Monroe County, NY Chapter 673 Tax Act

GENERAL REFERENCES

Additional provisions regarding taxation — See Ch. 357.

In Rem Tax Foreclosure Act — See Ch. 635.

Sales Tax Adjustment Act — See Ch. 667.

§ 673-1 Chapter 441 of the Laws of 1938, as amended. [1]

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.

All complaints in regard to assessments shall be submitted in writing.

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:

"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."

§ 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."

"Dated: ....., 20....."

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.

§ 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.

§ 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.

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.

§ 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.

§ 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.

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.

[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:

Pay the balance due in full plus all accrued interest at any time prior to the twentieth day of August; or

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:

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

Additional partial payments may be made in any amount not less than one hundred dollars.

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.

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.

[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]

[4] Editor's Note: See Ch. 635, In Rem Tax Foreclosure Act. This section was added by Ch. 307 of the Laws of 2009.

§ 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.