[Adopted 6-21-1994 by L.L. No. 11-1994 (Ch. 458, Art. IV,
of the 1985 Code)]
A.Â
This Legislature hereby finds and determines that, pursuant to Chapter
602 of the Laws of 1993, the state has eliminated administrative,
nonjudicial foreclosures and established a uniform statewide system
for the foreclosure of tax liens by proceeding in rem.
B.Â
This Legislature further finds that Chapter 602 nevertheless provides
a limited opportunity for those municipalities with special acts relating
to tax enforcement to opt out from the new system.
C.Â
This Legislature also finds that the New York State Legislature has
adopted a special law, known as the "Suffolk County Tax Act,"[1] which sets forth an administrative procedure for the enforcement
of delinquent taxes. Accordingly, Suffolk County is a municipality
which may elect to opt out of the new program by enacting the appropriate
legislation.
[1]
Editor's Note: See Ch. 982 of the Tax Act.
D.Â
Therefore, the purpose of this article is to opt out of the new state
system for the foreclosure of tax liens by proceeding in rem and to
continue to enforce delinquent taxes through the procedures set forth
in the Suffolk County Tax Act.
Pursuant to Section 6 of Chapter 602 of the Laws of 1993, the County of Suffolk opts out of the provisions of Article 11 of the Real Property Law, as amended by Chapter 602, Section 5, of the Laws of 1993, and elects to continue to enforce the collection of taxes pursuant to the Suffolk County Tax Act, as such Act may, from time to time, be amended.
