her to levy and collect the amount of such tax as
directed by said warrant and to make return thereof and to pay over
the money as provided by this Charter.[1]
[1]
Editor's Note: Former Section 53, Annual Assessment
Roll, as amended 7-8-1975 by L.L. No. 7-1975; 6-20-1989 by L.L. No.
5-1989, was deleted 8-3-1999 by L.L. No. 1-1999. Said L.L. No. 5-1989
also repealed former Section 54, Meeting of Town Board to Hear Complaints;
Section 55, Completions and Verification of Assessment Roll; 56, Failing
to Hold Meetings; Section 57, Notice of Completion of Annual Assessment
Roll; and Section 58, Certiorari to Assessment Review, all as amended.
[Amended 6-20-1989 by L.L. No. 5-1989]
The Board of Trustees is empowered to assess,
levy and collect upon the real and personal property within the limits
of said Village, appearing on the applicable part of the assessment
roll of the Town of Ossining, the following taxes and assessments,
namely:
A.
A sum on every dollar of assessed valuation in any
fiscal year sufficient to defray the expenses of said Village.
[Amended 8-3-1999 by L.L. No. 1-1999]
B.
Such sum or sums as may be necessary to pay the interest
on any and all highway improvement bonds and the principal thereof
at maturity.
C.
Such sum or sums as may be necessary to pay the interest
on any or all sewer bonds and the principal thereof at maturity, and
such further sums as may be required for the necessary repairs of
sewers.
D.
Such sums as may be necessary to pay the interest
on any and all other obligations issued in payment of permanent improvements
and the principal thereof at maturity.
E.
The amount required for the maintenance of the Police
Department.
F.
The several amounts of money to be assessed, levied
and collected for sewers, macadamizing, paving and improving streets
of said Village or other local improvements therein.
G.
An additional tax exceeding the several amounts before
mentioned may be authorized by a majority vote of the taxable inhabitants
of said Village qualified to vote therefor, voting at any election
called for that purpose. The object of said tax, and the amount thereof
shall be specified on the ballot.[1]
[1]
Editor's Note: Former Section 59, Subsections
8 and 9 respectively, were deleted 8-3-1999 by L.L. No. 1-1999.
H.
Such sums as may be necessary to pay any judgment
against said Village.
I.
If by reason of the actual or alleged error in, or
omission of taxable property from the assessment roll of the last
preceding year, any taxes authorized and intended to be levied thereby
are not paid, or if a special tax warrant has been returned and the
taxes or any part thereof levied thereby remain unpaid, the amount
thereof may be levied upon the same property or against the same persons
upon the annual assessment roll of the current year. The completed
assessment roll shall be presumptive evidence of the facts therein
stated.
[Amended 6-20-1989 by L.L. No. 5-1989]
If the Board of Trustees is authorized by a
special election to levy a special tax, the latest copy of the applicable
part of the assessment roll of the Town of Ossining as filed with
the Board of Trustees by the Town Assessor shall be just for the purposes
of the assessment of such tax upon the taxable property and person
of the Village. Thereupon, like proceedings shall be taken and such
special tax levied in the same manner as the levy of the annual tax.
Annual or special tax is a lien prior to and
superior to every other lien or claim, except the lien of an existing
tax or local assessment or real property upon which it is levied,
from the date of the delivery to the collector of the warrant for
the collection thereof, until paid or otherwise satisfied or discharged.
An assessment for paving, sewers, fire protection,
constructing or repairing sidewalks, sprinkling streets, trimming
trees or keeping sidewalks or streets cleared of weeds, ice, snow
or other accumulations is a lien prior and superior to every other
lien or claim, except the lien of an existing tax or local assessment,
upon the real property improved or benefited from the date of the
final determination of the amount thereof, until it is paid or otherwise
satisfied or discharged. No real property is exempt from assessment
for a purpose specified in this section, except as provided in section
five of Chapter 273 of the Laws of 1886, entitled "An Act authorizing
the incorporation of associations to erect monuments to perpetuate
the memory of soldiers who fell in defense of the Union," as amended
in Chapter 289 of the Laws of 1898.
Upon completion of the tax levy, the Clerk shall deliver to the Treasurer one of the duplicate rolls with a warrant thereto annexed, signed by the Mayor and attested by the Clerk, under the corporate seal of the Village, containing a summary statement of the purposes for which the taxes are levied, the amount thereof for each purpose and the total amount for all purposes, and commanding the Treasurer to collect the taxes therein levied as prescribed in § C4-10 hereof. The Treasurer shall give a receipt to the Clerk for the warrant and assessment roll delivered to him or her.
[Amended 12-2-1992 by L.L. No. 12-1992]
Upon receiving the assessment roll and warrant,
the Treasurer shall cause a notice to be published at least once in
the official newspapers, for that purpose to be designated by the
Board of Trustees and posted conspicuously in five public places in
the Village, stating that, from January 1 to January 31 inclusive
and from July 1 to July 31 inclusive, except Saturdays, Sundays and
holidays, he or she will attend at a convenient place in the Village,
specified in the notice, for the purpose of receiving taxes. At least
seven days before the first date fixed in the notice, the Treasurer
shall serve a copy thereof upon each corporation named in or subject
to taxation upon the assessment roll and whose principal office is
not in the Village by delivering a copy to such person as may be designated
for such purpose, a written designation filed with the Village Clerk,
or to any person in the Village acting as the agent or representative
in any capacity of such corporation. If there is no such designated
person or agent in the Village, service of such notice shall not be
required. Such taxes shall be payable in two equal installments, the
first of which shall be due and payable on January first the first
date as specified in the notice published and posted by the Treasurer,
and payable at any time from January 1 through January 31, without
penalty and the second installment shall be due and payable six months
thereafter on July 1 and shall be payable at any time from July 1
through July 31, without penalty. Any person or corporation not paying
such installment or installments of such tax within the time upon
which each installment shall become due and payable, shall be charged
with penalty of 5% for the first month after the month within which
such installment became payable, and an additional 1% for each month
and fraction thereof until May first of the year following the year
in which said taxes became payable. No additional penalty shall be
charged from said date until the date upon which sale of the tax liens
resulting from said taxes is had. Both of the installments of taxes
may be paid in full at any time. If the second installment shall be
paid at the time set for the payment of the first installment, provided
that all previous installments shall have been paid, a discount thereof
may, by resolution of the Board of Trustees, be allowed of the amount
of the second installment.
If in any year the semiannual collection of
taxes in the month of January shall produce moneys not needed in financing
Village matters until the next semiannual tax collection in July,
the Board of Trustees may, by unanimous resolution of the members
thereof, use part of such moneys not so needed for the purpose of
retiring tax anticipation notes of the previous year issued against
unpaid taxes for such previous year. The amount so retired shall not
exceed 60% of the amount of such notes outstanding at the time of
retiring the same. Taxes of such previous year, when collected, shall
be placed in a separate fund to be applied to the reimbursing of the
current tax levy of the amount so advanced.
The Treasurer shall retain all taxes paid to
him, except as hereinbefore provided, and on the expiration of the
time stated in the warrant or the expiration of the time fixed by
the extension thereof, or at any event within 30 days after the expiration
of the time when the second installment of taxes shall become due
and payable, shall deliver the roll and warrant to the Village Clerk
and make and file with the Village Clerk a return, in accordance with
the provisions of the warrant, showing the total amount of the tax
paid and each tax unpaid, together with receipts for all moneys paid
by him or her as directed in the warrant or by this Charter. All taxes
or installments of taxes remaining unpaid for 30 days after the same
or any installment thereof which shall become due and payable shall
bear interest at the rate of 5% for the first month after the levy
and an additional 1% for each month and fraction thereof until paid,
and such tax penalty and interest may be paid to the Treasurer at
any time before a sale of the lien of such tax; but if paid after
a notice of sale shall have been published as provided in this chapter,
the expense of the publication of such notice shall be added to the
amount of tax.
The return of the unpaid taxes by the Treasurer
or a copy thereof certified by the Clerk under the corporate seal
shall be presumptive evidence of the facts stated therein. An assessment
roll filed with the Clerk; or a copy of the same, or any part thereof,
certified by him or her under the corporate seal, shall be presumptive
evidence of the contents thereof, or the regularity of the assessment,
and of the right to levy such tax.
The right of the Village of Ossining to receive taxes and special assessments and the lien thereof may be sold by the Village and after such sale shall be transferred in the manner provided in this Charter. The right and lien so sold shall be called a "tax lien" and the instrument by which it is assigned shall be called "transfer of tax lien." Whenever any tax on lands or tenements or any assessment on lands or tenements for local improvements levied subsequent to January 1, 1924 shall remain unpaid for 60 days after the return of the Treasurer as provided in § C4-12 of this Charter, it shall be lawful for the Village Treasurer to advertise the tax liens on said lands and tenements or any of them for sale in the manner and for the period of time hereinafter in this section provided. By such advertisement, the owner or owners of said lands and tenements respectively shall be required to pay the amount of such taxes and assessments with the penalties thereon, as hereinbefore provided, so remaining unpaid, together with the charges of such notice and advertisement, to the Treasurer of the Village, and notice shall be given by such advertisement that if default shall be made in such payment, the tax lien on such lands and tenements will be sold at public auction at a day and place therein to be specified, for the lowest rate of interest not exceeding 12% per annum, at which any person or persons shall offer to take the same in consideration of advancing said taxes and assessments and penalties as the case may be, together with the charges of the above-mentioned notices and advertisements, and all other costs and charges accrued thereon; and if notwithstanding such notice the owner or owners shall refuse or neglect to pay such tax, assessment and penalties and the charges attending such notice and advertisement, then it shall be lawful for said Treasurer to cause such tax lien on such lands and tenements to be sold at public auction for the purpose and in the manner expressed in said advertisement, and such sale shall be made on the day and at the place for that purpose mentioned in said advertisement, and shall be continued from time to time, if necessary, until all the tax liens on the lands and tenements so advertised shall be sold. Notice of such sale shall be posted in at least five public places in the Village and published in the official newspapers of the Village at least once a week for three successive weeks next preceding the day fixed for such sale. Said notice, so posted and published, as aforesaid, shall have appended thereto, a particular and detailed statement of the property, the tax lien on which it is to be sold by giving the section plate, block and lot number, together with such other description, if any, the Treasurer shall direct. Such detailed statement and description shall also give the total sum for the nonpayment of which a tax lien is to be sold. No other notice or advertisement of the taxes or assessment shall be required to authorize the sale of tax liens on any lands or tenements as hereinbefore provided. The sale of tax liens under the provisions of this Charter shall be held on the first Monday of May of each year. [NOTE: §§ C4-14 through C4-36 apply only to those tax liens sold prior to 1995. Sale of tax liens and foreclosures are superseded by §§ 1100 through 1186 of the Real Property Tax Law.]
It shall be lawful for the Treasurer to suspend
or postpone any sale or sales of tax liens on lands or tenements,
or any portion thereof, which shall have been advertised for sale
to any time, but not more than 30 days from the date of sale 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 and posted as in the last
section provided for the original notice of such sale.
The Treasurer shall conduct the sales hereinbefore
provided to be made, and no auctioneer other than the Treasurer shall
be employed to make such sale, and no fees shall be charged thereon.
The Treasurer shall require from each purchaser of a tax lien at the
time of such sale, a deposit on account of 25% of the amount of the
tax lien purchased by him, for which the Treasurer shall give his
or her receipt, and not later than 10 days from the date of the sale,
the balance shall be paid to the Treasurer at his or her office. If
no bid shall be received for a tax lien offered for sale, the Treasurer,
for and on behalf of the Village, shall bid in said tax lien, and
upon such bid no deposit or payment in cash shall be required from
the Village. When the Village has bid in any tax lien, a transfer
of the tax lien shall be executed by the Treasurer in the form and
manner prescribed for other transfers of tax liens, and the Village
shall have the same rights in, to and under such transfer of tax liens
as purchaser as if the same had been bought by any other person. The
Treasurer at any time either before or after the institution of a
foreclosure action may accept a deed of conveyance of the property
covered by the transfer of tax lien conveying to the Village the fee
of said premises, but such deed shall not be taken subject to any
mortgage, lien, judgment or other encumbrance, except current taxes,
leases and restrictive covenants of record. The Board of Trustees
shall sell any such property so acquired upon such terms and for such
sums as the Board of Trustees may, by resolution, fix and determine
and said Board of Trustees on behalf of the Village shall execute,
acknowledge and deliver a deed therefor. Transfer 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 said
sale shall be forfeited to the Village, 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 Treasurer may direct, and notice thereof
shall be posted and published as hereinbefore provided for the original
sale of such tax liens. All deposits forfeited shall be paid to the
Treasurer and by him or her credited to the General Village Account.
A transfer of tax lien shall operate to transfer
and assign the tax lien upon the lands or tenements described therein
for taxes and assessments and penalties thereon, and the charges of
the notices and advertisements given pursuant to § C4-14
of this Charter, and all other costs and charges so advertised for
sale, but such tax lien so sold shall be subject to all taxes and
assessments which are still unpaid and due owing to the Village making
the sale, also subject to all taxes and special district 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 transfers of tax lien against said premises. A
transfer of tax lien shall contain a transfer and assignment by the
Village of the tax lien so sold to the purchaser, the date of the
sale, the aggregate amount of the tax lien so transferred and the
items of taxes, assessments and penalties composing the tax lien,
the annual rate of interest which the purchaser has bid and will be
entitled to receive, the date when the amount of the tax lien will
be due and the description of the real property affected by the tax
lien, and shall refer for certainty to the designation of said property
on the Official Map of the Village of Ossining, by its section, block
and lot number, and such other identifying description as the Treasurer
may deem proper to advertise. Each transfer of tax lien shall be subscribed
by or on behalf of the official making the sale, or his or her successor
in office, 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
situate.
The Treasurer of the Village shall keep in his
or her office a public record of sales of tax liens, and a copy of
each transfer of tax lien issued by him or her. Assignments of transfer
of tax liens, duly acknowledged, may be filed and recorded in the
office of the Village Clerk. Assignments of transfer of tax liens
held by the Village shall be executed by the Treasurer. A transfer
of tax lien, and any assignment 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 recording officer of any county in
which the real property which it affects is situated. Transfers of
tax liens and assignments thereof shall be recorded by the recording
officer in the same manner as mortgages and assignments thereof, but
without payment of the tax under Article 14 of the Tax Law. The record
in the office of the Village Clerk of sales of tax liens; of a transfer
of tax lien and a copy of a transfer of tax lien; and of an assignment
of tax lien duly acknowledged in the office of a recording officer
shall be evidence in any court of the state without further proof.
A transcript of any record enumerated in this section, duly certified,
shall be evidence in any court in the state with like effect as the
original instrument of record. Neither the tax lien nor the rights
transferred or created by a transfer of tax lien shall be impaired
by failure of a recording officer to record a transfer of tax lien
made by the Village through the Treasurer.
The aggregate amount of each tax lien transferred
pursuant to this title shall be due three years from the date of the
sale. Until such aggregate amount is fully paid and discharged, the
holder of the transfer of tax lien shall be entitled to receive interest
on such aggregate amount from the date of the sale, semiannually on
the first day of June and December, at the rate which the purchaser
shall have bid. At the option of the holder of any transfer of tax
lien, the aggregate amount thereof shall become due and payable after
default in the payment of interest for 90 days or after default of
three months after the date of sale of the tax lien in the payment
of any taxes and assessments for which the tax lien so held is sold.
A person may pay the Treasurer such principal with interest at the
rate bid up to that day, three months after such payment, together
with all taxes and assessments, including interest acquired from the
sale or lease of the premises for the same, which are still unpaid
and due and owing to the Village as of the date of the taxes for which
such tax lien has been sold. In case such payment is made to the Treasurer,
he or she shall receive the amount of the tax lien and interest for
the benefit of the holder of the tax lien thus discharged and the
balance, if any, for the Village and shall give notice thereof to
the purchaser or the personal representative or assignee of the purchaser,
by mail, addressed to such address as may have been furnished to the
Treasurer. Upon receiving surrender of such transfer of tax lien,
together with necessary certificate of cancellation, the Treasurer
shall pay the amount of the tax lien and interest thus deposited to
the person who, according to the records of his or her office, appears
to be entitled thereto, or to the personal representative of such
person.
A tax lien pursuant to the provisions of this
title must be discharged upon the record thereof by the Treasurer
when payment is made to him or her of the principal and interest,
together with all taxes and assessments, including interest acquired
from the sale or lease of the premises for the same, which are still
unpaid and due and owing to the Village as of the date of the taxes
for which such tax lien has been sold, as provided in the last preceding
section, and also when the transfer of tax lien is surrendered to
him or her for cancellation and there is presented to him or her a
certificate executed by the purchaser, or the personal representative
or assignee of the purchaser, acknowledged so as to be entitled to
be recorded in the county in which the real property affected by such
lien is situated, certifying that the tax lien has been paid or has
been otherwise satisfied and discharged. The transfer of tax lien
thus surrendered and such certificate of discharge must be filed by
the Treasurer and he or she must note upon the margin of the record
of sale, upon such transfer of tax lien, and upon the copy of the
transfer of tax lien kept in his or her office, a minute of such discharge
and the date of filing thereof. If the transfer of tax lien shall
have been lost or destroyed or mutilated, if payment is made to the
Treasurer, or if a certificate of discharge is filed as hereinafter
provided, application for an order dispensing with the surrender of
the transfer of tax lien may be made in the same manner as is provided
in § 270 of the Real Property Law, the provisions of which,
so far as the same may be, are hereby made applicable to discharge
of tax liens. The Treasurer shall, upon demand, issue his or her certificates
showing the discharge of any tax lien which may have been fully discharged
as provided in this section, and such certificate may be filed in
any office where the transfer of tax lien is recorded, and any recording
officer with whom such certificate is filed shall record the same,
and upon the margin of the record of such transcript of tax lien in
his or her office shall note a statement that the same has been discharged
with a reference to the record of such certificate in his or her office.
Tax liens and transfers of tax liens shall be
exempt from taxation by the state or local subdivision thereof, except
from the taxes imposed by Article 10 of the Tax Law. The real property
affected by any tax lien shall not be exempt from taxation by reason
of this section.
A.
If the amount of any tax lien which shall have been
transferred by a transfer of tax lien shall not be paid, as in this
Charter provided, or redeemed after notice as in this Charter provided,
when under the terms and provisions of this Charter and of transfer
of tax lien, such amount shall be due, the holder of such tax lien
may maintain an action in the Supreme Court or in the County Court
of Westchester County to foreclose such tax lien. No action to foreclose
a tax lien shall be instituted hereunder unless the holder of such
tax lien shall have served notice to redeem upon the record owner
or owners of the premises affected by such lien, also upon the mortgagee
or mortgagees affected by such tax lien. Such notice to redeem shall
be of no force and effect if served prior to the occurrence of the
defaults under which the lien described in said notice may be foreclosed
in pursuance of this Charter. Said notice to redeem shall require
the persons served to pay the amount due under such transfer of tax
lien to the Treasurer or the holder of such transfer of tax lien within
30 days from the service of such notice and shall set forth a verified
statement of the amount required for redemption, which shall consist
of the amount due on account of such tax lien with interest at the
rate bid up to the date of the expiration of said thirty-day period,
together with disbursements actually made or incurred not exceeding
$10 for all authorized searches for each tax parcel and disbursement
for postage. The notice shall be served by registered mail, addressed
to the last known address, if any, as shown by the records of the
office of the Treasurer and/or in the office of the Register of the
County of Westchester. In the event that such records fail to disclose
the names of such owners or mortgagees or fails to disclose the addresses
of any such owners or mortgagees, the Treasurer shall, at the request
of the owner of such transfer of tax lien or his or her or its representative,
post such notice in his or her office and upon the expiration of 30
days from the date of such posting the transfer of tax lien holder
shall have the same rights as if the registered notice was given as
herein provided. In an action to foreclose a tax lien, any person
shall be a proper party of whom the plaintiff alleges that such person
has or may have or whom the plaintiff has reason to believe such person
has or may have an interest in or claim upon the real property affected
by the tax lien. Except as otherwise provided in this title, an action
to foreclose a tax lien shall be regulated by the provisions of the
Civil Practice Law and Rules; and include the right to the appointment
of a receiver of the rents and profits as in the case of the foreclosure
of a mortgage, and by all other provisions of law, and rules of practice
applicable to actions to foreclose mortgages on real property. The
people of the State of New York may be made a party to an action to
foreclose a tax lien in the same manner as a natural person. Where
the people of the State of New York or the Village is made a party
defendant, the complaint shall set forth, in addition to the other
matters required to be set forth by law, detailed facts showing the
particular nature of the interest in or the lien on said real property
of the people of the State of New York or the Village, and detailed
facts showing the particular nature of the interest in or the lien
on said real property which plaintiff has reason to believe that the
people of the State of New York or the Village has or may have in
said real property, and the reason for making the people of the State
of New York or the Village a party defendant. Upon the failure to
state such facts, the complaint shall be dismissed as to the people
of the State of New York or the Village. Separate transfer of tax
liens against the same lot or against two or more lots or parcels
of land may be foreclosed in one action. In the event that any defendant
to such an action desires to have the action severed, an order to
that effect may be granted upon due notice to the plaintiff and continued
as to such defendant or defendants under such conditions as the Court
may provide or the complaint dismissed as to such defendants, but
without costs, or it may be severed on the application of the plaintiff
as to one or more defendants upon due notice to such defendants as
to which the severance is sought who have appeared but upon such conditions
as the Court may provide, or the complaint dismissed as to such defendants
but without costs. A description of the property, by section, block,
lot, subdivision, or other description, as shown on the tax map used
in the tax rolls and shown in the transfer of tax lien, shall be sufficient
for such foreclosure.
B.
The referee or other official making the sale shall
sell each parcel shown on the tax map, tax roll or transfer of lien
parcel separately, except that he or she may sell adjoining parcels
with a frontage of not to exceed 75 feet in width on the street front
together, but the Court in and by the judgment may direct such other
or different method as may seem just and proper. The referee or other
official making the sale may insert such additional description in
the deed as to him or her shall seem proper for convenience of record
identification.
C.
The attorney for the plaintiff in the foreclosure
or transfer of tax lien shall append to the notice of sale the approximate
amount, including penalties and interest due for unpaid real property
taxes and assessments, including the amount due on the transfer of
tax lien being foreclosed which are a lien against the premises so
being sold.
Whenever a cause of action, defense or counterclaim is for the foreclosure of a tax lien or is in any manner founded upon a tax lien or a transfer of tax lien, the production in evidence of an instrument executed by the Treasurer, in the form prescribed in § C4-20 for a transfer of tax lien subscribed by or in behalf of the Treasurer 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 action preceding the delivery of such transfer of tax lien nor to establish the validity of the tax lien transferred by such transfer of tax lien. If a party or person in interest in any action or proceeding claims that a tax lien is irregular or invalid, or that there is any defect therein or that a transfer 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.
In every action for the foreclosure of a tax
lien, and in every action or proceeding in which a cause of action,
defense or counterclaim is in any manner founded upon a tax lien or
transfer of tax lien, such transfer of tax lien and the tax lien which
it transfers shall be presumed to be regular and valid and effectual
to the purchaser named therein a valid and enforceable tax lien. Unless
in such action or proceeding such tax lien or transfer of tax lien
is found to be invalid, they shall be adjudged to be enforceable and
valid for the amount thereof, and the interest to which the holder
may be entitled and a tax lien transferred by a transfer of tax lien
effectual to transfer such tax lien to the purchaser named therein.
[Amended 8-3-1999 by L.L. No. 1-1999]
A.
In an action to foreclose a tax lien, unless the defendants
obtain judgment, the plaintiff shall be entitled to a judgment establishing
the validity of the tax lien so far as the same shall not be adjudged
invalid and of the transfer of tax lien, and directing the sale of
the real property affected thereby, or such part thereof as shall
be sufficient to discharge the tax lien, or such items thereof as
shall not be adjudged invalid and the interest thereon and all other
accrued taxes, assessments and water rents affecting the real property
together with the expenses of the sale and the costs of the action,
except that the fees and/or allowances to a referee or other official
appointed to compute shall not exceed $25 unless there are five or
more tax parcels in the action, in which event the allowance shall
not exceed $35, and the fee and/or allowance to the referee or other
official appointed to sell shall be at not to exceed the rate allowed
to the referee appointed to compute. Costs in any foreclosure action
brought under the provisions of this Charter shall be in the discretion
of the court, but in no event shall costs exceed the sum of $35 unless
there are five or more separate tax parcels included in one action
in which event the costs shall not exceed $55. The award of costs
in any action shall carry with it the right to recover taxable disbursements,
together with such amount as the court shall allow for authorized
searches not to exceed $25 for each tax parcel included in the action.
The judgment of foreclosure shall direct the payment of the costs,
disbursements and expenses of the foreclosure action; all taxes and
special district assessments, and penalties payable to the Treasurer
under this Charter, also all liens or transfers of tax liens for same
which are a lien against the premises so sold subsequent to the taxes
or assessments covered by the lien so foreclosed, or that the tax
parcel is sold subject thereto and if sold subject thereto, the notice
of sale shall state the approximate amount thereof including penalties
and interest; all taxes and assessments, including interest acquired
from the sale or lease of the premises for the same, which are still
unpaid and due and owing to the Village making the sale as of the
date of the taxes for which such tax lien has been sold, or that the
tax parcel shall be sold subject thereto and if sold subject thereto,
the notice of sale shall state the approximate amount thereof including
penalties and interest; and the amount of the tax lien foreclosed
with interest thereon. In the event that the Village is the plaintiff,
the holder of any Village tax lien affecting the tax parcel sought
to be sold shall be made a party to the action and such tax lien shall
be sold free and clear of all Village tax liens and/or taxes and special
assessments due or owing the Village and the proceeds of such sale
after paying the costs and disbursements as herein provided shall
be applied to the cancellation of all such taxes and special assessments
or tax liens therefor in the reverse order of the dates of the lien
of such taxes and assessments. The judgment of foreclosure and sale
shall also recite the transfer of the tax lien and each assignment
thereof and, unless such transfer of tax lien and each assignment
thereof has been fully recorded in the office of register, the same
shall be attached to and form a part of the judgment.
B.
In the event that the owners of one or more parcels
are joined as defendants, the judgment of foreclosure and sale shall
provide for an equitable division of the costs and disbursements against
each parcel to be sold in said judgment provided.
[Amended 8-3-1999 by L.L. No. 1-1999]
Every final judgment in an action to foreclose
a tax lien shall be binding upon, and every conveyance upon a sale
pursuant thereto shall transfer to and vest in the purchaser all the
right, title, interest and estate in claim upon the real property
affected by such judgment of the plaintiff, each defendant upon whom
the summons is served, each person claiming from, through or under
such a defendant by title accruing after the filing of notice of pendency
of the action or after the entry of judgment and filing of the judgment
roll in proper County Clerk's office, and each person not in being
when the judgment is rendered, who afterwards may become entitled
to a beneficial interest attaching to, or an estate or interest in
such real property or any portion thereof, provided that the person
presumptively entitled to such beneficial interest, estate or interest,
is a party to such action or bound by such judgment. So much of § 317
of the Civil Practice Law and Rules as requires the court to allow
a defendant to defend an action after final judgment shall not apply
to an action to foreclose a tax lien. Delivery of the possession of
real property affected by a judgment to foreclose a tax lien may be
compelled in the manner prescribed in § 221 of the Real
Property Actions and Procedures Law.
Any surplus of proceeds of sale after paying the expenses of the sale and costs and disbursements together with the payments as provided in § C4-25 hereof must be paid into the court for the use of the person or persons entitled thereto, and the judgment shall provide that if such surplus remains in court for a period of upwards of three months and no application has been made therefor that the same shall be invested at interest for the benefit of the person or persons entitled thereto, to be paid upon the direction of the court.
[Amended 8-3-1999 by L.L. No. 1-1999]
Any party to an action to foreclose a tax lien or any purchaser or any party in interest may give notice of such foreclosure to the Village Treasurer at any time after the action has been commenced and, upon receiving such notice, said Village Treasurer shall not be authorized to receive on behalf of any party the sum or sums to satisfy his or her said lien, as provided in and pursuant to the provisions of § C4-19 of this Charter. Any person having a legal or beneficial interest in property affected by such foreclosure may satisfy the same by paying at any time before judgment $25 for costs and taxable disbursements, together with all other amounts which are directed or required to be paid pursuant to § C4-25 hereof.
If a transfer of tax lien is vacated or is set
aside, canceled, or if it is adjudged in any action that a transfer
of tax lien is invalid or defective or not sufficient to transfer
a tax lien to the purchaser thereof or if in any action to foreclose
a tax lien it is adjudged that the entire tax lien is void and not
a valid lien on the premises which it purports to affect, and that
the complaint is dismissed, the purchaser may surrender such transfer
of tax lien together with a certified copy of such judgment or decree
to the Treasurer and thereupon 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 the Village shall pay the taxed costs and disbursements
of any action or proceeding in which such adjudication is made.
If, in any action to foreclose a tax lien, it
shall be adjudged that some, but not all, of the items constituting
such tax lien are void and not a valid lien on the premises covered
by such tax lien or if in any action or proceeding it is adjudged
that a transfer of tax lien is invalid or defective, as to some, though
not as to all of the items transferred, the holder of the transfer
of tax lien, by instrument, in writing, duly acknowledged, shall retransfer
to the Village the items thus affected and shall be repaid by the
Village such portion of the amount paid for such transfer of tax lien
as may be applicable to the items thus affected, with interest from
the time of such payment at the rate set forth in the transfer of
tax lien and the town shall pay the taxed costs and disbursements
of any action or proceeding, other than an action to foreclose the
tax lien, in which such adjudication is made.
Any person interested in or holding a lien upon any real property affected by any unpaid tax lien or transfer of tax lien may file a written notice with the Treasurer claiming that a transfer of tax lien is invalid or defective or that a tax lien which has been transferred pursuant to this title or which is advertised to be transferred is invalid, defective, void or ineffectual, or should be vacated or set aside. The Treasurer shall examine into the facts and proceedings resulting in the tax lien or transfer of tax lien mentioned in such notice; before a determination is had the Treasurer shall serve a copy of such notice upon the holder of the transfer of tax lien which is thus questioned or which transfer the items thus questioned and shall give such holder an opportunity to be heard. The Treasurer, if he or she concludes that a defense in action to foreclose the tax lien would succeed in whole or in part, shall so certify to the Village Board, and shall recommend what action shall be taken by the Village concerning the same. If the Village Board shall by resolution conclude that such defense would succeed in whole or in part and recommend repayment by the Village of the amount paid for a transfer of a tax lien which would be applicable to any item, and if it is approved by the Treasurer the Village shall require the surrender of the transfer of tax lien or the retransfer of it of the item or items or tax lien which are found to be void or defective and shall make repayment therefor in the same manner as if such transfer of tax lien, or items has been adjudicated in the manner provided in §§ C4-29 and C4-30. Neither the provisions of this section nor any act or proceeding thereunder shall impair or in any manner affect the rights or remedies of any person interested in or holding any lien upon real property to question the validity of any tax, assessment, water rents or tax lien or any part or item of any tax lien.
No claim shall be made against the Village under §§ C4-29, C4-30 and C4-31 by the holder of any tax lien, unless action to foreclose the tax lien or transfer of tax lien upon which such claim is founded is commenced within five years from the time of sale resulting in such transfer of tax lien, nor shall any claim be made against the Village under §§ C4-29 and C4-30 unless within 10 days after the commencement of any action or proceeding to vacate, set aside or cancel a transfer of tax lien or a tax lien, or an item mentioned in a transfer of tax lien, or unless within 10 days after the service of any pleadings or other paper in an action or proceeding in which any transfer of tax lien or item mentioned in a transfer of tax lien is brought into question, sought to be set aside, vacated or canceled or which sets forth or pleads any defense to an action to foreclose a tax lien, a notice in writing to be served upon the Treasurer of the Village setting forth the question or objection raised to the best knowledge of the holder of the transfer of tax lien, or his or her attorney at law, and demanding that the Village take up the prosecution or defense of the action or proceeding. All proceedings in such action or proceeding shall be stayed for 30 days or such shorter time as the Treasurer or the attorney representing him shall stipulate, in writing. It shall be the duty of the Treasurer to examine or cause to be examined the questions raised, and, in order to protect the interests of the Village, the attorney for the Village shall have the right to be substituted for the attorney of record of the holder of the transfer of tax lien, or to appear as attorney of record for the holder of any such transfer of tax lien, to conduct or defend any such action or proceeding in the name of the holder of the transfer of tax lien, and to bring any other action or proceeding for, on behalf of and in the name of the holder of such transfer of tax lien as he or she may deem advisable, to take appeals and to argue appeals taken by the adverse party as he or she may deem advisable. It shall be the duty of the Treasurer to protect the interest of the Village in all matters, actions and proceedings relating to tax liens and transfers of tax liens; to intervene on behalf of the Village or of the holder of a transfer of a tax lien, in or to make the Village a party to any action, in which he or she believes it to be in the interest of the Village to do so, by reason of any matter arising under or relating to any tax lien or transfer of tax lien, or advertisement of sale of tax liens. In any action or proceeding in which the attorney for the Village pursuant to this section shall be substituted, or shall appear, it shall be without expense to the holder of the transfer of tax lien, and all costs recovered on behalf of such holder of a transfer of tax lien in any action or proceeding conducted or defended by the attorney shall belong to the Village and shall be collected, applied and disposed of in the manner as are other costs recovered by the Village. Upon the foreclosure of any transfer of a tax lien held by the Village, the Treasurer shall have the right to bid in and take title on behalf of the Village of the property so sold, provided always that the amount of the bid does not exceed the amount it would be necessary for the property to bring in order to protect the interest of the Village after paying all previous charges in accordance with the terms of the judgment. The Treasurer shall sell any property so bought upon such terms and for such sum as the Village Board may, by resolution, fix and determine, and give a deed therefor.
If a transfer of tax lien is vacated or set
aside or canceled or if it is adjudged that a transfer of tax lien
is invalid or defective, or insufficient to transfer a tax lien to
the purchaser thereof or if in any action to foreclose a tax lien
it is adjudged that a tax lien is not a valid lien on the premises
which it purports to affect because of some irregularity in the proceedings
and, if in pursuance of any such adjudication, the purchaser of said
transfer of tax lien shall have surrendered such transfer of tax lien
to the Treasurer and shall have been repaid by the Village, the amount
paid for such transfer of tax lien, with interest and costs and disbursements
of said action or proceedings in which such adjudication was made,
then and in that event the tax lien which was purported to be transferred
and assigned in such transfer of tax lien shall remain as a valid
lien upon the premises which it affects, except to such extent as
it may have been adjudged irregular or invalid, and the Treasurer
shall proceed to sell anew, as provided in § C4-14 of this
Charter, so much of said tax lien as is not invalid as if no prior
sale purporting to transfer said tax lien had taken place.
Whenever any transfer of tax lien given by the
Treasurer as in the title provided shall be lost, the Treasurer may
receive evidence of such loss, and on satisfactory proof of the fact
may execute and deliver a duplicate to such person or persons who
shall appear entitled thereto, and may also, in his or her discretion,
require a bond of indemnity to the Village.
An action cannot be maintained to recover real
estate hereafter sold under a judgment or in an action brought to
foreclose a lien of a tax, or to foreclose the equity of redemption
remaining for the sale thereof for a tax, or to recover any right,
title, interest or equity of redemption in or to real estate so sold
unless the action therefor is commenced within one year after the
entry of judgment of foreclosure and sale in case of sales hereafter
had and within one year from the time this Charter takes effect in
case of sale or leases heretofore had. The limitations herein provided
apply to and bar nonresident persons, persons temporarily absent from
the state, minors, insane persons, persons in prison and all other
persons and corporations whether under disability or not.
Sections C4-14 through C4-35 of this Charter,
as added, shall not affect or impair any act done or right accruing,
accrued or acquired, nor any penalty of forfeiture incurred prior
to the time when this amendment takes effect by virtue of any sale
of an interest in property heretofore made in pursuance of any section
of Chapter 667 of the Laws of 1910, amended by this Charter, but such
right, penalty or forfeiture may be asserted, enforced, prosecuted
or inflicted as fully and to the same extent as if said amendment
had not been passed; no tax leases heretofore issued nor any tax sale
heretofore had shall be affected by said amendment, but the rights
of all persons with respect thereto shall be the same as if the amendment
had not been passed, except as in this Charter otherwise provided,
and all actions, suits, proceedings or prosecutions pending when this
amendment takes effect may be prosecuted and defended to final determination
in the same manner as they might prior to the time when this amendment
takes effect.
After the lapse of 30 days from the return of
the Treasurer, an action may be maintained by the Village to recover
the amount of an unpaid tax or assessment, together with 5% thereof,
and interest from the time of such return at the rate of 10% per annum.
A judgment in such action for any amount when docketed in the office
of the County Clerk of the County of Westchester shall be a lien upon
the real property of the defendant. Supplementary proceedings may
also be taken for such tax in accordance with the provisions of the
Tax Law.
[Amended 8-3-1999 by L.L. No. 1-1999]
Every person or corporation who shall be engaged
within the corporate limits of the Village of Ossining during any
part of the year in the running of vehicles for the transportation,
for hire, of persons or property must obtain an annual license and
shall pay therefor such sums as shall be fixed and determined by the
Board of Trustees. All money collected under the provisions of this
section shall be applied and appropriated by the Board of Trustees
to the work of repairing the streets and bridges in said Village.
All property within the corporate limits of
said Village shall be exempt from all assessments or damages arising
under the Highway Law relating to highways outside of said corporate
limits or from all appropriations or other moneys raised or required
for highway purposes outside the limits of said Village by any tax.
The person or corporation in possession as tenants
of any real estate shall be liable to pay the taxes assessed thereon,
and shall have the right to collect the amount of the owner, unless
by agreement the occupant is bound to pay the same.
