[Adopted 11-5-2009 by L.L. No. 6-2009]
This article shall be known as "The Redemption of Tax Delinquent
Properties Law."
Sections 1110 and 1111 of the New York Real Property Tax Law,
effective January 1, 1995, permit the County of Rockland to enact
a local law providing for increase of the redemption period for residential
property owing delinquent taxes from two years to three years or four
years after the lien date. It is the intent of the Legislature of
Rockland County to adopt this article in compliance with the Real
Property Tax Law and increase the redemption period for residential
property to three years from the date of the lien. Said article shall
remain in effect until repealed or amended.
As used in this article, the following terms shall have the
meanings indicated:
The County of Rockland, New York.
Unpaid taxes, including interest, penalties and charges that
have accrued against a parcel from the date payment was due.
Includes special assessments that are levied by the County
Legislature at the time and in the manner provided by law for the
levy of County and town taxes.
Pursuant to provisions §§ 1110 and 1111 of the
New York Real Property Tax Law, the County Legislature hereby increases
the redemption period for residential property owing delinquent taxes
from two years to three years from the lien date. This increase shall
not apply to taxes that have become liens prior to the effective date
of this article. This increase in the redemption period shall expire
automatically three years from the effective date of this article,
unless further extended by the legislature by mere resolution.
