[Added by § 1, L.L. No. 12-1993]
Pursuant to Subdivision 2(A) of § 1104
of the Real Property Tax Law, as amended by Chapter 602 of the Laws
of 1993, the collection of real property taxes in the City of Rochester
shall continue to be enforced pursuant to the provisions of the City
Charter, as such Charter may from time to time be amended, and shall
not be governed by Article 11 of the Real Property Tax Law.
[§ 458, c. 793, L. 1948; L.L. No. 1-1959; repealed
by L.L. No. 3-1979[1]]
[1]
Editor's Note: This local law repealed former
Title 1 of this chapter and provided for the renumbering of Titles
2 through 6 as 1 through 5.
[§ 459, c. 793, L. 1948; L.L. No. 1-1959; repealed
by L.L. No. 3-1979]
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Title 1 — General Provisions
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[L.L. No.
3-1979]
When used in this Part, the following
words and phrases shall have the following meanings:
A lien on real property created by any tax, assessment, fee
or other governmental charge.
An individual (including an infant or incompetent), corporation,
association, governmental entity or other type of legal entity.
The individuals duly appointed and acting in those offices
of the City of Rochester or their designees.
[§ 460, c. 793, L. 1948; L.L. No. 1-1959]
The collection of all delinquent
annual taxes, including all items added thereto, local assessments
and water rates, heretofore or hereafter levied, taxed, assessed or
charged by the City of Rochester, or by any officer or officers thereof,
together with interest and penalties thereon as authorized by law,
must be enforced in the name of the City by the Corporation Counsel.
[§ 460-a, c. 793, L. 1948; L.L. No. 1-1959]
Such enforcement may be by:
[§ 460-b, c. 793, L. 1948; L.L. No. 1-1959]
The receivership proceedings, the
foreclosure proceedings, either as in an action to foreclose a mortgage
or in rem, and the actions or supplementary proceedings against the
persons or corporations personally liable, herein provided for, are,
in addition to the other methods provided by law for the collection
of taxes in the City of Rochester 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.
[§ 460-c, c. 793, L. 1948; L.L. No. 1-1959]
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.
[§ 460-d, c. 793, L. 1948; L.L. No. 1-1959]
In any action or proceeding to which
the City of Rochester, 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.
[§ 460-e, c. 793, L. 1948; L.L. No. 1-1959; L.L. No. 4-1965]
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, or to foreclose
the equity of redemption remaining after the sale of a tax, or to
recover any right, title, interest or equity of redemption, in or
to real estate so conveyed, unless the action therefor is commenced
within one year 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.
[§ 460-f, c. 793, L. 1948; L.L. No. 1-1959; repealed
by L.L. No. 4-1965]
[§ 460-g, L. 1949, c. 599; repealed
by L.L. No. 4-1965]
[§ 460-h, c. 793, L. 1948; L.L. No. 1-1959]
The City or any purchaser, upon acquiring
title to premises under and pursuant to any of the terms or provisions
of this article, shall be entitled to a writ of assistance with the
same force and effect as if the property had been acquired by virtue
of a mortgage foreclosure.
[§ 460-i, c. 793, L. 1948; L.L. No. 1-1959; § 1, L.L. No. 1-2006]
All annual taxes, including all items
added thereto, local assessments and water rates which are now or
which hereafter may become due and payable to the City of Rochester
must be preferred to all other liens and claims in the distribution
of the proceeds of the sale of real or personal property made pursuant
to an order of any court or judge, and in the distribution of assets,
funds or other property, by or pursuant to an order of any court or
judge, or by an assignee, receiver, executor, administrator, trustee
or any officer appointed by a court or judge. No decree of judicial
settlement shall be made by the Surrogate's Court of Monroe County,
without an affidavit that no annual taxes, including all items added
thereto, local assessments or water rates are due or owing the City
of Rochester from the deceased person, his or her representatives
or estate, unless the City of Rochester has appeared by its Corporation
Counsel in such proceeding for judicial settlement; and in proper
cases it is the duty of said Surrogate's Court to direct that the
City be made a party to any proceeding for judicial settlement.
[§ 460-j, c. 793, L. 1948; L.L. No. 1-1959]
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,
clauses, sentences or parts of this article or the applicability thereof
to or by any persons, tax districts 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, tax districts or circumstances, but shall
be confined in its operation to the specific provisions so held unconstitutional
and invalid and to the persons, tax districts and circumstances affected
thereby.
[Added by L. 1949, c. 599; L.L. No. 1-1959; § 1, L.L. No. 8-2021]
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 the action, except City of Rochester tax liens levied subsequent
to the plaintiff's liens being foreclosed by the action. The delivery
of copies of said final judgment to the Treasurer of the City of Rochester
and to the Director of Finance of the County of Monroe shall be authority
for each of them to cancel said taxes on the books in their respective
offices.
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Title 2 — Collection
of Taxes by Appointment of Receiver
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[§ 461, c. 793, L. 1948; L.L. No. 1-1959]
In addition to any other remedy or
procedure provided by law for the collection of taxes, whenever a
tax lien shall remain unpaid for two years, the City shall be entitled,
upon ex parte application to the Supreme Court or to any judge thereof,
or where an action to enforce the collection of a tax lien is pending
or brought, upon ex parte application to the court in which such action
is pending or brought, to the immediate appointment of the City Treasurer
as receiver of the rents, issues and profits of the real properties
affected by such tax lien. The Corporation Counsel shall act as attorney
and counsel for the City Treasurer as such receiver. The City Treasurer
and the Corporation Counsel shall receive such fees as are provided
for by the Civil Practice Act for receivers and their attorneys in
actions to foreclose mortgages on real property, which fees shall
not be received as their respective personal property, but shall be
paid over to and become the property of the City of Rochester.
[§ 461-a, c. 793, L. 1948; L.L. No. 1-1959]
The City Treasurer acting as receiver
pursuant to this Title shall serve without any additional bond and
shall collect the accrued and accruing rents, issues and profits thereof
and apply such rents, issues and profits in satisfaction of such unpaid
taxes, assessments, water rents, interest and penalties, and the costs
and charges of the administration of the receivership. The City Treasurer,
acting as receiver, shall also have the same powers as receivers who
are appointed in actions to foreclose a mortgage on real property
and such other and further powers as may be ordered by the court.
[§ 461-b, c. 793, L. 1948; L.L. No. 1-1959]
When such unpaid taxes, assessments,
water rents, interest, penalties, costs and charges are paid in full,
the receiver shall be discharged after payment of the surplus moneys,
if any, as directed by the court. Such order of discharge may be granted
ex parte.
[§ 461-c, c. 793, L. 1948; L.L. No. 1-1959]
In any action or proceeding under
this Title, the amounts shown on the City Treasurer's books shall
be prima facie evidence of the unpaid balance of such taxes, assessment,
water rents, interest and penalties.
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Title 3 — Foreclosure
of Tax Lien in an Action to Foreclose a Mortgage
|
[§ 462, c. 793, L. 1948; L.L. No. 1-1959; § 2, L.L. No. 8-2008[1]]
Notwithstanding any general, special or local law to the contrary, when annual taxes upon real estate remain unpaid after the expiration of one year 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 Council, together with interest, fees and penalties thereon to the date of judgment, at the rates provided in this Charter, as amended, may be foreclosed in a court of record by the City, or by the purchaser of a delinquent tax lien pursuant to an agreement entered into under § 6-123 of this Charter, or by the holder of such delinquent tax lien. The purchaser of a delinquent tax lien pursuant to an agreement entered into under § 6-123 of this Charter, or the holder thereof, shall be authorized to foreclose such tax lien only by foreclosure in accordance with the provisions of this Title. At any time following the commencement of an action to foreclose a lien, the amount required to redeem the lien, or the amount received upon sale of a property, shall include reasonable attorneys' fees, legal costs, allowances and disbursements.
[1]
Editor's Note: This local law also repealed former §§ 9-105, Tax liens included in action (§ 462-d, c. 793, L. 1948; L.L. No. 1-1959), 9-106, Presumption of validity (§ 462-e, c. 793, L. 1948; L.L. No. 1-1959), 9-107, Inapplicability of § 217 of Civil Practice Act, (§ 462-f, c. 793, L. 1948; L.L. No. 1-1959) and 9-110, Judgment of foreclosure and sale, (§ 462-i c. 793, L. 1948, L.L. No. 1-1959), and renumbered former §§ 9-108 and 9-109 as §§ 9-105 and 9-106, and §§ 9-111 through 9-114 as §§ 9-107 through 9-109, respectively.
[§ 462-a, c. 793, L. 1948; L.L. No. 1-1959; § 2, L.L. No. 8-2008]
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 plaintiff has reason to
believe has or may have, an interest in or claim upon the real property
affected by the tax lien. The County of Monroe, any other taxing body
and the people of the State of New York may be made a party to such
action to foreclose a tax lien in the same manner as a natural person.
[§ 462-b, c. 793, L. 1948; L.L. No. 1-1959; § 2, L.L. No. 8-2008]
Except as otherwise provided herein,
the procedure in any action pursuant to this Title 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.
[§ 462-c, c. 793, L. 1948; L.L. No. 1-1959; § 1, L.L. No. 1-2006; § 2, L.L. No. 8-2008; § 2, L.L. No. 8-2021]
The purchaser of a delinquent tax lien pursuant to an agreement entered into under § 6-123 of this Charter, or the holder of such delinquent tax lien, shall, prior to the commencement of a foreclosure action pursuant to this Title, provide the City Treasurer with a notice of intent to foreclose the delinquent tax lien or liens. Said notice shall set forth the record owner of the property, the SBL number, and the amount of the delinquent tax lien, with all accrued interest at the time of the notice. The City may, at its sole option and discretion, elect to repurchase the lien or liens on the property from the tax lien purchaser or holder. The repurchase price shall be the amount of the lien or liens plus all accrued interest. The tax lien purchaser or holder shall provide the notice of intent to foreclose to the City Treasurer by certified mail, return receipt requested, and the City shall have 30 days from receipt of such notice to notify the tax lien purchaser or holder of the City's election to repurchase said lien or liens. If the City elects to repurchase said lien or liens, then the City shall provide payment to the holder thereof within 30 days of the City's exercise of its option to repurchase said lien or liens. If the City shall fail to notify the tax lien purchaser or holder of the City's election to repurchase the lien or liens within said thirty-day period, the tax lien purchaser or holder shall immediately have the right to commence a foreclosure action pursuant to this Title. The plaintiff in any action to foreclose a delinquent tax lien pursuant to this Title shall affirmatively plead compliance with this section. The plaintiff in any action to foreclose a delinquent tax lien pursuant to this Title shall name the City as a party defendant to ensure compliance with this section.
[§ 462-g, c. 793, L. 1948; L.L. No. 1-1959; § 2, L.L. No. 8-2008]
The provisions of this Title 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.
[§ 462-h, c. 793, L. 1948; L.L. No. 1-1959; § 2, L.L. No. 8-2008]
Any successful party to an action
brought under this Title 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 in the case of foreclosure of a mortgage
on real property by action.
[§ 462-j, c. 793, L. 1948; L.L. No. 1-1959; § 2, L.L. No. 8-2008]
Any person, including any party to
the action, may become a purchaser on a tax foreclosure sale brought
under this Title; the Corporation Counsel may bid for and purchase
in the name of the City upon such sale, subject to the availability
of funds for such purchases.
[§ 462-1, c. 793, L. 1948; L.L. No. 1-1959; § 2, L.L. No. 8-2008]
After the payment of all reasonable
attorneys' fees, legal costs, allowances and disbursements, the plaintiff,
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 of 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 Title.
[§ 462-m, c. 793, L. 1948; L.L. No. 1-1959; § 2, L.L. No. 8-2008]
The conveyance made pursuant to a
judgment in any action brought under this Title shall vest in the
purchaser all 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 the 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 Rochester 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 Monroe 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 Rochester 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 Monroe 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.
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Title 4 — Foreclosure
of Tax Lien by Action in Rem
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[L.L. No.
3-1979[1]]
Any tax lien at least one year old
held by the City of Rochester may be summarily foreclosed by the City
in the manner provided in this Title.
[1]
Editor's Note: This local law repealed former
Title 5 (renumbered as 4) derived from c. 793, L. 1948, as amended.
[L.L. No.
3-1979; § 1, L.L. No. 11-1984; § 1, L.L. No. 7-1992; § 1, L.L. No. 4-1994; § 1, L.L. No. 5-2004[1]; § 1, L.L. No. 1-2006; § 1, L.L. No. 4-2014]
A.
The Corporation Counsel shall file in the
office of the Monroe County Clerk a list of all parcels of the property
with tax liens he or she intends to foreclose under this Title, to
be known as the "foreclosure list." The list shall contain as to each
parcel the following:
(1)
The tax account number as shown in
the records of the City Treasurer, and the street address if possible.
(2)
The name of the last known owner,
as the name appears on the latest assessment roll of the City.
(3)
The amount of each tax lien to be
foreclosed. The foreclosable tax lien shall include an additional
fee of $250 per parcel, to defray some of the costs of the foreclosure
action.
[§ 1, L.L. No. 1-2017]
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The foreclosure list shall be verified
as to accuracy in an affidavit of the City.
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B.
The filing of the foreclosure list in the
Monroe 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, Monroe County, of an individual and separate complaint
by the City of Rochester against all of the real property therein
described to enforce the satisfaction of any tax liens in the foreclosure
list.
C.
The Monroe County Clerk shall record and
index the foreclosure list in a separate book kept for that purpose
in the name of the City of Rochester, which shall constitute due recording
and indexing in lieu of any other requirement under the Civil Practice
Law and Rules. For the receiving, filing, recording and indexing of
each list, the Monroe County Clerk shall be entitled to a fee of $10
for the first 100 parcels contained in the list and of $7.50 for each
additional 100 parcels or fraction thereof contained in the list,
which fee shall be in lieu of any other fees to which the Clerk might
be otherwise entitled for such services.
D.
The Corporation Counsel shall file a copy
of the foreclosure list in the office of the City Treasurer and in
the office of the Monroe County Treasurer.
[1]
Editor's Note: Section 2 of this local law
provided an effective date of 7-1-2004.
[L.L. No.
3-1979; § 1, L.L. No. 1-2006]
A.
Upon the filing of the foreclosure list
in the office of the Monroe County Clerk, the Corporation Counsel
shall cause a notice of foreclosure to be published once a week for
six successive weeks in two newspapers published in the City of Rochester,
at least one of which shall be an official newspaper of the City of
Rochester. In the first publication in each newspaper, the list itself
shall be published with the notice.
B.
Before publication, the Corporation Counsel
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."
C.
The notice of foreclosure shall be substantially
in the following form:
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FORECLOSURE OF TAX LIENS
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|---|---|---|
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BY THE CITY OF ROCHESTER
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PLEASE TAKE NOTICE that on __________, the Corporation Counsel of the City of Rochester filed in the office of the Monroe County Clerk a list of parcels of property on which the City of Rochester holds a lien for taxes, assessments, fees or other charges which is at least one year old and which the City of Rochester intends to foreclose by an action in rem pursuant to Title 4 of Part E of Article IX of the Charter of the City of Rochester. (A copy of that list is published herewith.)
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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 such parcel:
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|
1.
|
The tax account number 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 Rochester of an action in the Supreme Court, Monroe County, 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 Rochester 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 foreclosure list has
been filed in the office of the City Treasurer and will remain open
for public inspection up to and including __________ day of __________
(here insert the designated redemption deadline date) which is the
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 City
Treasurer 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 having any interest in
any parcel on the foreclosure list may, at any time up to redemption
deadline date, serve a verified notice of interest or an 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 the Monroe County Clerk.
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Any person who fails to redeem or
to serve a notice of interest 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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_______________
Corporation Counsel
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[L.L. No.
3-1979; § 1, L.L. No. 1-2006]
A.
On or before the date of the first publication
of the notice of foreclosure, the Corporation Counsel shall mail a
copy of the notice to the last known address of the owner of each
parcel of property on the foreclosure list, as it appears upon the
records in the office of the City Treasurer. If the address of any
owner does not appear in such records, no foreclosure notice shall
be mailed for that parcel, and the City Treasurer shall so state in
an affidavit which shall be filed with the foreclosure list in the
office of the Monroe County Clerk.
B.
Each notice shall identify the parcel of
property to which it pertains and shall be accompanied by a statement
substantially as follows:
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To the Addressee:
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|---|---|---|---|---|---|
|
The City of Rochester is foreclosing
a tax lien on the parcel of property identified above. Our records
show that you own or have an interest in this parcel. Unless the delinquent
taxes, assessments, fees and other charges, plus interest and late
payment charges, are paid, or a notice of interest or an answer is
served, by the redemption deadline date specified in the notice, the
City will take the property, and your rights to the property will
be terminated.
| |||||
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Dated: __________
|
_______________
Corporation Counsel
| ||||
C.
Any person may at any time file with the
Corporation Counsel a written request that he or she be notified of
any foreclosure action against a specified parcel. The request shall
contain the name and mailing address of the person and the tax account
number and address of the parcel or parcels in which he or she is
interested. At the same time that notices of foreclosure are mailed
to property owners, a notice of foreclosure shall be mailed to any
person who has filed such a request pertaining to any parcel on the
foreclosure list. Any such request shall be honored for five years
unless earlier withdrawn. The failure to mail a notice pursuant to
this subsection shall not affect the validity of any proceeding brought
pursuant to this Title.
[L.L. No.
3-1979]
A.
At any time up to the redemption deadline
date, any person may redeem any parcel on the foreclosure list by
paying to the City Treasurer the full amount of the tax lien stated
on the foreclosure list, plus accrued interest and late payment charges.
B.
The person redeeming shall be entitled
to a certificate of redemption from the City Treasurer 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 Monroe
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.
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 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 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
also be filed in the office of the Monroe County Clerk.
[1]
Editor's Note: Section 4 of this local law
provided that it take effect 7-1-1994.
[§ 2, L.L. No. 11-1984[1]]
Prior to entry of a foreclosure judgment
against a parcel of property, a notice of the foreclosure shall be
mailed to all mortgagees of record for that parcel, and any such mortgagee
shall be afforded a four-week period in which to redeem the property
or serve and file an answer or notice of interest.
[1]
Editor's Note: Section 4 of this local law
provided that it take effect 7-1-1994.
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 § 9-132 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.
[1]
Editor's Note: Section 4 of this local law
provided that it take effect 7-1-1994.
[§ 4, L.L. No. 11-1984; repealed by § 3, L.L. No. 4-1994[1]]
[1]
Editor's Note: Section 4 of this local law
provided that it take effect 7-1-1994.
[L.L. No.
3-1979; § 1, L.L. No. 1-2006]
A.
If the Corporation Counsel determines that
a meritorious defense has been raised in any answer duly served upon
him 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 Corporation Counsel 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 Corporation Counsel 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 Corporation Counsel, the
interest alleged in said notice of interest shall be deemed admitted.
[L.L. No.
3-1979; § 1, L.L. No. 13-1979; § 1, L.L. No. 10-1980; § 1, L.L. No. 1-2006]
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 Director of Finance to enter
into a delinquency agreement with respect to that parcel.
B.
The Director 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 Director 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.
Any owner who makes timely application,
and who is found to be eligible by the Director of Finance, shall
be permitted to enter into a delinquency agreement with the Director
of Finance.
D.
A delinquency agreement for any parcel shall require payment to the City Treasurer 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 payment equal to 10% of the total amount to be paid shall be made 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 § 6-113 of the City Charter. The agreement shall also require that current installments of taxes, assessments, fees and other charges be paid when due during the term of the agreement. The agreement shall provide that all or any part of the outstanding balance may be paid ahead of schedule to the City Treasurer, with no penalty and with only such interest as has accrued to the date of payment. The Director 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 conditions, as he or she deems appropriate, consistent with the provisions of this section and the applicable rules and regulations.
E.
All rules and regulations promulgated by
the Director 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.
F.
A delinquency agreement shall not be assignable
unless specifically permitted in writing by the Director of Finance.
G.
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 a delinquency agreement
has been executed.
H.
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 when the County
of Monroe commences an action to foreclose a tax lien on such parcel
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.
I.
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.
[L.L. No.
3-1979; § 1, L.L. No. 3-1983]
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 Corporation Counsel to prepare, execute and record
a deed conveying to the City of Rochester 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 Rochester 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.
[L.L. No.
3-1979]
Notwithstanding the provisions of § 9-139, the City and the County of Monroe may enter into an agreement with respect to any parcel of property upon which both the City and county have tax liens and for which the City is entitled to final judgment in foreclosure under § 9-139A, or for which no answer was served and the only valid notice of interest served was by the county. Such an agreement may provide for a conveyance of the parcel to the City or to the county either free and clear of, or subject to, any lien or encumbrance of the other municipality, or subject to an agreed disposition of the proceeds of any subsequent resale of the parcel. If such an agreement is made, the court shall make a final judgment for such parcel directing the Corporation Counsel to execute a conveyance in accordance with the agreement.
A.
Any sale directed by the court under § 9-139C shall be at public auction by the City Treasurer. Public notice thereof shall be given once a week for four successive weeks in a newspaper published in the City of Rochester. The City Treasurer 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 foreclosure list, with such other description, if any, as the court may direct.
B.
Any person, including the City, 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 Corporation Counsel 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 the amount of the tax lien held by the City of Rochester, plus
accrued interest and late payment charges, the full amount of the
proceeds shall be paid to the City of Rochester. If the amount of
the proceeds exceeds the amount of the tax lien held by the City of
Rochester, plus accrued interest and late payment charges, an amount
equal to the tax lien plus accrued interest and late payment charges
shall be paid to the City of Rochester, and the surplus shall be deposited
by the City Treasurer in a bank account. Within 120 days after the
sale, the City Treasurer shall give written notice by mail to any
person who had a duly recorded ownership interest, mortgage or lien
on the property prior to the sale, that the property has been sold
and that a possible surplus may exist. Any such person shall be required,
within 60 days after the date of said notice, to file a proof of claim
with the City Department of Law of his or her right to all or part
of the surplus funds from that property. Any surplus funds not claimed
by filing a proof of claim within said sixty-day period shall become
the property of the City and shall be committed for the purpose of
tax relief and all claims shall be forever barred.
C.
With regard to surplus funds held by the
City Treasurer as a result of sales that occurred prior to July 1,
2014, the City Treasurer shall give notice to persons who filed a
notice of interest or appearance in the foreclosure action that they
must file a proof of claim with the City Department of Law of any
claim to said surplus funds within 60 days after the date of said
notice. Any surplus funds not claimed by filing a proof of claim within
said sixty-day period shall become the property of the City and shall
be committed for the purpose of tax relief and all claims shall be
forever barred.
D.
For any parcel for which a sale has been
directed, the court shall make a final order authorizing and directing
the Corporation Counsel 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.
[1]
Editor's Note: This local law also redesignated
former Subsection C as Subsection D.
[L.L. No.
3-1979; § 1, L.L. No. 1-2006]
The Corporation Counsel is authorized
to make rules and regulations as he or she deems appropriate or necessary
to carry out his or her duties under this Title. 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 Corporation Counsel
is further authorized to take whatever steps he or she deems appropriateor
necessary in his or her discretion to conduct or terminate the legal
proceedings authorized by this Title.
|
Title 5 — Collection
of Taxes by Action or Supplementary Proceedings Against Owners Personally
Liable[1]
|
[§ 464, c. 793, L. 1948; L.L. No. 1-1959]
The provisions in this Title contained
are in addition to, and not in lieu of, the provisions of § 71
of the Tax Law of the State of New York.
[§ 464-a, c. 973, L. 1948; L.L. No. 1-1959; § 1, L.L. No. 1-2006]
If any owner of a parcel or portion
of real property who is, under the provisions of § 71 of
the Tax Law of the State of New York, or other general or special
law, personally liable for the taxes assessed against such parcel
of real property shall neglect or refuse to pay any such tax imposed
upon him or her, the Corporation Counsel may, at any time after one
year after the date said tax became a lien and after written notification
sent such owner by ordinary mail, addressed to his or her last known
place of residence or business, setting forth a brief description
of the property, the amount of the tax, and the date it fell due and
the intention to apply the procedure prescribed in this Title, collect
the same in the name of the City by action or supplementary proceedings.
[§ 464-b, c. 973, L. 1948; L.L. No. 1-1959]
Such action may be commenced in the
City Court, in the Monroe County Court or in the Supreme Court, in
the same manner as other civil actions are commenced in said respective
courts, and the provisions of the Civil Practice Act and the statutes
and laws relating to the conduct and prosecution of actions and to
practice and procedure in these said respective courts shall apply
to such actions.
If such owner is a resident of the County of Monroe, supplementary proceedings to collect such taxes may be commenced by the presentation to a County Judge of Monroe County of an affidavit verified by the Corporation Counsel of the City of Rochester stating: that a tax has been levied against the person, firm, estate or corporation named therein; that said name is correctly entered upon the assessment roll; and the place of residence within the County of Monroe of said person, firm, estate or corporation; the amount of said tax; that the said tax is due and remains unpaid and that more than one year has elapsed since the same became a lien; that a written notice of said tax has been sent to said person, firm, estate or corporation in the manner provided in § 9-142. Thereupon an order may be granted requiring such person, firm, estate or corporation to appear before such County Judge, or before a referee named in such order, and answer concerning his or her or its property; and thereafter the same proceedings shall be had in all respects as in cases of proceedings supplementary to an execution against property as provided by the Civil Practice Act, and the provisions thereof shall thereafter apply to such supplementary proceedings, including but not limited to all such provisions relating to enforcement of collection of judgments.
[1]
Editor's Note: Former provisions contained
in Sections 427, 428, 428-a, 428-b, 429, 429-a, 430, 431, 432, 433,
434 and 435 of c. 755, L. 1907 (Section 428 thereof having been amended
by Chapter 505 of the Laws of 1917, Section 428-a having been added
by Chapter 277 of the Laws of 1932, Section 428-b having been added
by Chapter 319 of the Laws of 1943 and Section 429-a having been added
by Chapter 425 of the Laws of 1943), were repealed by c. 793, L. 1948.
