[Amended 9-22-1970 by L.L. No. 11-1970; 5-28-1974 by L.L. No.
5-1974; 4-8-1975 by L.L. No. 2-1975; 5-9-2000 by L.L. No.
5-2000]
A. General provisions. For the purposes of this Article, each installment
of an assessment payable in annual installments shall be deemed to
be a separate assessment. In this Article, unless the context otherwise
requires, the word "tax" shall be interpreted as including water rents,
expenses incurred in repairing, grading and removing snow and ice
from sidewalks and all other items inserted in the annual tax roll
and made a part of the annual tax upon lands and tenements, and the
words "lands and tenements" shall be interpreted as including special
franchise.
B. Right to sell tax lien. The right of the city to receive taxes and
assessments due and unpaid, and the lien thereof, may be sold by the
city, and after such sale shall be transferred, in the manner provided
by this Article. The right and lien so sold shall be called "tax lien,"
and the instrument by which it is assigned shall be called "transfer
of lien."
C. First publication notices. On or before the 31st day of December
in each year, the Commissioner of Finance shall cause to be published
in the official newspapers of the city once a week for not less than
six (6) successive weeks a notice stating that the respective owners
of the lands and tenements in the City of Yonkers on which any taxes
or assessments have been imposed and become a lien and have remained
unpaid for one (1) year since the same were due and payable are required
to pay the amount of such taxes and assessments, together with all
unpaid taxes and assessments affecting such lands and tenements which
became a lien and were due and payable prior to a day named in such
notice, with all penalties thereon remaining unpaid, together with
interest thereon at the rate provided by law from the time the same
became due and payable to the time of payment, and the charges of
such notice, and all other costs and charges accrued thereon to the
time of payment, and further stating that if default shall be made
in such payment the lien of the city upon said lands and tenements
for any tax or assessment which became a lien and became due and payable
prior to said day named in said notice will be sold at public auction
at a day and place therein to be specified, not more than six (6)
months after the first publication of said notice for the lowest rate
of interest, not exceeding twelve per centum (12%) per annum, at which
any person or persons shall offer to take the same in consideration
of advancing the said taxes, assessments and penalties as the case
may be, the interest thereon as aforesaid to the time of sale, the
charges of notice and all other costs and charges accrued thereon,
and that such sale may be continued from time to time until all said
liens of taxes and assessments shall be sold.
[Amended 11-4-2008 by L.L. No. 10-2008]
D. Second publication notices. After the notices required in paragraph
C of this Section shall have been published once a week for not less
than six (6) consecutive weeks, the Commissioner of Finance shall
cause to be published in the official newspapers, once a week for
three (3) successive weeks, a further or additional notice setting
forth the lots and parcels of land, including the street address thereof,
upon which the tax lien is to be sold, described as in the tax rolls,
together with the aggregate amount of the tax lien thereon and the
assessed valuation of each said lot and parcel as last approved by
the City Assessor and confirmed by the City Council.
[Amended 11-4-2008 by L.L. No. 10-2008]
E. Pamphlet. The Commissioner of Finance may also cause a detailed statement
or description of the property the tax lien on which is to be sold
to be published in a pamphlet, and in such case shall deliver copies
of said pamphlet to any person applying therefor.
[Amended 11-4-2008 by L.L. No. 10-2008]
F. Error in description. No error in the description of any property
or in the statements of the amount of tax liens in such further or
additional notice or in such pamphlet shall render any sale void or
in any manner affect its validity.
G. In addition to all other notices required hereunder, the Commissioner
of Finance shall give the following notices prior to the sale of a
tax lien on any lands and tenements:
[Amended 11-4-2008 by L.L. No. 10-2008]
1. In the first tax bill issued for the tax year immediately following
a tax year in which the taxes imposed on a parcel of property were
not paid in full, the Commissioner of Finance shall cause to be printed
on such tax bill a prominent notice stating that there are unpaid
tax arrears from the prior tax year; issuing a warning that failure
to pay such tax arrears plus accrued interest and penalties can result
in the sale of a tax lien against the property, eventual foreclosure
of such a tax lien, and potential loss of the property; and stating
the telephone number and office where the taxpayer can obtain additional
information and pay the arrears.
2. If the tax arrears referred to in the notice mandated in subparagraph
1 of this paragraph, plus interest and penalties, are not paid in
full by the date by which the first installment of the current taxes
being billed is due and payable, then the Commissioner of Finance
shall cause a notice to be mailed to the property owner, within sixty
(60) days after such first installment is due and payable, at the
address as shown for the property owner on the city's tax rolls, with
a copy to be mailed to any mortgagee or other party who normally receives
tax bills on behalf of the taxpayer as shown on the city's tax rolls.
The notice shall inform the recipients that the prior year's taxes
are in arrears, shall specify the property as to which taxes are in
arrears; shall inform the recipient that the failure to pay such arrears
can result in the sale of a tax lien against the property; shall specify
the date on which such sale shall occur if arrears are not paid in
full; shall inform the recipient that subsequent to the sale of the
tax lien that the lien can be foreclosed and that such foreclosure
could result in the loss of the property; shall inform the recipient
of the telephone number and location of the city office at which further
information can be obtained and payment made; and shall contain such
other information as deemed advisable by the Commissioner of Finance.
3. If the arrears referred to in the notice mandated in subparagraph
2 of this paragraph, plus interest and penalties, are not paid in
full by the date by which the second installment of the current taxes
is due and payable, then the Commissioner of Finance shall mail a
second notice within forty-five (45) days after such installment is
due and payable. Except as provided herein, the notice shall contain
the information and otherwise conform to the requirements of subparagraph
2 of this paragraph, shall be prominently designated a "Second Notice,"
and shall inform the recipient that one notice had been previously
mailed and tax arrears still remain.
4. If the arrears referred to in the notice mandated in subparagraph
3 of this paragraph, plus interest and penalties, are not paid in
full by the date by which the final installment of the current taxes
is due and payable, then the Commissioner of Finance shall cause a
third and final notice to be sent by certified mail, return receipt
requested, within thirty (30) days after such third installment is
due and payable. Except as provided otherwise herein, the notice shall
contain the information and otherwise conform to the requirements
of subparagraphs 2 and 3 of this paragraph, shall be prominently designated
as a "Final Notice," and shall inform the recipient that no further
notices shall be mailed and unless the tax arrears are paid in full
the tax lien on the property shall be sold.
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No other notice or demand of the tax or assessment shall be
required to authorize the sale of tax liens on any lands and tenements
as herein provided.
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I. Failure to pay. If, notwithstanding the aforementioned notices, the
owner or owners shall fail to pay all tax arrears, plus all interest
and penalties, and any charges attending the aforementioned notices
then it shall and may be lawful for the said Commissioner of Finance
to cause the tax lien on such lands and tenements to be sold at public
auction, for the purpose and in the manner expressed in the aforementioned
notices, and such sale shall be made on the day and at the place mentioned
in the aforementioned notices, and shall be continued from time to
time, if necessary, until all the tax liens on the lands and tenements
so advertised shall be sold.
[Amended 11-4-2008 by L.L. No. 10-2008]
J. Cancellation. The Commissioner of Finance may, with the approval
of the City Council, cancel any certificate or lease or transfer of
tax lien for unpaid taxes and assessments, held by the City of Yonkers,
or to which the city has acquired the right, and upon such cancellation
the lien of such tax or assessment shall be and remain the same as
if no sale for such unpaid tax or assessment had been made.
[Amended 11-4-2008 by L.L. No. 10-2008]
K. Interest. To every such tax or assessment there shall be added interest
at the rate of eight per centum (8%) per annum, computed from the
time such tax or assessment became due to the time of payment of such
tax or assessment.
L. The Commissioner of Finance shall retain a copy of each notice sent
to each property owner pursuant to Subparagraphs 2, 3 and 4 of Paragraph
G, as well as records to demonstrate that such notices were mailed
as required herein.
[Amended 11-4-2008 by L.L. No. 10-2008]
[Amended 9-22-1970 by L.L. No. 11-1970; 5-9-2000 by L.L. No.
5-2000]
At any time after the cancellation of any certificate or lease or transfer of tax lien for unpaid taxes and assessments held by the City of Yonkers, or to which the city has acquired the right, the Comptroller may, with the approval of the City Council, sell at public auction, on the same terms and conditions as set forth in §
C19-1 hereof, any such tax lien after notice is given as required in Paragraphs D and G of §
C19-1.
[Added 5-9-2000 by L.L. No. 5-2000]
A. Within thirty (30) days after the completion of the tax lien purchase
and the transfer of the tax lien as shown in the Comptroller's record
of sales of tax liens, the purchaser shall give notice of the tax
lien purchase as required herein.
B. The purchaser shall give notice to each and every owner and mortgagee
of the property burdened by the tax lien. The notice shall be mailed
by certified or registered mail, return receipt requested, to such
owner(s) and mortgagee(s) as their names and addresses appear on the
tax rolls of the City and, if different, as their names and addresses
appear in the deed(s) and mortgage(s) recorded with the Westchester
County Clerk.
C. The notice shall include a copy of the transfer of tax lien issued
to the purchaser by the city; shall include a statement of the total
amount due under the tax lien; shall state the next date upon which
interest is to be paid to the lien purchaser and the amount which
is to be paid; and shall state that if semi-annual interest payments
are not timely paid and the tax lien is not paid in full by not later
than three (3) years from the date of the tax lien sale, then the
holder of the tax lien may foreclose the tax lien.
D. No action to foreclose a tax lien may be maintained, and no foreclosure
of a tax lien shall be allowed, unless the requirements of this section
have been satisfied and proof of such compliance is established by
clear and convincing evidence.
[Amended 11-4-2008 by L.L. No. 10-2008]
It shall be lawful for the Commissioner of Finance to suspend
or postpone any sale or sales of tax lien on lands and tenements or
any portion thereof which shall have been advertised for sale, to
any time not exceeding six (6) months from the day specified in any
such advertisement; provided, however, that the Commissioner of Finance
shall suspend or postpone the sale of any tax lien as to which an
agreement has been made in accordance with this section to the date
fixed by such agreement. All sales which shall be so postponed or
suspended may be made without further advertisement other than a general
notice of such postponement or suspension to be published in the official
newspapers. Before the sale of any tax lien, or if such lien shall
be bid in by the city, the Commissioner of Finance and Corporation
Counsel may enter into an agreement in writing with any person, firm
or corporation, owning or claiming to own any interest in the lot
or parcel of land subject to such tax lien, by which the amount of
such lien shall be paid in installments over a period of not more
than two (2) years with the option to such person, firm or corporation,
at any time to pay the entire amount of such tax lien with interest,
and the sale or foreclosure of the tax lien postponed as the case
may be, and shall submit such agreement for the approval of the City
Council. If the City Council shall approve said agreement by resolution,
said agreement may be executed and delivered on behalf of the city
by the Commissioner of Finance and Corporation Counsel.
[Amended 11-4-2008 by L.L. No. 10-2008]
The Commissioner of Finance or his or her deputies shall conduct
the sales hereinbefore provided to be made, and no auctioneer other
than said Commissioner of Finance or his or her deputies shall be
employed to make such sale, and no auctioneer's fee shall be charged
thereon. The Commissioner of Finance shall require from each purchaser
of a tax lien at the time of such sale a deposit on account of ten
per centum (10%) of the amount of the tax lien purchased by him or
her, and not later than ten (10) days from the date of sale, the balance
shall be paid to the Commissioner of Finance at his or her, office.
If no bid shall be received for a tax lien offered for sale, the Commissioner
of Finance, for and on behalf of the City of Yonkers, may bid in the
said tax lien at the rate of interest of twelve per centum (12%) per
annum, and upon such bid no deposit or payment in cash shall be required
from the city. When the city has bid in any tax lien a transfer of
tax lien to the city shall be executed by the said Commissioner of
Finance or a deputy in the form and manner prescribed for other transfers
of tax liens, and the city shall have the same rights in, to and under
such transfer of tax liens as if the same had been bought by any other
person. Transfers of tax lien shall be made and delivered to the purchaser
without charge upon payment of the amounts therein shown to be due.
In case any purchaser shall not complete his or her purchase in accordance
with the terms prescribed, and as herein provided, then the amount
deposited by him or her at the time of the sale shall be forfeited
to the city, and the entire tax lien upon the lands affected by such
purchase shall be sold again. Such resale shall be held at such time
and place as the Commissioner of Finance may direct and notice thereof
shall be advertised in the official newspapers in such manner and
for such time, not less than once in each of two weeks, as the Commissioner
of Finance may direct. All deposits forfeited as aforesaid shall remain
on deposit and be included as a part of the estimated revenues in
the next succeeding annual estimate. When the city has bid in any
tax lien, and a transfer of such lien has been made to the city, if
any person, firm, or corporation, shall offer to purchase such lien
for not less than the amount thereof, together with accrued interest,
the Commissioner of Finance may, and if directed to do so by the City
Council shall, execute on behalf of the city and deliver an assignment
of such lien to such person, firm, or corporation, upon receiving
the amount offered therefor.
[Amended 11-4-2008 by L.L. No. 10-2008]
A transfer of tax lien shall operate to transfer and assign the tax lien upon the lands or tenements described therein for the taxes and assessments, and penalties, the interest thereon, and the charges of the notices and advertisement given pursuant to §
C19-1 of this Article, and all other costs and charges, so advertised for sale, free of all taxes and assessments and penalties and interest thereon, which became due and payable before the day of the date mentioned in the advertisement of the sale as stated therein, and to create a lien upon the property affected thereby for the interest to which the purchaser may be entitled under his or her bid, but subject to the lien for and right of the city to collect and receive all taxes and assessments and penalties and interest thereon, which became due and payable or which became a lien on and after the day of the date mentioned in the advertisement for such sale as stated therein. A transfer of tax lien shall contain a transfer and assignment by the city of the tax lien sold to the purchaser, the date of sale, the aggregate amount of the tax lien so transferred, and the items of taxes, assessments, penalties, interest and charges of notices and advertisement composing the tax lien, the annual rate of interest which the purchaser has bid and will be entitled to receive, the date when the amount of the tax lien will be due, and a description of the real property affected by the tax lien. Each transfer of tax lien shall be subscribed by the Commissioner of Finance or one of his or her deputies or a successor in office of such Commissioner of Finance or deputy, and shall be acknowledged by the officer subscribing the same in the manner in which a deed is required to be acknowledged to be recorded in Westchester County.
[Amended 11-4-2008 by L.L. No. 10-2008]
The Commissioner of Finance shall keep in his or her office
a public record of sales of tax liens, and a copy of each transfer
of tax lien issued by him or her, and suitable books indexing such
records and copies. Assignments of transfers of tax lien duly acknowledged
may be filed and recorded in the office of the Commissioner of Finance.
A transfer of tax lien and any assignment thereof duly acknowledged
shall be deemed a conveyance under Article eight of the Real Property
Law, and may be recorded in the office of the Clerk of the County
of Westchester, Division of Land Records. Transfer of a tax lien and
all assignments thereof shall be recorded by said County Clerk in
the same manner as mortgages and assignments thereof, and without
payment of tax under Article eleven of the Tax Law. The record in
the office of the Commissioner of Finance of sales of tax liens, of
a transfer of tax lien, and of a copy of a transfer of tax lien, and
of an assignment of a transfer of tax lien; a record of a transfer
of tax lien in the office of said County Clerk and of an assignment
of tax lien, duly acknowledged, in the office of said County Clerk,
shall each be evidence in any court in the state without further proof.
A transcript of any record enumerated in this section, duly certified,
shall be evidence in any court in the state with like effect as the
original instrument of record. Neither the tax lien nor the rights
transferred or created by a transfer of tax lien shall be impaired
by failure of said County Clerk to record a transfer of tax lien made
by the city through the Commissioner of Finance. Unless a contrary
intent appears, a tax lien shall be presumed to be satisfied and discharged
whenever it shall appear from recorded instruments that the tax lien
has been transferred or assigned to the record owner of such lands
or tenements, notwithstanding other intervening estates or liens.
[Amended 11-4-2008 by L.L. No. 10-2008; 12-11-2018 by L.L. No. 14-2018]
The aggregate amount of each tax lien transferred pursuant to
this Article shall be due three years from the date of the sale. Until
such aggregate amount is fully paid and discharged, the holder of
the transfer of tax lien shall be entitled to receive interest on
such aggregate amount from the day of sale, semi-annually on the first
day of January and July, at the rate which the purchaser shall have
bid. The holder of the transfer of tax lien shall receive no additional
fees or compensation other than the aggregate amount of the lien and
applicable interest. If default shall be made in the payment of any
installment of such interest and shall continue for a period of thirty
days after such installment became due and payable, or if default
shall be made in the payment of any tax or assessment upon lands and
tenements affected by the transfer of tax lien, which became due and
payable after the day of the date mentioned in the advertisement of
the sale of the tax lien as stated therein, and such latter default
shall continue for a period of six months after the delivery of the
transfer of tax lien and after such tax or assessment became a lien,
then and in either such case, at the option of the holder of the transfer
of tax lien, the aggregate amount thereof shall become due and payable.
Any person having a legal or beneficial interest in the property affected
by a transfer of tax lien may satisfy the same before maturity upon
payment of the principal with interest at the rate bid to a time three
months after the date of such payment, or, if such principal is to
become due within three months after the date of such payment, with
interest at the rate bid up to the time the tax lien is to become
due. All installments of interest, and any payment made to satisfy
and discharge the principal of the lien, may be made to the Commissioner
of Finance either before or after the tax lien shall have become due
until and unless the recorded holder of the tax lien shall make and
deliver to the Commissioner of Finance an affidavit stating that such
holder has commenced an action to foreclose the tax lien and stating
the title of the action, the name and post office address of the attorney
of record for the plaintiff in such action; and, after the filing
of such an affidavit, the Commissioner of Finance shall not accept
any such payments. In case any payment of principal or interest shall
be made to the Commissioner of Finance as aforesaid he or she shall
receive the same for the benefit of the holder of the tax lien, and
shall give notice thereof to the purchaser, by mail addressed to such
address as may have been furnished to the Commissioner of Finance,
and shall pay the amount thus deposited to the person who according
to the record in his or her office appears to be entitled thereto,
or to the personal representatives of such person, but such payment
shall be made by the Commissioner of Finance only upon receiving surrender
of the transfer of tax lien.
[Amended 11-4-2008 by L.L. No. 10-2008]
A tax lien sold pursuant to the provisions of this Article must
be discharged upon the record thereof by the Commissioner of Finance
when payment is made to him or her of the principal and interest as
provided in the last preceding section, and also when the transfer
of tax lien is surrendered to him or her for cancellation and there
is presented to him a certificate executed by the purchaser, or the
personal representative or assignee of the purchaser, acknowledged
so as to be entitled to be recorded in Westchester County, certifying
that the tax lien has been paid or has been otherwise satisfied and
discharged. The transfer of tax lien thus surrendered and such certificate
of discharge must be filed by the Commissioner of Finance and he or
she must note upon the margin of the record of such sale, upon such
transfer of tax lien and upon the copy of the transfer of a tax lien
kept in his or her office a minute of such discharge and the date
of filing thereof. In case the transfer of tax lien shall have been
lost or destroyed or mutilated, if payment be made to the Commissioner
of Finance, or if a certificate of discharge be filed as hereinafter
provided, application for an order dispensing with the surrender of
the transfer of tax lien may be made in the same manner as is provided
in section three hundred and twenty-two of the Real Property Law,
the provisions of which, so far as the same may be, are hereby made
applicable to discharge of tax liens to the same extent as if Westchester
County was wholly embraced in a city of the first class. The Commissioner
of Finance shall upon demand issue his or her certificate showing
the discharge of any tax lien which may have been duly discharged
as provided in this section, and such certificate may be filed in
the office of the Clerk of the County of Westchester, and said Clerk
shall record the same, and upon the margin of the record of such transfer
of tax lien in his or her office shall note a statement that the same
has been discharged with a reference to the record of such certificate
in his or her office.
Tax liens and transfers of tax liens shall be exempt from taxation
by the state or any local subdivision thereof, except from the taxes
imposed by Article ten of the Tax Law. The real property affected
by any tax lien shall not be exempt from taxation by reason of this
section.
[Amended 5-9-2000 by L.L. No. 5-2000]
If the amount of any tax lien which shall have been transferred
by a transfer of a tax lien shall not be paid when under its terms
and the provisions of this Article such amount shall be due, the holder
of such tax lien may maintain an action in the Supreme Court to foreclose
such tax lien. In an action to foreclose a tax lien each and every
person shall be named as a party whom the plaintiff has reason to
believe, based upon a search of documents recorded with the Westchester
County Clerk, that such person has or may have an interest in or claim
upon the real property affected by the tax lien. Except as otherwise
provided in this Article, an action to foreclose a tax lien shall
be regulated by the provisions of the Civil Practice Act and by all
other provisions of law, and rules of practice applicable to actions
to foreclose mortgages on real property. All summonses or other notices
required to be published shall be published in a newspaper of general
circulation in the City of Yonkers. The people of the State of New
York may be made a party to an action to foreclose a tax lien in the
same manner as a natural person. Where the people of the State of
New York or the City of Yonkers is made a party defendant the complaint
shall set forth, in addition to the other matters required to be set
forth by law, detailed facts showing the particular nature of the
interest in or the lien on the said real property of the people of
the State of New York or the City of Yonkers, and detailed facts showing
the particular nature of the interest in or the lien on said real
property which plaintiff has reason to believe that the people of
the State of New York or the City of Yonkers has or may have in the
said real property, and the reason for making the people of the State
of New York or the City of Yonkers a party defendant. Upon failure
to state such facts the complaint shall be dismissed as to the people
of the State of New York or the City of Yonkers.
In an action to foreclose a tax lien the plaintiff may include
and join in one action all tax liens relating to or affecting two
or more separate and distinct parcels of real property belonging to
the same person or persons, firm or firms, or corporation or corporations.
[Amended 11-4-2008 by L.L. No. 10-2008]
In any action brought by the City of Yonkers as plaintiff to
foreclose a tax lien under this Article, the City of Yonkers as plaintiff
shall be entitled, without notice and without regard to adequacy of
any security of the debt, to the appointment of a receiver of the
rents and profits of the premises covered by the tax lien, and the
court shall appoint the Commissioner of Finance of the City of Yonkers
as such receiver to act without bond or other security, and all fees
received by him or her shall be paid into the city treasury. Except
as otherwise provided in this Article, the appointment of the receiver
shall be regulated by the Civil Practice Act and by all other provisions
of law and rules of practice applicable to the appointment of a receiver.
[Amended 11-4-2008 by L.L. No. 10-2008]
Whenever a cause of action, defense or counterclaim is for the foreclosure of a tax lien, or is in any manner founded upon a tax lien or a transfer of tax lien, the production in evidence of an instrument executed by the Commissioner of Finance in the form prescribed in §
C19-5 of this Article for a transfer of tax lien subscribed by or in behalf of the Commissioner of Finance shall be presumptive evidence that the lien purported to be transferred by such an instrument was a valid and enforceable lien, and that it has been duly assigned to the purchaser, and it shall not be necessary to plead or prove any act, proceeding, notice or action, preceding the delivery of such transfer of tax lien nor to establish the validity of the tax lien transferred by such transfer of tax lien. If a party or person in interest in any such action or proceeding claims that a tax lien is irregular or invalid, or that there is any defect therein, or that a transfer of a tax lien is irregular, invalid or defective, such irregularity, invalidity or defect must be specifically pleaded or set forth, and must be established affirmatively by the party or person pleading or setting forth the same.
In every action for the foreclosure of a tax lien, and in every
action or proceeding in which a cause of action, defense or counterclaim
is in any manner founded upon a tax lien or a transfer of tax lien,
such transfer of tax lien and the tax lien which it transfers shall
be presumed to be regular and valid and effectual to transfer to the
purchaser named therein a valid and enforceable tax lien. Unless in
such an action or proceeding such tax lien or transfer of tax lien
be found to be invalid, they shall be adjudged to be enforceable and
valid, for the amount thereof and the interest to which the holder
may be entitled, and a tax lien transferred by a transfer of tax lien
effectual to transfer such tax lien to the purchaser named therein.
[Amended 11-4-2008 by L.L. No. 10-2008]
In an action to foreclose a tax lien, unless the defendants
obtain judgment, the plaintiff shall be entitled to a judgment establishing
the validity of the tax lien so far as the same shall not be adjudged
invalid and of the transfer of tax lien, and directing the sale of
the real property affected thereby, or such part thereof as shall
be sufficient to discharge the tax lien, or such items thereof as
shall not be adjudged invalid and the interest thereon and all other
due and unpaid taxes and assessments which are liens on the real property,
together with the expenses of the sale, and the costs of the action.
At a sale pursuant to judgment in an action to foreclose a tax lien
wherein the City of Yonkers is plaintiff, said city, without authorization
other than that hereby given, may purchase the real property affected
at a price not exceeding the amount due to the plaintiff at the time
of such sale together with the costs and expenses of the sale plus
the amount of all due and unpaid taxes and assessments which are liens
on the premises and became due on or after the day of the date mentioned
in the advertisement of the sale of the said tax lien, unless a bid
in amount equal thereto be made by some person other than the plaintiff.
The moneys required to be paid by said city upon any purchase made
pursuant to the provisions of this section may be taken from any appropriate
fund of the city. The proceeds of any such sale over and above the
costs and allowances of the action shall be applied in like manner
as the proceeds of the sale of a tax lien to a person other than the
city. Any real property acquired by said city in the manner aforesaid
may be assigned by the City Council, for a public use, or sold at
public sale in the same manner as other real property of the city
is sold. In the event of the assignment of any such property for public
use the same shall be paid for as in the case of the purchase of other
property for such use at the price determined by the City Council,
and the consideration for such assignment as well as the proceeds
of any such public sale shall be deposited in the fund out of which
such property was paid for on the foreclosure sale. Whenever the balance
in any fund shall be more than would be necessary to redeem outstanding
obligations payable from said fund and to properly carry out the provisions
of this section, the Comptroller may certify that fact to the City
Council which, upon such certificate, may direct that the excess or
portion thereof be included as a part of the estimated revenues in
the next succeeding annual estimate.
[Amended 11-4-2008 by L.L. No. 10-2008]
The Mayor, or such other officer as may be empowered by an ordinance of the City Council shall, notwithstanding the provisions of any general, special or local law, or any provision of this Charter, sell any property acquired by said city pursuant to the provisions of §
C19-15 of this Article, if not assigned by the City Council for a public use or if not sold at a public sale in accordance with the provisions of section thirty-seven of the Second Class Cities Law, upon such terms for such sum as the City Council may, by resolution, fix and determine and said Mayor, or other officer so empowered, on behalf of said city shall execute, acknowledge and deliver a deed therefor.
[Amended 11-4-2008 by L.L. No. 10-2008]
The Mayor, or such other officer as may be empowered by an ordinance of the City Council, shall, notwithstanding the provisions of any general, special or local law, or any provision of this Charter, lease any property acquired by said city pursuant to the provisions of §
C19-15 of this Article, if not assigned by the City Council for a public use or if not sold or leased at a public auction sale in accordance with the provisions of section thirty-seven of the Second Class Cities Law, upon such terms and for such sums as the City Council may, by resolution, fix and determine, subject, however, to the provisions of the general zoning ordinances of the city, and said Mayor, or other officer so empowered, on behalf of said city shall execute, acknowledge, and deliver a lease therefor.
Every final judgment in an action to foreclose a tax lien shall
be binding upon, and every conveyance upon a sale pursuant thereto,
shall transfer to and vest in the purchaser all the right title and
interest, and estate in and claim upon the real property affected
by such judgment, of the plaintiff, each defendant upon whom the summons
is served, each person claiming from, through or under such a defendant
by title accruing after the filing of notice of pendency of the action
or after the entry of judgment and filing of the judgment roll in
the proper County Clerk's office, and each person not in being when
the judgment is rendered, who afterwards may become entitled to a
beneficial interest attaching to, or an estate or interest in such
real property or any portion thereof, provided that the person presumptively
entitled to such beneficial interest, estate or interest is a party
to such action or bound by such judgment. So much of section two hundred
seventeen of the Civil Practice Act as requires the court to allow
a defendant to defend an action after final judgment shall not apply
to an action to foreclose a tax lien. Delivery of the possession of
real property affected by a judgment to foreclose a tax lien may be
compelled in the manner prescribed in section nine hundred eighty-five
of the Civil Practice Act.
Any surplus of the proceeds of the sale, after paying the expenses
of the sale, and paying all taxes and assessments which became due
and payable on and after the day of the date mentioned in the advertisement
of the sale under which the foreclosed transfer of tax lien was issued,
and satisfying the amount of the tax lien and interest and the costs
of the action, must be paid into court, for the use of the person
or persons entitled thereto. If any part of the surplus remains in
court for the period of three months, and no application has been
made therefor, the court must, and, if an application therefor is
pending, the court may direct such surplus to be invested at interest,
for the benefit of the person or persons entitled thereto, to be paid
upon the direction of the court.
[Amended 11-4-2008 by L.L. No. 10-2008]
If no bid other than a bid made for and on behalf of the city
be received for a tax lien on any parcel of property at a duly advertised
sale and it shall appear to the Commissioner of Finance that the taxes,
assessments, penalties and interest, due and unpaid, amount to so
large a proportion of the value of the property that the security
is insufficient to attract bidders, then and in that event the Commissioner
of Finance and the Corporation Counsel shall investigate the facts
and fix a lesser amount for which in their judgment a tax lien bearing
twelve per centum interest can be sold. A certificate in writing,
signed by them, shall be submitted to the City Council, setting forth
the amount so determined by them, together with a brief statement
of the reasons for such reduction, which certificate shall include
the total amount of the taxes, assessments, penalties and interest,
due and unpaid, the assessed value of such parcel of real estate,
the value of the land as the same appears on the last preceding assessment
roll. If the City Council shall by resolution approve said certificate,
it shall be filed with the Commissioner of Finance, and thereafter
such reduced amount shall constitute the tax lien upon said real property
for the items therein enumerated, unless the same be increased as
hereinafter provided, which reduced amount shall bear interest at
the rate of eight per centum per annum computed from the date of such
certificate until fully paid, or until the tax lien thus fixed, together
with the lien for any other taxes, assessments, and penalties and
interest becoming due thereafter, shall be sold. The Commissioner
of Finance shall forthwith advertise the tax lien for such reduced
amount for sale to the highest bidder in the manner provided for the
advertisement for the sale of ordinary tax liens. Such tax liens shall
bear interest at twelve per centum and shall be sold to the person
bidding the highest amount of money in excess of the reduced amount
so fixed by the Commissioner of Finance and Corporation Counsel, provided
that if the bidding reaches the original amount of the tax lien on
the real property affected, together with all interest and penalties
thereon, the sale shall proceed in the manner provided in section
four of this Article; if such tax lien be sold for a sum greater than
the reduced amount fixed as aforesaid with interest and penalties
thereon, then such greater amount shall be considered the tax lien
upon the real property affected thereby. If no bid shall be received
at such sale, the Commissioner of Finance and Corporation Counsel
shall reconsider their determination and may submit a new certificate
in the manner hereinbefore provided, and if such new certificate be
approved by the City Council and filed with the Commissioner of Finance,
he or she shall proceed again as hereinbefore directed. Such procedure
shall be repeated until a tax lien for such taxes, assessments, and
accrued interest shall be sold.
[Amended 11-4-2008 by L.L. No. 10-2008]
If a transfer of a tax lien be vacated or be set aside or canceled,
or if it be adjudged in any action that a transfer of tax lien is
invalid or defective, or not sufficient to transfer a tax lien to
the purchaser thereof, or if in any action to foreclose a tax lien,
it be adjudged that the entire tax lien is void and not a valid lien
on the premises which it purports to affect, and that the complaint
be dismissed, or if in any action a sale of the property is directed
to be made subject to any easement and hence the amount of the lien
cannot be obtained upon sale of the property, the holder may surrender
such transfer of tax lien, together with a certified copy of such
judgment or decree, and also an assignment to the city of such judgment
directing sale to the Commissioner of Finance and thereupon shall
be repaid by the city the amount paid for such transfer of tax lien,
with interest from the time of such payment at the rate of six per
centum unless a lower rate be set forth in the transfer of tax lien,
in which event at such lower rate, and the city shall pay the taxed
costs and disbursements of any action or proceeding in which such
adjudication is made.
[Amended 11-4-2008 by L.L. No. 10-2008]
When it shall appear to the Commissioner of Finance that the
taxes or assessments, or both, due and unpaid, together with the interest
and penalties thereon, which may have been levied upon a parcel of
real estate subject to easements which were in existence prior to
the levying of such taxes or assessments, equal or exceed the sum
for which, under ordinary circumstances, such parcel of real estate
would sell subject to such easements, the Commissioner of Finance,
with the approval of the City Council may settle and adjust such unpaid
taxes or assessments or both with the interest and penalties thereon,
and when it shall appear to the Commissioner of Finance that such
parcel of real estate would sell under ordinary circumstances subject
to such easements for only a nominal sum, then the Commissioner of
Finance with the approval of the City Council may cancel such unpaid
taxes and assessments together with the interest and penalties thereon.
Before the sale of a tax lien or whenever the city shall have bid
in any tax lien if the Commissioner of Finance shall believe that
there is a doubt as to the validity of such lien, or any part thereof,
or that there is lack of sufficient evidence to support the lien or
any part thereof, he or she may refer the matter to the Corporation
Counsel, who shall investigate the law and the facts and report his
or her recommendations in writing to the City Council, and if the
Corporation Counsel shall so recommend, the City Council may by ordinance,
cancel or reduce such lien.
If, in any action to foreclose a tax lien, it shall be adjudged that some, but not all of the items constituting such tax lien are void and not a valid lien on the premises covered by such tax lien, or if in any action or proceeding it be adjudged that a transfer of tax lien is invalid or defective, as to some though not as to all of the items transferred, the holder of the transfer of tax lien, by instrument in writing duly acknowledged, shall retransfer to the city the items thus affected, and shall be repaid by the city such portion of the amount paid for such transfer of tax lien as may be applicable to the items thus affected, with interest from the time of such payment at the rate of six per centum unless a lower rate be set forth in the transfer of tax lien, in which event at such lower rate, and the city shall pay the taxed costs and disbursements of any action or proceeding, other than an action to foreclose the tax lien, in which such adjudication is made. The provisions of this section shall not apply to a tax lien which has been reduced as provided in §
C19-20 of this Article, unless by such an adjudication the amount of the tax lien which shall remain valid and enforceable, be reduced below the sum bid for the same and the interest thereon at the rate to which the holder of the transfer of tax lien is entitled, and the amount repaid by the city shall not exceed the difference between the sum to which the tax lien has been reduced, and the sum paid therefor, with interest thereon at the rate to which the holder of the transfer of tax lien is entitled.
[Amended 11-4-2008 by L.L. No. 10-2008]
Any person interested in or holding a lien upon any real property affected by any unpaid tax lien or transfer of tax lien may file a written notice with the Commissioner of Finance claiming that a transfer of tax lien is invalid or defective or that a tax lien which has been transferred pursuant to this Article or which is advertised to be transferred is invalid, defective, void, or ineffectual, or should be vacated or set aside. The Commissioner of Finance shall transmit all such notices to the Corporation Counsel, who shall examine into the facts and proceedings resulting in the tax lien or transfer of tax lien mentioned in such notice; before a determination is had the Corporation Counsel shall serve a copy of such notice upon the holder of the transfer of tax lien which is thus questioned or which transfers the items thus questioned and shall give such holder an opportunity to be heard. The Corporation Counsel shall certify in writing his or her opinion upon the matters and questions raised by such notice, and if he or she concludes that a defense in an action to foreclose the tax lien would succeed in whole or in part he or she shall so certify, and shall recommend what action shall be taken by the city concerning the same. If the Corporation Counsel concludes that such defense would succeed in whole or in part and recommends repayment by the city of the amount paid for a transfer of tax lien which would be applicable to any item, he or she shall state the reasons for such recommendation, and if it be approved by the City Council the city shall require the surrender of the transfer of tax lien or the retransfer to it of the item or items of tax lien which are found to be void or defective, and shall make repayment therefor in the same manner as if such transfer of tax lien, tax lien or items had been adjudicated in the manner provided in §§
C19-21 and
C19-23 of this Article. Neither the provisions of this section nor any act or proceeding thereunder shall impair or in any other manner affect the rights or remedies of any person interested in, or holding any lien upon, real property to question the validity of any tax, assessment, or tax lien, or any part or item of any tax lien.
[Amended 11-4-2008 by L.L. No. 10-2008]
No claim shall be made against the city under §§
C19-21,
C19-23 or
C19-24 of this Article by the holder of any tax lien, unless action to foreclose the tax lien or transfer of tax lien upon which such claim is founded be commenced within four years from the time of the sale resulting in such transfer of tax lien. Nor shall any claim be made against the city under §§
C19-21 or
C19-23 of this Article, unless within ten days after the commencement of any action or proceeding to vacate, set aside or cancel a transfer of tax lien, or a tax lien or an item mentioned in a transfer of tax lien, or unless within ten days after the service of any pleading or other paper in an action or proceding in which any transfer of tax lien, or item mentioned in a transfer of tax lien, is brought into question, sought to be set aside, vacated, or cancelled, or which sets forth or pleads any defense to an action to foreclose a tax lien, notice in writing be served upon the Corporation Counsel setting forth the question or objection raised to the best knowledge of the holder of the transfer of tax lien, or his or her attorney, and demanding that the city take up the prosecution or defense of the action or proceeding. All proceedings in such action or proceeding shall be stayed for thirty days or such shorter time as the Corporation Counsel shall stipulate in writing. It shall be the duty of the Corporation Counsel to examine the questions raised, and, in order to protect the interests of the city, he or she shall have the right to be substituted for the attorney of record of the holder of the transfer of tax lien, or appear as attorney of record for the holder of any such transfer of tax lien, to conduct or defend any such action or proceeding in the name of the holder of the transfer of tax lien, and to bring any other action or proceeding for, on behalf of and in the name of the holder of such transfer of tax lien as he or she may deem advisable, to take appeals, and to argue appeals taken by the adverse party, as he or she may deem advisable. It shall be the duty of the Corporation Counsel to protect the interest of the city in all matters, actions and proceedings relating to tax liens and transfers of tax liens; to intervene on behalf of the city or of the holder of a transfer of tax lien in, or to make the city a party to any action in which he or she believes it to be to the interest of the city so to do, by reason of any matter arising under or relating to any tax lien or transfer of tax lien, or advertisement of sale of tax liens. In any action or proceeding in which the Corporation Counsel pursuant to this section shall be substituted, or shall appear, it shall be without expense to the holder of the transfer of tax lien, and all costs recovered on behalf of such holder of a transfer of tax lien in any action or proceeding conducted or defended by the Corporation Counsel shall belong to the city and shall be collected, applied and disposed of in the same manner as are other costs recovered by the city.
[Amended 11-4-2008 by L.L. No. 10-2008]
If a transfer of tax lien be vacated or be set aside or canceled, or if it be adjudged that a transfer of tax lien is invalid or defective or insufficient to transfer a tax lien to the purchaser thereof, or if in any action to foreclose a tax lien, it be adjudged that a tax lien is not a valid lien on the premises which it purports to affect, because of some irregularity in the proceedings had, and if, in pursuance to any such adjudication, the purchaser of said transfer of tax lien shall have surrendered such transfer of tax lien to the Commissioner of Finance and shall have been repaid by the city the amount paid for such transfer of tax lien, with interest and costs and disbursements of the said action or proceeding in which such adjudication was made, then and in that event, the tax lien which was purported to be transferred and assigned in such transfer of tax lien shall remain as a valid lien upon the premises which it affects, except to such extent as it may have been adjudged irregular or invalid, and the Commissioner of Finance shall proceed to sell anew, as provided in §
C19-1 of this Article, so much of the said tax lien as is not valid as if no prior sale purporting to transfer the said tax lien had taken place.
[Amended 11-4-2008 by L.L. No. 10-2008]
Whenever any transfer of tax lien given by the Commissioner
of Finance as in this Article provided, shall be lost, the Commissioner
of Finance may receive evidence of such loss, and on satisfactory
proof of the fact shall execute and deliver a duplicate to such person
or persons who shall appear entitled thereto, and may also, in his
or her discretion, require a bond of indemnity to the City of Yonkers.
[Amended 11-4-2008 by L.L. No. 10-2008]
The Corporation Counsel shall not be entitled to receive to
his or her own use any costs or allowances which shall be collected
from an adverse party in any action which the City of Yonkers shall
commence for the foreclosure of a tax lien or liens.
[Amended 11-4-2008 by L.L. No. 10-2008]
In any sale of any property acquired under the provisions of
this Article, the City of Yonkers shall have the right to take back
a purchase money mortgage or mortgages as a part of the consideration
for such sale and upon such terms and conditions as shall be authorized
by the City Council of the City of Yonkers.
[Added 4-12-2011 by L.L. No. 5-2011]
Any tax lien at least two years old held by the City of Yonkers
may be summarily foreclosed by the City in the manner provided in
this Article.
[Added 4-12-2011 by L.L. No. 5-2011]
A. The Commissioner of Finance shall file in the office of the Westchester County Clerk a list of all parcels of the property with delinquent tax liens held and owned by the City of Yonkers which the City intends to foreclose under this Article, except those excluded from such list in the manner prescribed by §
C19-42 of this Article, to be known as the "foreclosure list." This list shall contain as to each parcel the following:
(1) The tax account number as shown in the records of the Commissioner
of Finance and the street address and tax map number if applicable.
(2) The name of the last known owner, as the name appears on the latest
tax or assessment roll of the City.
(3) There may be a separate list for each existing tax map section within
the City of Yonkers.
(4) The amount of each tax lien to be foreclosed. The foreclosable tax
lien shall include an additional fee of $400 per parcel, to defray
some of the costs of the foreclosure action.
B. The filing of the foreclosure list in the Westchester County Clerk's
office shall constitute and have the same force and effect as the
filing and recording in said office of an individual and separate
notice of pendency of action and as the filing in the Supreme Court,
County of Westchester of an individual and separate complaint by the
City of Yonkers against all of the real property therein described
to enforce the satisfaction of any tax liens on the foreclosure list.
C. The Westchester County Clerk shall record and index the foreclosure
list in a separate book or computerized index kept for that purpose
in the name of the City of Yonkers, which shall constitute due recording
and indexing in lieu of any other requirement under the Civil Practice
Law and Rules or otherwise.
D. The Commissioner of Finance shall file a copy of the foreclosure
list in the office of the Corporation Counsel and in the office of
the City Clerk.
[Added 4-12-2011 by L.L. No. 5-2011]
A. Twenty-one months after lien date, or as soon thereafter as is practicable,
the Commissioner of Finance shall execute a petition of foreclosure
pertaining to those properties which remain subject to delinquent
tax liens.
B. Upon the filing of the foreclosure list in the office of the Westchester
County Clerk, the Commissioner of Finance shall cause a notice of
foreclosure to be published once a week for six successive weeks in
two newspapers published in the City of Yonkers, at least one of which
shall be an official newspaper of the City of Yonkers. In the first
publication in each newspaper, the list itself shall be published
with the notice.
C. Before publication, the Commissioner of Finance shall designate a
date, at least eight weeks from the date of the first publication
of the notice of foreclosure, as the "redemption deadline date."
D. The petition shall be dated and verified by the Commissioner of Finance
and shall be filed with the Westchester County Clerk no later than
five business days after the execution thereof and shall be in substantially
the following form:
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SUPREME COURT, COUNTY OF WESTCHESTER
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IN THE MATTER OF THE FORECLOSURE OF TAX LIENS BY PROCEEDING
IN REM PURSUANT TO ARTICLE XIX OF THE CHARTER OF THE CITY OF YONKERS.
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PETITION OF FORECLOSURE OF TAX LIENS BY THE CITY OF YONKERS
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PLEASE TAKE NOTICE that on ____________________ the Commissioner of Finance of the City of Yonkers filed in the office of the Westchester County Clerk a list of parcels of property on which the City of Yonkers holds a lien for taxes, assessments, fees or other charges which is at least two years old and which the City of Yonkers intends to foreclose by an action in rem pursuant to § C 19-30 Article XIX of the Charter of the City of Yonkers. |
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The above-captioned proceeding is hereby commenced to enforce
the payment of delinquent taxes or other lawful charges which have
accumulated and become liens against certain property. The parcels
to which this proceeding applies are as follows: (insert descriptions
and the names of the owners of record of each such parcel as of the
date of the filing of the foreclosure list attached to petition.)
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(A copy of that list was published in this newspaper on ________________________)
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The foreclosure list contains as to each parcel:
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1.
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The tax account's certification and address;
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2.
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The name of the last known owner;
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3.
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The amount of each tax lien.
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All persons having an interest in the real property described
in the foreclosure list are hereby notified that the filing of the
list constitutes the commencement by the City of Yonkers of an action
in the Supreme Court, County of Westchester, to foreclose the tax
liens therein described by an action in rem and that the list constitutes
a notice of pendency of action and a complaint by the City of Yonkers
against each parcel of land therein described to enforce the satisfaction
of such tax liens. This action is brought against the real property
only. No personal judgment will be entered in this action for the
delinquent taxes, assessments, fees or other charges.
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A copy of the petition and foreclosure list has been filed in
the office of the Commissioner of Finance and will remain open for
public inspection up to and including ____________ day of ____________
(here insert the designated redemption deadline date).
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Any person may on or before that date redeem any parcel on the
foreclosure list by paying to the Commissioner of Finance the amount
of all delinquent taxes, assessments, fees and other charges stated
on the foreclosure list, plus accrued interest and late payment charges.
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Any person right having any title or interest in or lien upon
any parcel on the foreclosure list may, at any time up to redemption
deadline date, serve a verified notice of interest or verified answer
upon the Corporation Counsel setting forth in detail the nature and
amount of his or her interest or any defense or objection to the foreclosure.
The notice of interest or answer must also be filed in the office
of Westchester County Clerk.
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Any person who fails to redeem or to serve a notice or an answer
by the redemption deadline date shall be barred thereafter from asserting
his or her interest in the pending foreclosure action, and judgment
in foreclosure may be granted without regard for, and in extinguishment
of, the interest of any such person.
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Commissioner of Finance
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E. The Commissioner of Finance shall on or before the date of the first
publication of the notice above set forth, post a copy of such notice
at the Westchester County Courthouse in the place provided for the
posting of public notices.
F. Nothing contained herein shall be construed to preclude the Commissioner
of Finance from providing for additional public notice of foreclosure
by other means, including broadcast on the local access channel of
a cable television company having a franchise within the City of Yonkers.
[Added 4-12-2011 by L.L. No. 5-2011]
A. Parties entitled to notice. The Commissioner of Finance shall on or before the date of the first publication of the petition and notice above set forth cause a notice to be mailed to (i) each owner and any other person whose right, title or interest was a matter of public record as of the date the petition with foreclosure list was filed which right, title or interest will be affected by the termination of the redemption period, and whose name and address are reasonably ascertainable from the public record, including the records in the offices of the Surrogate of Westchester County, or from material submitted to Commissioner of Finance pursuant to subdivision D of this section, and (ii) any other person who has filed a notice of interest pursuant to §
C19-37 of this Article which has not expired.
B. Notification method.
(1) Such notice shall be sent to each such party both by certified mail
and ordinary first class mail, subject to the provisions of paragraph
4 of this subdivision. The notice shall be deemed received unless
both the certified mailing and the ordinary first class mailing are
returned by the United States postal service within forty-five days
after being mailed. In that event, the Commissioner of Finance or
his or her agent shall attempt to obtain an alternative mailing address
from the United States postal service. When notice is required to
be sent to the New York State Commissioner of Taxation and Finance,
an alternative notice may be used by the Commissioner of Finance,
in accordance with instructions prescribed by the Commissioner of
Taxation and Finance.
(2) If an alternative mailing address is found, the Commissioner of Finance
shall cause the notice to be mailed to such owner at such address
both by certified mail and by ordinary first class mail. Notwithstanding
any provision of law to the contrary, such owner may redeem the parcel
in question or serve a duly verified answer to the petition of foreclosure
until either the thirtieth day after such mailing, or the date specified
by the notice of foreclosure as the last day for redemption, whichever
is later.
(3) If no alternative mailing address can be found, then in the case
of any owner, the Commissioner of Finance shall cause a copy of such
notice to be posted as provided herein on the property to which the
delinquent tax lien relates; in the case of a non-owner, the Commissioner
of Finance shall cause a copy of such notice to be posted in his or
her office and in the office of the Westchester County Clerk. Notwithstanding
any provision of law to the contrary, the party to whom such notice
is directed may redeem the parcel in question or serve a duly verified
answer to the petition of foreclosure until either the thirtieth day
after such posting or delivery, or the date specified by the notice
of foreclosure as the last day for redemption, whichever is later.
(4) Where an owner is listed as "unknown" on the tax roll and the name
of such owner cannot be found in the public record, the notice shall
be mailed to the property address by ordinary first class mail addressed
to "occupant" and a copy thereof shall be posted on the property to
which the tax lien relates.
C. Posting of notice. When a notice is required to be posted on the
property to which the delinquent tax lien relates pursuant to this
section, the posting shall be deemed sufficient if it is either (i)
affixed to a door of a residential or commercial structure on the
premises, or (ii) attached to a vertical object, such as a tree, post
or stake, and plainly visible from the road. Provided, that if, when
visiting the premises for this purpose, the Commissioner of Finance
or his or her agent should find thereon an occupant of suitable age
and discretion, he or she may deliver such notice to such occupant
in addition to or in lieu of posting it. The process of so posting
or delivering such notice shall warrant the imposition of an extra
charge of one hundred dollars against the parcel, in addition to any
other charges authorized by this Article and without regard to any
limitations set forth therein.
D. Changes of address. It shall be the responsibility of any party entitled
to notice pursuant to this section to notify the Commissioner of Finance
when his, her or its address changes. Such notification need not be
in any particular form as long as it is in writing, affirmatively
states that such party's address has changed or uses language to that
effect, and sets forth the new address. It shall not suffice to submit
to the Commissioner of Finance an item that merely displays the new
address, such as a check upon which the new address has been imprinted,
or a letter or envelope which uses the new address as the return address,
unless such submission includes language clearly indicating that such
address is that party's new address. In the event that a foreclosure
proceeding is challenged on grounds of lack of notice, and the party
raising this issue failed to provide a current address to the Commissioner
of Finance pursuant to this paragraph, the court having jurisdiction
may take such failure into account when evaluating whether reasonable
notice was given.
E. Public record. For purposes of this section, the public record shall
be deemed to consist of the books or records maintained by the Westchester
County Clerk in which the property is located, the books or records
kept by the clerk of the Surrogate's Court of Westchester County in
which the property is located pursuant to section twenty-five hundred
two of the surrogate's court procedure act, the tax rolls in the possession
of the Commissioner of Finance dated from the applicable lien date
forward.
F. Content of notice. The notice to be so mailed shall consist of (a)
a copy of the petition, provided that such copies need not include
the descriptions or the names of the owners of any parcels in which
the addressee does not have an interest, and (b), a statement substantially
as follows:
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To the _______________________ (property owner, lien holder,
party claiming interest)
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You are presumed to own or have a legal interest in one or more
of the parcels of real property described on the enclosed petition
of foreclosure.
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A proceeding to foreclose on such property based upon the failure
to pay real property taxes has been commenced by the City of Yonkers.
Foreclosure will result in the loss of ownership of such property
and all rights in that property.
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To avoid loss of ownership or of any other rights in the property,
all unpaid taxes and other legal charges must be paid prior to _______________
(insert the last date to redeem) or you must interpose a duly verified
answer in the proceeding. You may make payment to The City of Yonkers,
Commissioner of Finance, 40 South Broadway, Room 210, Yonkers, New
York 10701, in the amount of all such unpaid taxes and legal charges
prior to that date. You may wish to contact an attorney to protect
your rights.
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After _______________ (insert the last date to redeem), a court
will transfer the title of the property to the City of Yonkers by
means of a court judgment.
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Should you have any questions regarding this notice, please
call ______________ (insert the name of the Commissioner of Finance)
at (914) 377-6160.
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(1) An affidavit of mailing of such notice shall be executed.
(2) The failure of any intended recipient to receive any such notice
shall not invalidate any tax or prevent the enforcement of the same
as provided by law.
(3) The service of the notice required by this section shall be deemed
to be equivalent to the service of a notice of petition pursuant to
section four hundred three of the civil practice law and rules.
(4)
(a)
Nothing contained herein shall be construed to preclude the
Commissioner of Finance from issuing, at his or her discretion, a
duplicate of any such notice, clearly labeled as such, through means
other than ordinary first class mail, including but not limited to
personal service, registered or certified mail, facsimile transmission,
or electronic mail.
(b)
Nothing contained herein shall be construed to preclude the
Commissioner of Finance from issuing at his or her discretion, one
or more informal notices to an owner or other party prior to issuing
the notice required by this section.
(c)
The failure of the Commissioner of Finance to mail any such
discretionary notice, or the failure of an intended recipient to receive
such a notice, shall not invalidate any tax or prevent the enforcement
of the same as provided by law.
(d)
Any notice mailed by ordinary first class mail pursuant to subdivision
one of this section may also be mailed in duplicate by certified mail
at the option of the Commissioner of Finance.
[Added 4-12-2011 by L.L. No. 5-2011]
It shall not be necessary for the City to plead or prove that
all steps and proceedings required by law for the assessment and levy
of the taxes or other lawful charges against the parcels of real property
set forth in the petition and all such taxes or other lawful charges
and the lien thereof shall be presumed to be valid. A respondent alleging
any jurisdictional defect or invalidity in the tax, or in the proceeding
for the enforcement thereof, must particularly specify in his or her
answer such jurisdictional defect or invalidity and must affirmatively
establish such defense. The provisions of this Article shall apply
to and be valid and effective with respect to all respondents even
though one or more of them be infants, incompetents, absentees, or
non-residents of the State of New York.
[Added 4-12-2011 by L.L. No. 5-2011]
A. At any time up to the redemption deadline date, any person may redeem
any parcel on the foreclosure list by paying to the Commissioner of
Finance the full amount of the tax lien stated on the foreclosure
list, plus accrued taxes, interest and late payment charges.
B. The person redeeming shall be entitled to a certificate of redemption
from the Commissioner of Finance describing the parcel in the same
manner in which it is described in the foreclosure list. Upon the
filing of such certificate in the office of the Westchester County
Clerk, the Clerk shall mark "redeemed" and the date of such filing
opposite the description of such parcel on such list. Such notation
shall operate to cancel the notice of pendency of action with respect
to such parcel, and the foreclosure action shall be deemed withdrawn
with respect to such parcel.
[Added 4-12-2011 by L.L. No. 5-2011]
A. In the event the City should hold more than one tax lien against
a parcel, the liens need not be redeemed simultaneously. However,
the liens must be redeemed in reverse chronological order, so that
the lien with the most recent lien date is redeemed first, and the
lien with the earliest lien date is redeemed last. Notwithstanding
the redemption of one or more of the liens against a parcel as provided
herein, the foreclosure of any open liens held by the City shall proceed
according to the provisions of this Article as long as the earliest
lien remains unredeemed.
B.
(1) Whenever one or more liens against a parcel are redeemed as provided
herein, but the earliest lien remains unredeemed, the receipt issued
to the party redeeming shall include a statement in substantially
the following form: "This parcel remains subject to one or more delinquent
tax liens. The payment you have made will not postpone the foreclosure
of the outstanding lien or liens. Continued failure to pay the entire
amount owed will result in the loss of the property."
(2) Failure to include such a statement on the receipt shall not invalidate
any tax lien or prevent the enforcement of the same as provided by
law.
C. When all of the liens against the parcel have been redeemed, a certificate of redemption shall be issued upon request, as provided under §
C19-35 of this Article.
[Added 4-12-2011 by L.L. No. 5-2011]
A. At any time up to the redemption deadline date, any person who has
any interest in any parcel on the foreclosure list, and who wishes
to preserve that interest during the pendency of the foreclosure action,
may serve a verified notice of interest upon the Corporation Counsel.
Such notice shall specify by tax identification account number the
parcel or parcels to which it pertains and shall set forth the nature
and amount of the interest in the parcel.
B. At any time up to the redemption deadline date, any person who has
any interest in any parcel on the foreclosure list, and who has a
legal defense or objection to the foreclosure of the tax lien on such
parcel, may serve a verified answer upon the Corporation Counsel.
Such answer shall specify by tax identification account number the
parcel or parcels to which it pertains and shall set forth the nature
and amount of the alleged interest in the parcel, along with the factual
and legal basis for the defense or objection to the foreclosure.
C. Any such notice of interest or answer must be filed in the office
of the Westchester County Clerk.
[Added 4-12-2011 by L.L. No. 5-2011]
Any person who fails to redeem or to serve a notice of interest
or answer by the redemption deadline date, or by the deadline specified
in the notice mailed pursuant to § C 19-38 if such a notice
was mailed to such person, shall be barred thereafter from asserting
his or her right, title, interest, defense or objection in the pending
foreclosure action, and judgment in foreclosure may be granted without
regard for, and in extinguishment of, the interest or defense of any
such person.
[Added 4-12-2011 by L.L. No. 5-2011]
A. If the Commissioner of Finance determines that a meritorious defense
has been raised in any answer duly served upon his or her, he or she shall direct that the parcel or parcels to which
the defense pertains be withdrawn from the foreclosure list.
B. If the Commissioner of Finance determines that a defense raised in
any answer duly served upon him or her is without merit, he or she
shall either move the court for summary judgment or, if there appears
to be a triable issue of fact, request the court to refer the matter
immediately for a hearing.
C. Upon the hearing, there shall be a presumption that the tax lien
is valid in all respects. A person alleging any jurisdictional defect
or invalidity in the tax lien must particularly specify in his or
her answer such jurisdictional defect or invalidity and must affirmatively
establish such defense. Proof that the tax was paid together with
any interest or penalty which may have been due, or that the property
was not subject to the tax, shall constitute a complete defense. Any
hearing shall be given preference over all other causes and actions.
D. If the Commissioner of Finance determines that a notice of interest
duly served upon him or her is without merit, he or she shall either
move the court for summary judgment or, if there appears to be a triable
issue of fact, request the court to refer the matter immediately for
a hearing. The person asserting the validity of the interest shall
have the burden of proving it.
E. If no such motion is made to challenge a notice of interest duly
served upon the Commissioner of Finance, the interest alleged in said
notice of interest shall be deemed admitted.
[Added 4-12-2011 by L.L. No. 5-2011]
A. At any time up to the date two weeks prior to the redemption deadline
date, any eligible owner of a parcel on the foreclosure list may apply
to the Commissioner of Finance to enter in a delinquency agreement
with respect to that parcel.
B. The Commissioner of Finance is hereby authorized and directed to
make rules and regulations regarding the eligibility of persons to
enter into such agreements. In making the rules and regulations, the
Commissioner of Finance shall take into consideration the goals of
encouraging resident homeownership, maintaining and using property
in compliance with the law and City policies, discouraging abandoned
or vacant buildings and generally restricting the availability of
such agreements to persons with bona fide financial need.
C. A delinquency agreement for any parcel shall require payment to the
Commissioner of Finance of the full amount of any tax lien against
that parcel on the foreclosure list, plus interest and late payment
charges accrued to date; plus any other past due installment of taxes,
assessments, fees or charges, including accrued interest and late
payment charges, against that parcel, in the following manner: A down at the time of execution of the agreement. The balance
of the total amount shall be paid in periodic installments over a
specified period of time not to exceed five years. Interest shall
accrue on the outstanding balance at the same rate provided generally
for taxes in § C18-7 of the City Charter. The agreement
shall provide that all or any part of the outstanding balance may
be paid ahead of schedule to the Commissioner of Finance, with no
penalty and with only such interest as has accrued to the date of
payment. The Commissioner of Finance is authorized to make rules and
regulations regarding the terms, execution and enforcement of delinquency
agreements and to incorporate in each delinquency agreement additional
and different terms and condition, as he or she deems appropriate,
consistent with the provisions of this section and the applicable
rules and regulations.
D. All rules and regulations promulgated by the Commissioner of Finance
pursuant to this section, including all amendments thereto, shall
be filed in the office of the City Clerk and officially communicated
to the City Council.
E. A delinquency agreement shall not be assignable unless specifically
permitted in writing by the Commissioner of Finance.
F. The court may, on motion of the Corporation Counsel, grant a stay
of proceedings, prior to entry of final judgment in foreclosure, as
to any parcel for which delinquency agreement has been executed.
G. Default on a delinquency agreement shall be deemed to occur when
any payment required under the agreement, either of the outstanding
balance or of an installment of current taxes, assessments, fees and
other charges, is not paid within 30 days of its due date under the
agreement or when such parcel is sold and the agreement is not assigned
to the new owner or upon the occurrence of any other event designated
in the agreement as a default. Upon default the Corporation Counsel
may make a motion to the court to vacate the stay with respect to
that parcel. The motion shall be made on notice to the owner of the
parcel and to any other person who has requested, in writing, that
he or she be notified of any default on the agreement. If the court
finds that a default on the agreement has occurred, it shall vacate
the stay and enter final judgment in foreclosure as to that parcel.
H. Upon compliance with all terms of the agreement and payment of all
amounts due under the agreement, the foreclosure proceeding shall
be withdrawn and discontinued as to that parcel, and the notice of
pendency of action as to such parcel shall be canceled.
[Added 4-12-2011 by L.L. No. 5-2011]
A. The Commissioner of Finance may at any time prior to final judgment
withdraw any parcel of real property from a foreclosure proceeding
under this Article for one or more of the following reasons:
(1) There is reason to believe that there may be a legal impediment to
the enforcement of the tax lien affecting such parcel;
(2) With respect to any unpaid tax levied or imposed against property,
property of New York State or United States where it is determined
that the lien cannot be enforced;
(3) The enforcement of the lien has been stayed by the filing of a petition
pursuant to the Bankruptcy Code of 1978 (Title Eleven of the United
States Code), whereby the requirements as prescribed by § 1140
of the Real Property Tax Law shall be applicable to such lien.
(4) If the tax district were to acquire the parcel, there is a significant
risk that it might be exposed to a liability substantially in excess
of the amount that could be recovered by enforcing the tax lien;
(5) The owner of the parcel has entered into a delinquency agreement to pay the taxes in installments pursuant to §
C19-41 of this Article and has not defaulted thereon;
(6) The owner of the parcel has been deployed by the military and (i)
the parcel has been included on a petition for foreclosure, (ii) has
been demonstrated to the satisfaction of the Commissioner of Finance
that the parcel is residential, (iii) the property is eligible for
the extended redemption period pursuant to § 1113 of the
Real Property Tax Law.
(7) The tax lien has been or is to be sold pursuant to §
C19-4 of this Article.
B. Procedure.
(1) Upon the withdrawal from foreclosure of any parcel of real property,
the Commissioner of Finance shall issue a certificate of withdrawal,
setting forth the facts which render the parcel eligible for withdrawal
from foreclosure. The certificate shall be filed with the Clerk of
the City of Yonkers.
(2) If the parcel has been included on a list of delinquent taxes that has been filed pursuant to §
C19-31 of this Article, the Commissioner of Finance shall file a copy of the certificate of withdrawal with the Westchester County Clerk within ten business days from the issuance of the certificate. The Westchester County Clerk shall note the word "withdrawn" and the date of such filing opposite the description of such parcel on the list.
C. Effect. The filing of such a certificate shall have the effect of withdrawing the affected parcel from foreclosure; provided, that (a) the filing shall have no effect upon the tax lien or liens against the affected parcel, nor if the parcel has been included on a foreclosure list that has been filed pursuant to §
C19-31 of this Article, upon the notice of pendency with respect to any such parcel, unless the lien should be cancelled pursuant to subdivision six of this section or such other law as may be applicable; and (b) if the lien is not cancelled, the foreclosure proceeding may be reinstated in the manner provided in subdivision D of this section, or a supplementary proceeding to enforce collection of the delinquent tax may be commenced in the manner provided in this section.
D. Reinstatement.
(1) The Commissioner of Finance shall reinstate a withdrawn foreclosure
proceeding if (i) he or she determines that the parcel is no longer
eligible for withdrawal from foreclosure, or (ii) the City Council
adopts a resolution directing the Commissioner of Finance to reinstate
such proceeding.
(2) The Commissioner of Finance shall issue a certificate of reinstatement
setting forth the reasons for the reinstatement of the proceeding.
(3) If the parcel has been marked "withdrawn" on the foreclosure list that has been filed pursuant to §
C19-31 of this Article, the Commissioner of Finance shall file a copy of the certificate with the Westchester County Clerk within ten business days from the issuance of the certificate. The Westchester County Clerk shall note the word "reinstated" and the date of the filing of the certificate of reinstatement opposite the description of such parcel on the list.
(4) The Commissioner of Finance shall file a petition of foreclosure
pertaining to the affected parcel as soon thereafter as is practicable,
but in no event shall such petition be filed sooner than twenty-one
months after the lien date.
E. Supplementary proceedings. In addition to any other available remedies
under this Article, if a foreclosure proceeding has been withdrawn,
the Commissioner of Finance may commence a supplementary proceeding
to collect the delinquent taxes in the manner provided by § 990
of the Real Property Tax Law if (a) he or she determines that doing
so would be an effective means to enforce collection of the delinquent
tax, or (b) the governing body of the tax district adopts a resolution
directing the enforcing officer to commence such a proceeding. Such
a proceeding may be commenced within one year from the issuance of
a certificate of withdrawal, notwithstanding the fact that the enforcing
officer may have previously proceeded pursuant to the provisions of
this article.
F. Cancellation. After a foreclosure proceeding has been withdrawn,
the City Council may cancel the delinquent tax lien if it determines
that there is no practical method to enforce the collection of the
delinquent tax lien and that a supplementary proceeding to enforce
collection of the tax would not be effective. A copy of the resolution
directing the cancellation of the lien shall be filed with the Commissioner
of Finance.
[Added 4-12-2011 by L.L. No. 5-2011]
A. For all parcels for which neither an answer nor a notice of interest
has been served or for which an answer or notice of interest has been
served but has been determined by the court to be without merit, the
court shall make a final judgment authorizing and directing the Commissioner
of Finance to prepare, execute and record a deed conveying to the
City of Yonkers title to the parcels and awarding to the City immediate
and complete possession of the parcels. The description used in the
deed shall be that contained in the foreclosure list and may also
include any other description contained in the conveyance to the last
known owners of the parcels. Upon the execution of the deed, the City
of Yonkers shall own each parcel in fee simple absolute free and clear
of all liens and encumbrances existing at the time the deed is executed,
and all other persons who may have had any interest in or upon any
parcel shall be barred and forever foreclosed of all such interest.
B. For any parcel for which an answer has been duly served and which
has been determined by the court to state a meritorious defense, the
court shall make a final judgment dismissing the foreclosure action
with respect to the parcel and canceling the notice of pendency of
action with respect to the parcel, or granting such other relief as
the court may deem just and proper.
C. For any parcel for which a notice of interest has been duly served and which has been either admitted by the City or determined by the court to state a valid interest, the court shall make a final judgment directing the sale of the parcel, in accordance with §
C19-44.
[Added 4-12-2011 by L.L. No. 5-2011]
A. Any sale directed by the court under §
C19-43C shall be at public auction by the Commissioner of Finance. Public notice thereof shall be given once a week for four successive weeks in a newspaper published in the City of Yonkers. The Commissioner of Finance shall receive no fee or compensation for such service. The description in such notice of the parcel offered for sale shall be that contained in the petition of the foreclosure, with such other description, if any, as the court may direct.
B. Any person, including the city, except as otherwise provided under §
C19-52, may bid on parcels offered for sale at such auction. Each parcel will be sold to the highest responsible bidder. Subject to the availability of funds for such purchases, upon such sale the Commissioner of Finance may bid an amount in excess of the tax lien held by the City and purchase parcels in the name of the City. The proceeds of such sale shall be applied as follows: If the amount of the proceeds is equal to or less than payment charges, the full amount of the proceeds shall be paid to the City of Yonkers. If the amount of the proceeds exceeds the amount of the tax lien held by the City of Yonkers, plus accrued taxes, interest and late payment charges, an amount equal to the tax lien plus accrued taxes, interest and late payment charges shall be paid to the City of Yonkers, and the surplus shall be held in trust by the Commissioner of Finance for the benefit of any person or persons who may be entitled by law to all or any part of such surplus moneys.
C. For any parcel for which a sale has been directed, the court shall
make a final order authorizing and directing the Commissioner of Finance
to prepare, execute and deliver a deed conveying to the purchaser
at the auction title to the parcel. Upon the execution of the deed,
the grantee shall own the parcel in fee simple absolute free and clear
of all liens and encumbrances existing at the time of the sale, and
all other persons who may have had any interest in or upon the parcel
shall be barred and forever foreclosed of all such interest.
[Added 4-12-2011 by L.L. No. 5-2011]
The Commissioner of Finance is authorized to make rules and
regulations as he or she deems appropriate or necessary to carry out
his or her duties under this Article. The rules and regulations, and
any amendments, shall be filed in the office of the City Clerk and
formally communicated to the City Council. The Commissioner of Finance
is further authorized to take whatever steps he or she deems appropriate
or necessary in his or her discretion to conduct or terminate the
legal proceedings authorized by this Article.
[Added 4-12-2011 by L.L. No. 5-2011]
Every deed given pursuant to the provisions of this article
shall be presumptive evidence that the proceeding and all proceedings
therein and all proceedings prior thereto from and including the assessment
of the real property affected and all notices required by law were
regular and in accordance with all provisions of law relating thereto.
After one year from the date of the recording of such deed, the presumption
shall be conclusive. No proceeding to set aside such deed may be maintained
unless the proceeding is commenced and a notice of pendency of the
proceeding is filed in the office of the Westchester County Clerk
prior to the time that the presumption becomes conclusive.
[Added 4-12-2011 by L.L. No. 5-2011]
A. Notwithstanding any general, special or local law to the contrary,
when annual taxes upon real estate remain unpaid after the expiration
of two years from the date upon which the taxes, including all items
added thereto, local assessments, and water rates become a lien, the
lien created by the levy of the tax by the City Council together with
accrued taxes, interest, fees and penalties thereon to the date of
judgment, as provided in this Charter, as amended, may be foreclosed
in a court of record by the City.
B. At any time following the commencement of an action to foreclose
a lien, the amount received upon sale of a property shall include
reasonable attorneys' fees, legal costs, allowances and disbursements.
[Added 4-12-2011 by L.L. No. 5-2011]
In an action to foreclose a tax lien, as provided for in this
Article, any person shall be a proper party who has or may have, or
any person that the City has reason to believe has or may have, an
interest in or claim upon the real property affected by the tax lien.
The people of the State of New York may be made a party to such action
to foreclose as tax lien in the same manner as a natural person.
[Added 4-12-2011 by L.L. No. 5-2011]
Except as otherwise provided herein, the procedure in any action
pursuant to this Article shall be the procedure prescribed by § 1194
of the Real Property Tax Law, and all provisions of such § 1194
of the Real Property Tax Law shall be applicable to such action. Any
person may, on or before the date of sale of the property, redeem
the parcel that is the subject of the action hereunder by paying the
holder of the tax lien the amount of the lien, plus accrued interest,
reasonable attorneys' fees, legal costs, allowances and disbursements.
[Added 4-12-2011 by L.L. No. 5-2011]
The provisions of this Article shall apply to and be valid and
effective with respect to all defendants even though one or more of
them be infants, incompetents, absentees, unknowns or nonresidents
of the State of New York.
[Added 4-12-2011 by L.L. No. 5-2011]
The City, in any action brought under this Article, shall be
entitled to recover the necessary disbursements made in such action
and the same costs and allowances as are provided in the Civil Practice
Law and Rules and the Real Property Actions and Proceedings Law.
[Added 4-12-2011 by L.L. No. 5-2011]
Any person, excepting the last known owner of the affected parcel,
may become a purchaser on a tax foreclosure sale brought under this
Article; the Corporation Counsel may bid for a purchase in the name
of the City upon such sale, subject to the availability of funds for
such purchases.
[Added 4-12-2011 by L.L. No. 5-2011]
After the payment of all reasonable attorneys' fees, legal costs,
allowances and disbursements, the City and the defendants in said
action who are the owners or holders of any tax liens on or interest
in the lands, shall be paid from the proceeds of the sale in several
amounts according to their respective liens and interest thereon to
which they may be entitled, so far as the said proceeds shall suffice
to pay the same, in the order of the lawful priority of such liens
and interest, as the same may be determined in such action. No judgment
for any deficiency may be granted in any action pursuant to this Article.
[Added 4-12-2011 by L.L. No. 5-2011]
The conveyance made pursuant to a judgment in any action brought
under this Article shall vest in the purchaser the right, title, interest,
claim, lien and equity of redemption in and against the real property
sold of all parties to the action, and of all persons whose right,
title, interest, claim, lien or equity of redemption has accrued subsequent
in time to the filing of the notice of claim, lien or equity of redemption
has accrued subsequent in time to the filing of the notice of pendency
of the action by assignment of an interest existing prior thereto
from one of the parties to the action or any or either of them, except
all taxes or other legal charges of the City of Yonkers that have
accrued subsequent to the taxes or other legal charges that are the
subject of the action, and except for all taxes or other legal charges
of the County of Westchester that have accrued subsequent to the date
of filing of the judgment in the action. All such parties and persons
shall be barred and forever foreclosed by the judgment in such action
of all right, title, interest, claim, lien and equity of redemption
in and to the real property sold or any part thereof, except that
the conveyance shall be subject to all taxes or other legal charges
of the City of Yonkers that have accrued subsequent to the taxes or
other legal charges that are the subject of the action, and subject
to all taxes or other legal charges of the County of Westchester that
have accrued subsequent to the date of filing of the judgment in the
action. Notwithstanding the provisions of Subdivision 2 of § 1354
of the Real Property Actions and Proceedings Law, this section shall
prevail.
[Added 4-12-2011 by L.L. No. 5-2011]
The foreclosure proceedings, either as in an action to foreclose
a mortgage or in rem, herein provided for, are in addition to the
other methods provided by law for the collection of taxes in the City
of Yonkers and not dependent upon them or any of them or any step
thereof, nor is any such method interdependent upon any other such
method. Proceedings to enforce collection by distress and sale of
property, or other means of compulsory collection, shall not be a
condition precedent to any other remedies provided in this Article.
[Added 4-12-2011 by L.L. No. 5-2011]
The City may take by voluntary conveyance the interest of any
person having any right, title, interest, claim, lien or equity of
redemption, in or to tax delinquent property, in lieu of prosecuting
an action to foreclose its tax liens on such real property, or other
method of enforcing the collection of delinquent taxes, provided the
said property is free of all liens and encumbrances except taxes.
Such a conveyance shall be as effective for all purposes as a referee's
deed issued pursuant to any of the provisions of this Article.
[Added 4-12-2011 by L.L. No. 5-2011]
In any action or proceeding to which the City of Yonkers, or
any of its officers, is a party, and in which it is claimed that annual
taxes, including all items added thereto, local assessments or water
rates heretofore or hereafter taxed, assessed, levied or charged,
are due or owing the City, or in which it is sought to collect the
same, the statute of limitations is not a bar or defense to any right
of the City or its officers.
[Added 4-12-2011 by L.L. No. 5-2011]
An action cannot be maintained to recover real estate heretofore
or hereafter conveyed under a judgment in an action brought by the
City to foreclose the lien of a tax, whether in an action as to foreclose
a mortgage or in rem, unless the action therefor is commenced within
two years after the recording of said deed. The limitations herein
provided shall apply to and bar nonresidents, persons temporarily
absent from the state, infants, incompetents and all other known and
unknown persons and corporations whether or not under disability.
[Added 4-12-2011 by L.L. No. 5-2011]
The powers granted and the duties imposed by this Article or
any provision thereof, and the applicability thereof to any person,
tax districts or circumstances, shall be construed to be independent
and severable, and if any one or more sections, subdivisions, paragraphs,
subparagraphs, clauses, sentences, or parts of this Article or the
applicability thereof to or by any persons or circumstances shall
be adjudged unconstitutional or invalid, such judgment shall not affect,
impair or invalidate the remaining provisions thereof or the applicability
thereof to other persons, or circumstances, but shall be confined
in its operation to the specific provisions so held unconstitutional
and invalid and to the persons and circumstances affected thereby.
[Added 4-12-2011 by L.L. No. 5-2011]
The judgment in any action brought under this Article shall
direct the cancellation or satisfaction of record of all tax liens
existing on the date of the granting of the final judgment against
the property foreclosed, held by any of the parties to this action.
The delivery of copies of said final judgment to the Commissioner
of Finance of the City of Yonkers shall be authority for him or her
to cancel said taxes or record.
