Section 1. Short title. This act shall be known as the Monroe
county tax act.
§ 2
Board of assessors. There shall be a
board of assessors in each town of Monroe county, composed of one
or more electors of said town, who shall be elected or appointed from
time to time in the manner prescribed by law for the election or appointment
of town assessors, which board of assessors shall make and prepare
assessment rolls for the purpose of taxation within their respective
towns and in all school, fire, water, light, sewer, sidewalk and other
public and improvement districts, therein where taxes are levied and
raised, whether for state, county, town, school or other district
purposes. Said assessor or assessors shall hold office as prescribed
by law from time to time with respect to town assessors. Before entering
upon their duties such board of assessors shall organize by electing
one of their number chairman.
§ 3
Preparation and tentative completion
of assessment roll on property without the city of Rochester, and
taxable status of such property. The assessor in each assessing unit
without the city of Rochester shall annually on or before March first,
ascertain by diligent inquiry all of the real property and names of
the owners thereof taxable therein. The assessor shall complete the
assessment roll on or before the first day of May of each year and
shall forthwith cause a notice to be published and conspicuously posted
in three or more public places in the assessing unit, conforming to
the requirements and provisions of the real property tax law of the
state of New York relating to notice of completion of tentative roll,
public examination, complaints, and board of assessment review; and
in all other respects shall proceed in the preparation, correction,
completion and certification of the assessment roll as directed by
the real property tax law of the state of New York. This assessment
roll, when so prepared, shall be used for the levy of taxes for the
following calendar year. The taxable status of real property on the
annual county assessment rolls of properties without the city of Rochester
shall be fixed as of the first day of March of each year and the valuation
thereof determined as of the applicable valuation date.
§ 3a.
Valuation date. All real
property subject to taxation, and assessed as of a March first taxable
status date, shall be valued as of the preceding first day of January.
The valuation date of real property in a city or town not subject
to the provisions of this section shall be determined as of the date
provided by law applicable to such city or town, or if not so provided,
then as of the taxable status date of the city or town. The valuation
date of the real property entered on any assessment roll shall be
imprinted or otherwise indicated at the top of the first page of each
volume of such roll.
§ 4
Final completion and filing of assessment
roll of property without the city of Rochester. The original assessment
roll and certified copies thereof for all assessing units without
the city of Rochester shall be corrected, completed, verified, filed
and delivered and notices of the same shall be posted and published
in the manner provided by the real property tax law of the state of
New York, excepting as herein otherwise provided. On or before the
first day of July in each year, the assessors shall finally complete
the assessment roll for each assessing unit and prepare and file a
certified copy thereof in the office of the town clerk of each such
assessing unit to there remain until October first on which date it
shall be delivered by said town clerk to the county legislature of
Monroe county for corrections thereto and extension of taxes thereon,
and when such certified copy shall have been conformed in all respects
to the original roll delivered to the town collecting officer, it
shall be returned to the office of the town clerk to there remain
as a public record. The original assessment roll shall be delivered
by the assessors of each town to the county legislature of the county
of Monroe on or before September first in each year. The supervisor
of each town shall transmit to the county legislature of the county
of Monroe on or before November fifteenth of each year a list of names
of all persons and property against whom or which local assessments
have been levied and the amounts due from each.
§ 5
Annual county assessment rolls of city
properties. The assessor of the city of Rochester shall annually at
the same time and place that he prepares the annual assessment rolls
of the city of Rochester make copies thereof for the use of the county
legislature of the county of Monroe for levying county taxes, and
these rolls so prepared for the county legislature shall be known
as annual county assessment rolls of city properties; and they shall
contain as near as can be ascertained all the real property in the
city of Rochester subject to taxation and the value of the same as
determined by the assessor, except as the fixing of valuation is by
law otherwise provided.
After said annual county assessment rolls of city properties
have been prepared, the board of assessment review shall meet in accordance
with the provisions of the real property tax law to hear complaints
in relation to assessments brought before it, for which at least ten
days previous notice shall be given by publication in the daily papers
published in the city of Rochester. Such hearing by the board of assessment
review shall be had at the same time and place that the board of assessment
review hears the allegations and objections to the annual city assessment
rolls of the city of Rochester, and said publication may be included
in the same publication giving notice of the hearing of the allegations
and objections to the annual city assessment roll of the city of Rochester.
At the time and place designated in said notice and for ten consecutive
business days thereafter, the board of assessment review shall hear
allegations and objections to said annual county assessment rolls
of city properties, and said annual county assessment rolls of city
properties must be open to examination and inspection by all persons
interested between the hours of nine and twelve in the morning and
two and four in the afternoon of each of said days except Saturday
afternoon.
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All complaints in regard to assessments shall be submitted in
writing.
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After the board of assessment review has heard and examined
into the complaints made to assessments on the annual county assessment
rolls of city properties, the assessor shall make such corrections
and amendments as the facts established may require, and he shall
attach to each of the annual county assessment rolls of city properties
an oath substantially in the following form:
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"I, .........., the assessor of the city of Rochester, New York,
do depose and swear that I have set down in the foregoing assessment
roll all of the real estate situated in the ..... ward of the city
of Rochester, according to my best information; and that, with the
exception of those cases in which the value of said real estate has
been changed by reason of proof produced before me, and with the exception
of those cases in which the value of any special franchise has been
fixed by the state board of equalization and assessment, I have estimated
the value of said real estate at the sums which I have decided to
be the full value thereof."
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§ 5a.
Completion of annual county
assessment rolls of city properties. The assessor shall complete the
annual county assessment rolls of city properties on or before June
first of each year and attach to said rolls the oath required to be
attached thereto, and at the same time shall attach to each of said
rolls a certificate substantially in the following form:
"I, .........., assessor of the city of Rochester, do hereby
certify that the annexed is the completed annual county assessment
roll of city properties and is a full and correct copy of the annual
city tax roll of the .... ward prepared in the year ..... for the
city of Rochester, New York, with all additions, amendments and corrections
thereto as of this date."
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"Dated: ....., 20....."
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After having attached said oath and said certificate, the assessor
shall on or before the first day of June in each year deliver to the
clerk of the county legislature of the county of Monroe, for the use
of the county legislature, the annual county assessment rolls of city
properties prepared in the current year as they then exist, including
additions, amendments and corrections thereto. Said rolls shall remain
open for public inspection at Monroe county courthouse until the same
with the warrants attached thereto are delivered to the director of
finance of the county of Monroe. The county legislature of the county
of Monroe shall pay to the city of Rochester for the copy or copies
made for their use an amount to be agreed upon by the city of Rochester
and the county of Monroe.
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§ 5b.
Taxable status of real property.
The taxable status date of the city of Rochester shall be controlling
for the levy and collection of county taxes for property in the city
of Rochester. For the purpose of the levy and collection of county
taxes on property in the city of Rochester, the valuations of such
real property shall be ascertained from the latest final assessment
roll delivered to the county of Monroe by the city of Rochester as
provided for in section five-a of this act.
Any person interested who shall have appeared before the board
of assessment review and made his objections at the hearing provided
for in the real property tax law of the state of New York, and who
shall consider himself aggrieved by any decision or action of the
board of assessment review, may apply in accordance with the provisions
of such law, to the supreme court for a review of the decision or
action of the assessor.
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§ 6
Equalization by board of supervisors.
The board of supervisors of the county of Monroe before December thirty-first
of each year shall examine the assessment rolls of the several tax
districts in the county for the purpose of ascertaining whether the
valuations in one tax district bear a just relation to the valuations
in all the tax districts in the county; and the board may increase
or diminish the aggregate valuations of real estate in any tax district
in accordance with the manner prescribed by the tax law of the state
of New York.
§ 7
Levying of tax by supervisors. The board
of supervisors of the county of Monroe shall on or before December
thirty-first of each year levy the taxes for the county, including
the state tax upon the valuations as equalized by it and estimate
and set down in a separate column in the assessment roll of each tax
district therein, opposite to the sums set down as the valuation of
real property the sum to be paid as a tax thereon, including the state
tax as fixed by the department of taxation and finance. Such assessment
roll shall, when the warrant is annexed thereto, become the tax roll
of the tax district for the next calendar year and a copy thereof
shall be delivered to the proper supervisors, who shall deliver it
to the clerk of the proper town to be kept by him for its use. The
tax rolls for the city of Rochester shall be delivered to the Monroe
county treasurer as hereinafter provided.
§ 8
Lien date. All taxes and assessments
shall be and become liens on the real estate affected thereby and
shall be construed and deemed to be charged thereon at midnight on
the thirty-first day of December of the year in which the tax rolls
were prepared and shall remain such liens until fully paid or otherwise
satisfied or cancelled as provided by law.
§ 8a.
The description of any premises
upon the assessment roll of any tax district of the county of Monroe
shall be deemed to include and the levy of the Monroe county tax thereon
shall be deemed to levy a tax upon such premises inclusive of the
land in any street, highway, road or proposed road, upon which said
premises front or abut, to the center line of such street, highway,
road, or proposed road, excepting that such description and tax levy
shall not include the land in any street, highway, road, or proposed
road, upon which said premises front or abut, to the center line of
such street, highway, road, or proposed road, when the legal title
to such street, highway, road, or proposed road, is in the county
of Monroe, the city of Rochester, or in the town or village in which
the premises described and taxed are situate.
§ 9
Tax rolls and warrants to collectors
and receivers; property without the city of Rochester. On or before
December thirty-first in each year, the board of supervisors of Monroe
county shall annex to the tax rolls warrants under the seal of the
board signed by the chairman and clerk of the board, commanding the
collectors or receivers of taxes and assessments of each tax district
to whom the same is directed, to collect from the several persons
named in said tax rolls the several sums mentioned in the last column
thereof opposite their respective names on or before the first day
of the following February in each year; and further commanding him
to pay over on or before the said first day of February;
1.
To the supervisor of the town, all the moneys levied
therein for the support of highways and bridges, moneys to be expended
by the town welfare officer for welfare purposes and moneys to defray
any other town expenses or charges.
2.
To the treasurer of the county the residue of the moneys so to be
collected.
If the law shall direct the taxes levied for any locality for
special purposes in a town to be paid to any person or officer other
than those named in this section, the warrant shall be varied so as
to conform to such direction.
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The warrants shall authorize the receivers of taxes and assessments
or the collectors of taxes to levy such taxes by distress and sale
in case of non-payment. The corrected assessment rolls, or fair copies
of the same, shall be delivered by the board of supervisors to the
receivers of taxes and assessments or the collectors of tax districts
on or before December thirty-first in each year, upon the filing of
the undertakings required by law by such receivers of taxes and assessments
or collectors.
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§ 10
Return by receiver of taxes and assessments
or collector of unpaid taxes. Each receiver of taxes and assessments
or collector shall, within fifteen days after the expiration of his
warrant, make and deliver to the county treasurer an account of unpaid
taxes, upon the tax roll annexed to his warrant, which he shall not
have been able to collect, verified by his affidavit, that the sums
mentioned therein remain unpaid, and upon the verification of the
said account by the county treasurer he shall be credited by the county
treasurer with the amount of such account. Such return shall be endorsed
upon or attached to said roll, and shall, subject to the provisions
of this section, be in the form to be prescribed by the state tax
commission. The county treasurer of the county of Monroe is hereby
authorized to incur and pay for such expenses as he may deem necessary
for the examination of collectors' and receivers' returns
and descriptions of property to be sold pursuant to this act and the
procurement of proper collectors' and receivers' returns
and the examinations and procurement of matters and facts as he may
deem necessary to make a valid tax sale hereunder, and such expenses
shall be a proper county charge.
§ 11
Extension of time for collection. The
county treasurer, upon application of the supervisor of any town in
Monroe county, may extend the time for collection of taxes remaining
unpaid to a day not later than June first, following, provided the
collector or receiver shall pay over to the county treasurer all moneys
collected by him.
§ 12
Tax rolls and warrants to treasurer
of Monroe county; property within the city of Rochester. After the
board of supervisors of the county of Monroe has equalized and corrected
the annual county assessment rolls of city properties and has inserted
therein the county and state taxes levied and assessed by said board
said rolls shall be known as the county tax rolls and it shall on
or before the thirty-first day of December in each year annex to the
tax rolls warrants under the seal of the board signed by the chairman
and clerk of the board, commanding the treasurer of the county of
Monroe to collect from the several persons named in said rolls the
sums mentioned in the last column of each roll opposite their respective
names, and authorizing the county treasurer, in case any person named
in the rolls refuses or neglects to pay his taxes before the fifteenth
day of April next ensuing, to levy the same by distress and sale of
goods and chattels of such person. The board of supervisors of the
county of Monroe, must, on or before the first day of January next
ensuing, deliver said rolls with the warrants annexed to the treasurer
of Monroe county.
§ 12a.
Contracts for
assistance in collection of taxes. The treasurer of the county of
Monroe is hereby authorized and empowered to contract with a bank,
subject to the provisions of the general municipal law governing public
contracts, for the purpose of assisting the county treasurer in his
tax collection duties as prescribed by this act. The contract shall
be approved by majority vote of the legislature of the county of Monroe.
The provisions of this section shall be deemed to authorize the use
of bank personnel without the requirement that they be deputized for
the purpose of accepting and processing payments.
§ 13
Notice to pay county taxes on city property.
Immediately after receiving such rolls and warrants, the county treasurer
must give public notice, by advertisement in at least two daily newspapers
printed in the city of Rochester, that all persons named in said rolls
are required to pay their taxes to him at his office before the fifteenth
day of April, then next, and stating the amount to be added if payments
are delayed, and that in default thereof a warrant will be issued
for the collection thereof according to law.
§ 14
Interest for delay in payment of tax.
On county and state taxes levied upon property situate within the
city of Rochester, New York, and paid after February tenth in each
year, the county treasurer shall add and collect on behalf of the
county of Monroe, in addition to the amount of any tax levied, interest
thereon at the rate of one and one-half per centum for each month
and/or fraction thereof thereafter.
On taxes levied upon property situate within the county of Monroe,
but not within the city of Rochester, remaining unpaid after February
tenth, there shall be added and collected on behalf of the town, in
addition to the amount of any tax levied, interest thereon at the
rate of one and one-half per centum for each month and/or fraction
thereof thereafter. After the return of the tax rolls to the county
treasurer by the town collectors or receivers of taxes and assessments,
the treasurer shall collect on behalf of the county of Monroe, in
addition to any tax levied the same interest as provided above when
collected by the town and also further interest at the rate of one
and one-half per centum for each month and/or fraction thereof thereafter
from the date of the return of the tax rolls to the county treasurer.
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§ 14a.
Warrants to
treasurer of the city of Rochester; property within the city of Rochester.
After the board of supervisors of the county of Monroe has equalized
and corrected the county tax rolls of the city of Rochester and has
inserted therein the county and state taxes levied and assessed by
said board, it shall, on or before the thirty-first day of December
in each year, annex to the tax rolls warrants under the seal of the
board signed by the chairman and clerk of the board. Said warrants
in addition to being directed to the treasurer of the county of Monroe
as provided in section twelve hereof, may, also in the discretion
of said board, be directed to and command the treasurer of the city
of Rochester, or such other person authorized by law to perform the
duties of the office of the treasurer of the city of Rochester, to
collect from the several persons named in said rolls the sums mentioned
in the last column of each roll opposite their respective names on
or before the fifteenth day of the following February of each year;
and command the city treasurer to daily deposit all moneys received
in payment of the aforesaid taxes in a depository designated by the
treasurer of the county of Monroe to the account and credit of the
county of Monroe, and to take therefor for each day's deposit
duplicate deposit slips, one of which shall be retained by him and
the other shall on the day following the day of each deposit be delivered
to the treasurer of the county of Monroe. In the event the warrants
are also directed to the treasurer of the city of Rochester, the board
of supervisors of the county of Monroe must, on or before the first
day of January next ensuing, deliver said warrants to the treasurer
of said city of Rochester. Where the aforesaid warrants are also directed
to the city treasurer of the city of Rochester, or such other person
authorized by law to perform the duties of that office, the treasurer
of the county of Monroe shall nevertheless be authorized, directed
and empowered to collect all county taxes upon city property in the
same manner as if the warrants are directed to him alone, and shall
comply with all the provisions of law pertaining to those conditions.
§ 14b.
Notice to pay
county taxes on city property where warrants are also directed to
city treasurer of Rochester. Upon receipt of the said warrants directed
to the treasurer of the county of Monroe and to him the city treasurer
of the city of Rochester must give public notice, by advertisement
in at least two daily newspapers printed in the city of Rochester,
that all persons named in the tax rolls are required to pay their
taxes to him at his office on or before the fifteenth day of the following
February.
§ 14c.
Return by the
city treasurer. The city treasurer of the city of Rochester, in the
event of the receipt of said warrants directed to the treasurer of
the county of Monroe and to him, shall immediately after the expiration
of his warrant, make and deliver to the county treasurer of Monroe
county a return, verified by his affidavit, that he has paid over
to the county treasurer or deposited to the credit of the county of
Monroe all sums collected by him on account of said tax roll, and
upon the verification of the said return by the county treasurer he
shall be credited by the county treasurer with the amount of such
return. Such return shall be endorsed upon and attached to said roll
and shall, subject to the provisions of this section, be in the form
to be prescribed by the state tax commission. The county of Monroe
is hereby authorized to incur, and directed to pay to the city of
Rochester, such expenses as are necessarily incurred by the city treasurer
for equipment, personnel, advertising and other charges incident to
the collection of said county taxes; and such expenses shall be a
proper county charge. The amount thereof may be fixed by agreement
between the county treasurer and the city treasurer.
§ 14d.
Extension of
time for collection by city treasurer. The county treasurer, upon
the application of the city treasurer of the city of Rochester, in
the event the warrants directed to the treasurer of the county of
Monroe and to him, have been delivered to him, may extend the time
for collection of taxes remaining unpaid to a day not later than June
first following, provided the city treasurer shall pay over to the
county treasurer all the moneys already collected by him.
§ 14e.
Further notice
to pay county taxes on city property. In the event warrants for the
collection of county taxes on city property have been directed to
the treasurer of the county of Monroe and to the city treasurer of
the city of Rochester and the time of the city treasurer of the city
of Rochester for the collection of the same has been extended beyond
February fifteenth, the said city treasurer must give public notice,
by advertisement in at least two daily newspapers printed in the city
of Rochester, that all persons named in said rolls are required to
pay their taxes to him at his office before such extended date, and
stating the amount to be added if payments are delayed, and that in
default thereof a warrant will be issued for the collection thereof
according to law.
§ 14f.
Interest to
be collected by the city treasurer of the city of Rochester for delay
in payment of county taxes on property within the city of Rochester.
On county and state taxes levied upon property situate within the
city of Rochester, New York, and paid after February tenth in each
year, the city treasurer of the city of Rochester shall, in the event
of receipt of warrants directed to the treasurer of the county of
Monroe and to him, add and collect on behalf of the county of Monroe,
in addition to the amount of any tax levied, interest thereon at the
rate of one and one-half per centum for each month and/or fraction
thereof thereafter. The daily collection of all taxes inclusive of
interest shall be deposited daily to the credit and account of the
county of Monroe by the said city treasurer in a depository designated
by the treasurer of the county of Monroe and duplicate deposit slips
shall be received therefor. One of said deposit slips shall be retained
by the treasurer of the city of Rochester and the other shall be delivered
on the day following the day of each deposit to the treasurer of the
county of Monroe.
§ 14g.
Payment of
taxes in installments. Notwithstanding any of the provisions of this
act, the Monroe county legislature may by resolution duly adopted
prior to the annual tax levy of any year by two-thirds vote of all
members elected to the legislature, determine that, thereafter, until
such action be rescinded by such legislature, every tax in excess
of one hundred dollars levied pursuant to section seven of this act
upon property situate in Monroe county, may be paid in four separate
installments, as follows:[2]
The first installment representing twenty-five per centum of
the said tax on or before the tenth day of February in the year in
which said tax is payable, without any interest; and provided the
first installment shall have been so paid, the second installment
of twenty-five per centum of said tax on or before the last day of
February in the year said tax is payable with interest of one and
one-half per centum of the principal amount so paid; and provided
the second installment shall have been so paid, the third installment
of twenty-five per centum of said tax on or before the thirty-first
day of March in the year said tax is payable with interest of three
per centum on the principal amount so paid; and provided the third
installment shall have been so paid, the fourth installment of twenty-five
per centum of said tax on or before the thirtieth day of April in
the year said tax is payable with interest of four and one-half per
centum on the principal amount so paid. One or more such installments
may be paid on or before the tenth day of February without interest;
and provided one or more such installments shall have been paid on
or before the tenth day of February, then and in that event one or
more of the remaining installments may be paid on or before the last
day of February with interest of one and one-half per cent.
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If such resolution be adopted by the county legislature of Monroe
county, such taxes thereafter levied therein may be so paid and tax
warrants thereafter issued by such legislature to collecting officers
for the collection thereof shall in addition to other matters now
required by law, so provide. If such resolution be adopted, the notices
required to be given by the various collectors of taxes for the towns
of Monroe county and for the city of Rochester pursuant to this act
and to the tax law of the state of New York, shall in addition to
the other matters now required by law, state that payments may be
made in installments as provided herein. When the first installment
of twenty-five per centum has been paid by a taxpayer, his failure
to complete said installment payments by omission to make timely and
appropriate payments of the second, third and/or fourth installments
shall not subject said taxpayer to the payment of any interest upon
the first paid installment, and the unpaid installment or installments
shall, if not paid in partial payments pursuant to section fourteen-h
of this act, be paid as one unit with such penalties, charges, interest,
and fees as are required by law at the time of such payment. The payment
of any installment of tax under the plan herein provided and the failure
to complete said installment payments shall not impair the rights
of the county of Monroe or any purchaser of a tax sale certificate,
on the sale or by assignment from the county of Monroe, to pursue
any and all remedies as by law now provided for the collection of
the remaining unpaid tax with all interest, fees, charges, and penalties
on said unpaid amount.
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[2]
Editor's Note: This section was amended by Ch. 307 of the
Laws of 2009.
§ 14h.
Partial payment
of taxes. Notwithstanding any provisions of this act, every tax in
excess of one hundred dollars levied pursuant to section seven of
this act upon property situate in Monroe county, may be paid in partial
payments as follows:[3]
If a taxpayer does not pay the full amount of such tax, or the
first installment of such tax pursuant to section fourteen-g of this
act, on or before the tenth day of February of the tax year, interest
shall continue to accrue at the rate of 1.5 percent per month or part
thereof on the full amount of such tax and such taxpayer may:
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Pay the balance due in full plus all accrued interest at any
time prior to the twentieth day of August; or
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Make two or more partial payments of such balance due at any
time or times prior to the twentieth day of August of the tax year
as follows:
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The initial partial payment must be in an amount not less than
twenty-five per centum of said tax balance, including accrued interest,
as of the date of such partial payment; and
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Additional partial payments may be made in any amount not less
than one hundred dollars.
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Town receivers of taxes shall have the right to assess a fee
of five dollars per transaction for any partial payments made pursuant
to this section.
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The partial payment of any tax as provided in this section and
the failure to make additional partial payments shall not impair the
rights of the county of Monroe or any purchaser of a tax sale certificate,
on the sale or by assignment from the county of Monroe, to pursue
any and all remedies as by law now provided for the collection or
the remaining unpaid tax with all interest, fees, charges, and penalties
on said unpaid amount.
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[3]
Editor's Note: This section was added by Ch. 307 of the Laws
of 2009.
§ 14i.
Notwithstanding
any of the provisions of this act, with respect to any tax lien or
tax sale certificate that remains unpaid as of the twentieth day of
August in each tax year the county of Monroe or any assignee or purchaser
of such tax liens or tax sale certificates from the county pursuant
to this act shall have the right to accept installment or partial
payments of the tax lien balance and to enter into agreements with
property owners or other interested parties for the payment of the
tax lien balance in installment or partial payments, which agreements
shall include interest on the unpaid tax lien balance at a rate not
to exceed that provided in section 6 of chapter 905 of the laws of
1962, as amended.[4]
§ 15
Treasurer to collect unpaid taxes. It
shall be the duty of the county treasurer of Monroe county to collect
annually all unpaid taxes upon lands in said county levied for state
or county purposes in the manner hereinafter provided.
§ 16
Treasurer to pay state taxes. The treasurer
of the county of Monroe shall pay the state tax to the department
of taxation and finance as provided in the tax law of the state of
New York. In case the whole amount of such moneys due the state shall
not be collected by the fifteenth day of May in any year, the board
of supervisors of said county shall make available funds of the said
county, for which purpose the board may advance the said amount out
of any funds in the treasury not otherwise appropriated.
§ 17
Treasurer to deliver transcript of imperfectly
described lands to board of supervisors. The county treasurer of said
county shall examine the accounts or arrears of taxes received from
the collectors or receivers of taxes and assessments of the towns
and for the city of Rochester, and all taxes so erroneously assessed
in form or substance that the collection of the same cannot be enforced,
or in case the property on which such taxes are levied is so imperfectly
described that the same cannot, in the opinion of the treasurer of
said county, be located with certainty, he shall, on or before the
fifteenth day of August, following, deliver a transcript thereof to
the supervisors of the town in which such property is located, or
to the assessors of the city of Rochester, when the property is in
the city of Rochester, who shall within thirty days thereafter cause
a correct description of lands so imperfectly described to be made
and returned to said treasurer.
§ 18
Publication of list of lands charged
with unpaid taxes. Charges to be fixed by county legislature. The
treasurer of said county shall make a list of the lands charged with
such unpaid taxes, which list shall describe such lands by tax account
number and assessed owner as both are shown on the tax roll containing
such unpaid taxes and which list shall be segregated, grouped and
classified by city, town or village, so that all lands affected by
such list and lying within each such city, town or village shall be
listed under the respective city, town or village, that are unpaid
on the first day of August in each and every year, and for thirty
days prior to said first day of August, in each and every year, shall
cause to be published and printed in the newspapers in said county
designated by the county legislature, a notice which shall call the
attention of the public and all persons interested, that on the fifteenth
day of August of that year, specifying the date, he will publish a
list of the lands charged with such unpaid taxes remaining unpaid
on said first day of August of that year, and that such list will
be published and printed in at least one and not more than two newspapers
in said county designated by the county legislature, specifying such
newspaper or newspapers, and such list of lands charged with such
unpaid taxes shall be published in such paper or papers on the fifteenth
day of August, or on the fourteenth day of August in the event the
fifteenth day of August falls on a Sunday, prior to the time of sale,
which shall commence on the twentieth day of August in each and every
year, together with a notice that a tax sale certificate on each parcel
of land, as assessed, will, on the day aforesaid, which shall be specified
in such notice and the succeeding days, be sold at public auction
in the county treasurer's office in the city of Rochester, New
York, to pay such taxes, interest and charges that may be due thereon
at the time of the said sale, together with the expenses of procuring
description. Should any errors be discovered in the description of
the lands so assessed and taxed, the said treasurer may correct the
same at any time previous to the sale, and no errors in the printed
description in such newspaper or newspapers shall vitiate or in any
manner affect the validity of such sale. All expense of printing such
list and notices shall be audited and paid out of the treasury of
said county. The publishers of said newspaper or newspapers shall
immediately after said publication of said list and notice, deliver
to the treasurer of said county an affidavit of the due publication
thereof, made by some person or persons to whom the fact of such publication
shall be known. In the event of failure in any year to include in
the publication of said list of lands, any parcel, or parcels, upon
which taxes were unpaid on August first of said year, said parcel,
or parcels may be included in the published list of the ensuing year,
or any subsequent year, with a special notation that said parcel,
or parcels, is or are being published and a tax sale certificate therefor
will be sold for all unpaid taxes of all past years owing on August
first of the year of said publication. The charges to be added to
the tax upon each parcel of land for each tax sale certificate to
be sold or advertised for sale by virtue of the provisions of this
act may be fixed by the county legislature of Monroe county. Before
being so determined by said county legislature, said charges shall
be as follows: For each tax sale certificate sold, the sum of two
dollars which shall be paid into the county treasury; and for each
parcel affected by a tax sale certificate sold which is redeemed before
the same is sold, the sum of one dollar and fifty cents, which shall
be paid into said treasury.
§ 19
Sale of tax sale certificates upon tax
delinquent lands. On the days specified in the notice of sale the
treasurer shall commence the sale of such tax sale certificates upon
such tax delinquent lands, and shall continue the same from day to
day, until each tax sale certificate shall be sold at a price sufficient
to pay the taxes, interest and charges thereon.
§ 20
Payments and fees. The purchasers at
such sale shall pay the amounts of their respective bids to the said
treasurer immediately after the sale, and after such payments shall
have been made the said treasurer shall add a penalty of ten per centum
thereto for the benefit of the said purchasers, and shall give the
purchaser of any such tax lien a certificate describing the lands
affected, the sum paid and the penalty attached thereto.
§ 21
Proceedings in case purchasers neglect
to pay. When any purchaser at such sale shall neglect to pay the amount
at the conclusion of any sale of tax sale certificates for taxes,
pursuant to this act, it shall be lawful for the said treasurer to
cancel such sale, by which all the rights of the said purchaser under
such bid shall be extinguished, and issue a tax sale certificate of
such sale to any other person who will pay the amount for such certificate
which would be payable by the original purchaser, in case the said
sale had not been cancelled; or if such certificate cannot be sold
he may transfer the same to the county of Monroe, and the certificate
issued to such new purchaser or to the county of Monroe shall transfer
the same rights that would have been obtained by the successful bidder
at the sale had he completed his purchase.
§ 22
Redemption of land from sales of tax
sale certificates for unpaid taxes within one year. At any time within
one year after the last day of any sale of tax sale certificates for
unpaid taxes as aforesaid, any person may redeem any land affected
by tax sale certificates sold as aforesaid by paying to the county
treasurer, for the use of the purchaser, his heirs or assigns, the
sum mentioned in his certificate, with interest thereon at the rate
of one and one-half per centum for each month and/or fraction thereof
thereafter beginning on the first day of September immediately following
such sale until paid.
§ 23
Lien of tax sale purchaser. The owner
of any tax lien or tax sale certificate affecting land in Monroe county
heretofore or hereafter sold for Monroe county taxes and any person
entitled by law to such tax lien or tax sale certificate, including
the state and the county of Monroe, shall have a lien on such lands
affected by a tax lien or tax sale certificate sold as aforesaid until
it is paid, or otherwise satisfied or cancelled as provided by law,
for the amount of the purchase money paid, and all interest, fees,
penalties and other charges allowed by law, which lien shall be superior
to any other title, tax lien, certificate of sale or encumbrance,
except tax liens for city taxes and assessments held by the city of
Rochester, or any subsequent assignees, liens for or certificates
of sale representing unpaid village taxes and assessments when owned
by the village levying the same and liens of the state of New York
for taxes imposed directly upon said lands and tax liens or liens
or certificates of sale that are prior and paramount in law, and which
lien, when held by the county of Monroe, shall be superior and prior
in law, irrespective of whether the date of the levy of the taxes
referred to in said certificate of sale is prior or subsequent in
point of time, to all other liens, encumbrances, tax liens, and liens
of certificates of sale, upon and against such lands, regardless of
whether such liens, encumbrances, tax liens, or liens of certificates
of sale, are held by individuals or municipal taxing bodies, or the
state of New York, excepting liens for unpaid city taxes and assessments
held by the city of Rochester, or any subsequent assignees, liens
for or certificates of sale representing unpaid village taxes and
assessments when held and owned by the village levying the same, and
the lien of direct taxes upon the real estate imposed by the state
of New York. Such liens shall cease to exist if such lands affected
by the tax sale certificate be redeemed from the tax sale, or if the
sale be cancelled or set aside, but if any cancellation of sale be
set aside, such lien shall be revived.[5]
[5]
Editor's Note: This section was amended by Ch. 307 of the
Laws of 2009.
§ 24
Priorities between Monroe county taxes.
Monroe county taxes shall be deemed prior and paramount to each other
in the inverse order of their respective dates of levy. The lien of
such county taxes due the county of Monroe shall be superior and prior
in law, irrespective of whether the dates of the levy of the taxes
are prior or subsequent in point of time, to all other liens, tax
liens, and liens of certificates of sale, upon and against the lands
incumbered, regardless of whether such liens, tax liens, or liens
of certificates of sale, are held by individuals or municipal taxing
bodies, or the state of New York, excepting liens for unpaid city
taxes and assessments held by the city of Rochester, or any subsequent
assignees, and liens for or certificates of sale representing unpaid
village taxes and assessments when held and owned by the village levying
the same, and the lien of direct taxes upon the real estate imposed
by the state of New York. Such liens shall cease to exist if such
lands affected by the tax sale certificate be redeemed from the tax
sale, or if the sale be cancelled or set aside, but if any cancellation
of sale be set aside, such lien shall be revived.[6]
[6]
Editor's Note: This section was amended by Ch. 307 of the
Laws of 2009.
§ 24a.
Parity of liens
as between county of Monroe and villages therein. Taxes and assessments
for any one given calendar year represented by tax liens or liens
of certificates of sale when held by the county of Monroe, liens for
or certificates of sale representing unpaid village taxes and assessments
when held and owned by the village levying the same, and the lien
of direct taxes upon the real estate imposed by the state of New York,
shall be deemed to rank on a parity with one another and such tax
liens or certificates of sales representing taxes of different calendar
years of the aforesaid tax districts shall be deemed prior and paramount
to each other in law in the inverse order of the respective year of
each such tax.[7]
[7]
Editor's Note: See also § 24-a following.
§ 24a.
Priorities
not affected by real property tax law. The provisions of title two
of article nine of the real property tax law shall not apply to the
county of Monroe nor to any city, town, village, school district or
special district within such county, having the power to levy, assess
and enforce the collection of taxes or other charges on real property.[8]
[8]
See also § 24-a preceding.
§ 25
Conveyances; title conveyed. If such
real estate affected by tax sale certificates be not redeemed as hereinbefore
provided, the county treasurer of said county shall, upon request,
deliver and execute to the purchaser, his heirs or assigns, on behalf
of the county of Monroe, upon receipt of payment of all taxes owing
and due the county of Monroe, a conveyance of the real estate so affected
which, when perfected in the manner hereinafter provided, shall vest
in the grantee an absolute estate in fee superior to any other title,
tax lien, or certificate of sale or encumbrance, except tax liens
for city taxes and assessments held by the city of Rochester, liens
for or certificates of sale representing unpaid village taxes and
assessments when held and owned by the village levying the same and
liens of the state of New York for taxes imposed directly upon the
said lands and tax liens or liens of certificates of sale that are
prior and paramount in law, and the said treasurer issuing such conveyance
shall be entitled to demand and receive from the grantee one dollar
as his compensation for preparing such conveyance.
§ 26
Conveyances; regularity. Every such
conveyance shall be executed by the treasurer of said county, under
his hand and seal, and the execution thereof shall be acknowledged
before a proper officer the same as other conveyances of real estate
are acknowledged and executed under the laws of this state; and such
conveyance shall be conclusive evidence that the sale was regular,
unless an action is brought in a court of competent jurisdiction to
set aside said conveyance within ninety days after the same is recorded
in Monroe county clerk's office.
§ 27
Treasurer to bid in for county in case
no person offers to bid full amount owing; tax sale certificates to
county of Monroe. The treasurer of the county of Monroe may bid, and
in the event no one else does, shall and is presumed to have bid in
for the county of Monroe at any sale of tax sale certificates, by
virtue of this act, every tax sale certificate by him put up for sale
and if the bid of said treasurer shall represent a sum equal to the
full amount of the taxes owing with all charges and interest thereon,
his bid shall be preferred over that of any other bidder. It shall
not be required that the treasurer make certificates of such sales
to the county of Monroe but the entry of the transaction in the sales
book of the county of Monroe shall be sufficient, excepting that the
county treasurer may in his discretion at any time make and execute
such certificates of sale to such county of Monroe that said county
of Monroe may at any time be possessed of such certificates for any
and all purposes as may be necessary or required by law. Such purchases
shall be subject to the same right of redemption as purchases by individuals,
and if the lands affected by the tax sale certificates sold shall
not be redeemed the treasurer shall, when requested, execute and deliver
a conveyance thereof to the county of Monroe, or its assigns, upon
payment by such assigns of all taxes owing and due the county of Monroe,
which shall vest in the county of Monroe as grantee, when perfected
in the manner hereinafter provided, an absolute estate in fee superior
to any other title, tax lien, lien of certificates of sale, or encumbrance,
except tax liens for city taxes and assessments held by the city of
Rochester, liens for or certificates of sale representing unpaid village
taxes and assessments when held and owned by the village levying the
same, and liens of the state of New York for taxes imposed directly
upon said lands, and which shall vest in any assign of the county
of Monroe, when perfected in the manner hereinafter provided, an absolute
estate in fee superior to any other title, tax lien, lien of certificates
of sale, or encumbrance, except tax liens for city taxes and assessments
held by the city of Rochester, liens for or certificates of sale representing
unpaid village taxes and assessments when held and owned by the village
levying the same, and liens of the state of New York for taxes imposed
directly upon said lands and liens of certificates of sale that are
prior or paramount in law.
§ 28
Validation of sales; conclusive evidence
tax sale certificate issued. The fact that the books in the county
treasurer's office show that tax sale certificates sold for taxes
have been purchased by the county of Monroe at any tax sale is, at
the expiration of one year from the date of said tax sale, conclusive
evidence that said tax sale was regular in all respects and that a
certificate of sale was issued to the county of Monroe.
§ 29
Waiver of irregularities unless action
brought in ninety days from passage of this act. After any outstanding
tax sale certificate heretofore held or hereafter held has or will
have remained in force at the expiration of the one year period of
redemption herein allowed by law, it shall be conclusive evidence
that the sale and proceedings prior thereto, from and including the
assessment of the lands, and all notices required by law to be given
previous to the expiration of the time allowed for redemption, were
regular and regularly given, published and served according to the
provisions of all laws directing and requiring the same, or in any
manner relating thereto, but all such certificates and the taxes and
tax sales on which they are based, shall be subject to cancellation
by reason of the payment of such taxes, or by reason of an illegal
levy of the same, or by reason of any defect in the proceedings affecting
the jurisdiction upon constitutional or other grounds, in an action
brought before a competent court therefor, provided such action shall
be brought, in the case of all sales heretofore held, where the one
year period of redemption allowed by law has expired, within ninety
days after the passage of this act, and, in the case of all other
sales heretofore or hereafter held, before the expiration of said
one year period of redemption allowed by law; except that, in the
case of any sale where the one year period of redemption will not
have expired until after the passage of this act but will have expired
prior to ninety days from the effective date of this act, then such
action must be brought within ninety days after the effective date
of this act.
§ 30
Treasurer may assign interest of county.
The treasurer may, at any time, sell and assign all the interest of
the county of Monroe in any or all certificates owned by the said
county of Monroe, either at public or private sale, as to him may
seem best for the interest of said county, to any person who shall
forthwith pay into the county treasury the amount of the purchase
money charged him by the treasurer, and the assignee of such certificates,
if the lands therein described be not redeemed, shall be entitled
to a deed therefor, which shall have the same effect and become absolute
in the same time, and on the performance of the like conditions as
in the conveyances under section twenty-seven hereof. Any owner of
a certificate of sale, other than the county of Monroe, upon assignment
of the same, must forthwith file in the Monroe county treasurer's
office a duly executed and acknowledged assignment thereof, and such
assignment shall not be otherwise effective, unless so filed, as against
any action instituted after the enactment of this law to foreclose
the tax, or tax lien, represented by the lien of said certificate
of sale, in which action the owner of said certificate of sale, as
appears from the records of the Monroe county treasurer's office,
is made a party defendant.
§ 30a.
Taxes represented
by certificates of sales owned by any person or corporation shall
not be marked paid or cancelled by the county treasurer unless said
certificates of sales are surrendered to said county treasurer by
the legal owner thereof, as appears from the records in said Monroe
county treasurer's office.
§ 31
Lien holders may redeem. Any person
having an interest in or lien upon premises affected by tax sale certificates
sold for taxes, pursuant to the provisions of this act, and remaining
unredeemed after the expiration of the one year period prescribed
in section twenty-two of this act, may thereafter, and at any time
before proceedings are instituted by any purchaser to obtain possession
and title of lands affected by tax sale certificates sold for unpaid
taxes as provided in section thirty-two hereof, redeem said land by
paying into the county treasury such consideration money with the
addition of interest at the rate of one and one-half per centum thereon
for each month and/or fraction thereof from the date of sale until
paid, and the amount that shall have been paid for the deed; and every
such redemption shall be as effectual as if made before the expiration
of the one year period allowed to redeem the land affected by the
tax sale certificate sold. Nothing herein, however, shall be construed
as a bar to the right to foreclose the lien of the certificate of
sale immediately upon the expiration of the one year period hereinbefore
referred to.
§ 32
Upon the expiration of the redemption
period prescribed by law, instead of receiving a deed pursuant to
section thirty of this act, the holder of a tax lien or tax sale certificate
may foreclose the lien thereof as in an action to foreclose a mortgage
as provided in section 1194 of the real property tax law and all provisions
of such section 1194 of the real property tax law shall apply to such
action. At any time following the commencement of an action to foreclose
such lien, the amount required to redeem the lien, or the amount due
the holder of such lien upon the public auction of the subject tax
parcel pursuant to such action, shall include reasonable attorneys'
fees, costs, allowances, costs of recording a release or lien, and
disbursements.[9]
[9]
Editor's Note: This section was amended by Ch. 307 of the
Laws of 2009.
§ 33
Final order declaring title absolute.
At any time after the expiration of the three months last aforesaid,
unless the premises are redeemed according to the terms and conditions
of said order, the county judge or special county judge may by a final
order declare the absolute title in fee to the premises vested in
the grantee superior to any other title, tax lien, lien or encumbrance,
except tax liens for city taxes and assessments held by the city of
Rochester, liens for or certificates of sale representing unpaid village
taxes and assessments when held and owned by the village levying the
same, and liens of the state of New York for taxes imposed directly
upon the said lands and all unpaid taxes, tax liens, and liens of
certificates of sale that are prior and paramount in law, and that
all other persons having any lien upon or interest in said premises
shall be from the date thereof, forever barred and cut off from any
and all right, title or interest in said property. Whenever title
to any real property within the county of Monroe is declared absolute
in fee in the county of Monroe, and conveyance to said county of Monroe
is recorded as hereinafter provided, all said real property shall
be deemed, from the date of such conveyance to the county of Monroe
and during the time the said county of Monroe shall continue to be
the record owner thereof, to be owned, possessed and held by the said
county of Monroe for a public use, and shall have the same exemption
from taxation accorded real property of a municipal corporation held
for a public use. Such lands so owned and held by the county of Monroe
shall not be advertised or sold for nonpayment of any taxes owing
to said county of Monroe and levied during the ownership of said county
of Monroe, but if said taxes remain unpaid after conveyance of the
said lands out of the county of Monroe, said lands may be advertised
and sold as omitted property in accordance with the provisions of
section eighteen of this act as amended.
§ 34
Final redemption by lien holders. Any
person having an interest in or lien upon said premises may, within
the three months mentioned in the last preceding section, unless action
to foreclose a lien of the certificate of sale has been theretofore
commenced, redeem the same by paying into the county treasury the
amount stated in the order to show cause; and such redemption shall
be as effectual as if made at any time prior to the granting of the
said order to show cause.
§ 35
Service of order to show cause. The
order to show cause required by section thirty-two of this act shall
be served by the sheriff or his deputy personally upon the person
who by the records in the Monroe county clerk's office appears
to be the owner of the property, the occupant thereof, the owner or
owners of the mortgage, judgment or other recorded lien, tax lien
or lien of certificate of sale, if any there be, if said owner or
owners reside in Monroe county; if not residents of said county, service
shall be made on such persons by depositing said order to show cause
in the Rochester post office, properly sealed and enclosed in a postpaid
wrapper, directed to said person at his last known place of residence.
The certificate of the sheriff stating the time, place and manner
of such service shall be presented to the county judge or special
county judge before the granting of the final order provided for in
section thirty-three of this act.
§ 36
When conveyance to be recorded. No conveyance
made in pursuance of this act shall be recorded until all notices
and orders required by the provisions of this act have been served,
and all proceedings required to be taken have been so taken; and the
final order required by section thirty-three of this act, and the
certificate of the county judge or special county judge stating that
all proceedings have been regular, and that all necessary notices
have been served, shall be attached to and recorded with such conveyance.
§ 37
Notice and affidavit to be filed. Within
one month after the service of the order to show cause required to
be served by section thirty-two of this act, a copy of such order
to show cause shall in all cases be filed with the county clerk, together
with the affidavit of the person making such service, which shall
specify the time, place and manner of such service.
§ 38
Sheriff's fees. For serving an
order required by the provisions of this act to be served by the sheriff,
he shall be entitled to charge and receive of the purchaser or grantee
for each such service, if personal, the same compensation to which
he is now entitled by law for serving a summons in a civil action;
and if served by mail he shall be entitled to a sum not to exceed
fifty cents for each such service.
§ 39
When sale to be cancelled. Whenever
the county treasurer shall discover, prior to the conveyance of any
lands affected by tax sale certificates sold for taxes by virtue of
this act, that the sale was for any cause whatever invalid or ineffectual
to give title to the lands sold, the lands affected by tax sale certificates
so improperly sold shall not be conveyed, but the treasurer shall
cancel the sale, and forthwith cause the purchase money and interest
thereon to be refunded out of the county treasury to the purchaser,
his representatives or assigns.
§ 40
Validation and confirmation or prior
assessments, taxes, sales and conveyances. All acts and proceedings
had and taken subsequent to April fifth, eighteen hundred and eighty-four
by the board of supervisors of the county of Monroe or by any officer
or other lawful county authority or agent, or by any board, body,
officer, assessor or agent of any city or town in the county, or of
any special improvement district in such town or towns created by
or pursuant to law, or of any board, body, officer, assessor or agent
of any school district in the county not wholly included within a
city, with respect to the levy, assessment and collection of taxes,
state, county or local, except city taxes, or to any apportionment,
assessment or special assessment for any local improvement, the cost
of which was or was intended to be paid by local assessment or tax
on property in a special improvement district, and all acts and proceedings
had and taken by the county treasurer of such county subsequent to
April fifth, eighteen hundred and eighty-four, with respect to sales
of unpaid taxes, assessments and special assessment in such county,
are hereby legalized, ratified and affirmed, notwithstanding any defect,
irregularity, omission or lack of lawful authority, unless an action
is brought in a court of competent jurisdiction to set aside any such
assessment, tax levy, tax sale, act, proceeding or other alleged illegal
action within ninety days after the passage of this act.
§ 41
Limiting notices. Notwithstanding the
provisions of any other law, general, special or local, and for the
purpose of perfecting title by conveyance from the county of Monroe
to the owners of the tax sale certificate sold for unpaid Monroe county
taxes, no other or further notice to redeem or to start the time to
redeem shall be required to be served or given to any owner, occupant,
mortgagee, lienor or other interested party, except as provided in
this act.
§ 42
Restriction and confinement of invalid
clauses. If any clause, sentence, paragraph or part of this act shall
for any reason be adjudged by any court of competent jurisdiction
to be invalid, such judgment shall not affect, impair or invalidate
the remainder thereof, but shall be confined in its operation to the
clause, sentence, paragraph or part thereof, directly involved in
the controversy in which such judgment shall have been rendered.
§ 43
Laws repealed. Chapter one hundred seven
of the laws of eighteen hundred and eighty-four, chapter seven hundred
eighteen of the laws of eighteen hundred and ninety-three, chapter
two hundred thirty-four of the laws of nineteen hundred and sixteen,
chapter ninety of the laws of nineteen hundred and twenty-two, chapter
one hundred seventy-one of the laws of nineteen hundred and thirty-one,
chapter four hundred seventy-six of the laws of nineteen hundred and
thirty-three and chapter six hundred sixty-three of the laws of nineteen
hundred and thirty-three are hereby repealed, and all acts and parts
of acts inconsistent with the provisions of this act are hereby repealed
so far as respects the county of Monroe; but such repeal shall not
revive any act already repealed nor affect any act done or right accrued
contingent, inchoate or consummate, or any suit, proceeding or prosecution
had or commenced, or any penalty incurred, previous to the passage
of this act.
§ 44
The provisions of the tax law of the
state of New York shall not apply to the assessment, levying and collection
of taxes in the county of Monroe in respect to any matter specifically
provided for herein.
§ 45
This act shall take effect immediately.
§ 46
No decree of judicial settlement shall
be made by the surrogate court of Monroe county, without an affidavit
that no annual taxes, local assessments, or water rates, are due and
owing the county of Monroe from and upon the property of the deceased
person, or his estate, unless the county of Monroe has appeared by
its legal adviser in such proceeding for judicial settlement; and
in such case it is the duty of such surrogate court to direct that
the county of Monroe be made a party to any proceeding for judicial
settlement.
§ 47
Notwithstanding the provisions of any
general, special, or local law, the board of supervisors of the county
of Monroe may sell any real property acquired by the county of Monroe
through tax sale proceedings upon such terms and conditions as it
may indicate, provided said board of supervisors shall have first
determined that such property is not needed for county purposes.
§ 48
The designation of the county treasurer
of Monroe county as used herein, shall include the director of finance
of the county of Monroe, or such other person or officer directed
by law to act as county treasurer.
§ 49
Whenever the term "board of supervisors"
is referred to in this act, it shall be deemed to mean and refer to
the county legislature, such being the county legislative body of
the county of Monroe.
[1]
Editor's Note: The text of this section includes all
amendments through Ch. 307 of the Laws of 2009.