Article 11 of the Real Property Tax Law, as amended, establishes
new procedures for the enforcement of delinquent real property taxes,
beginning with taxes becoming liens on and after January 1, 1995.
Section 1110 of the Real Property Tax Law prescribes a standard redemption
period of two years after lien date. Section 8(b) of Chapter 602 of
the Laws of 1993, as amended, allows a tax district to adopt a local
law phasing in the standard two-year redemption period with regard
to taxes becoming liens in 1995 and 1996. The purpose of this article
is to phase in the standard two-year redemption period as authorized
by law.