[Adopted 1-18-2000 by L.L. No. 1-2000 as Ch. 34 of the 2000
Code]
Pursuant to Article 11 of the Real Property Tax Law, which took
effect on January 1, 1995, the procedures by which a Village could
enforce collection of delinquent real property taxes in New York State
were substantially revised. New procedures were established by Article
11 of the Real Property Tax Law which were to apply to the enforcement
of taxes that became liens on or after January 1, 1995. However, the
New York State Legislature adopted legislation (Section 8560-A) which
permitted villages to continue utilizing the system employed prior
to the enactment of Chapter 11 of the Real Property Tax Law. Chapter
602 of the Laws of 1993 provided that any Village which adopted a
local law by September 1, 1994, could authorize the enforcement of
unpaid property taxes by continuing to hold annual tax lien sales
for liens created in 1995, 1996 and 1997 pursuant to Title 3 of Article
14 of the Real Property Tax Law, as in effect on December 31, 1994.
Chapter 466, effective July 22, 1998, authorized such villages to
continue to hold tax lien sales for Village taxes which either became
liens in 1998 or will become liens in 1999 and 2000.
The Board of Trustees finds that it is in the best interests
of the Village and its residents to continue to collect delinquent
taxes under the system utilized prior to the enactment of Article
11 of the Real Property Tax Law. The Village acted by Local Law No.
3-1994 on August 10, 1994, to provide that the collection of real
property taxes continue to be enforced pursuant to Title 3 of Article
14 of the Real Property Tax Law, as in effect on December 31, 1994.
Pursuant to Chapter 466, effective July 22, 1998, the collection of
real property taxes is to continue to be enforced pursuant to Title
3 of Article 14 of the Real Property Tax Law, as in effect on December
31, 1994, for Village taxes which either became a lien in 1998 or
will become liens in 1999 and 2000. This procedure is hereby adopted
and ratified.
