The purpose of this article is to establish the policy and procedures
in the County of Sullivan for the sale of parcels of real property
not redeemed for delinquent real property taxes, in accordance with
New York State Real Property Tax Law Article 11.
When used in this article, the following definitions apply:
ASSESSED VALUE
The amount of the Town's official assessed value of real
property, not including exemptions, on the latest assessment roll.
COUNTY
The County of Sullivan, a political subdivision of the State
of New York.
DELINQUENT TAX
An unpaid tax, special ad valorem levy, special assessment
or other charge imposed upon real property by or on behalf of a municipal
corporation or special district, plus all applicable charges, relating
to any parcel which is included in the return of unpaid delinquent
taxes prepared pursuant to Real Property Tax Law or such other general,
special or local law.
PERSON
Any individual, group, association, partnership, corporation
or other legal entity.
REAL PROPERTY ADVISORY BOARD
An advisory board whose membership shall consist of the County
Treasurer, the Director of Real Property Tax Services, the County
Manager and the County Attorney, or their designees. The RPAB shall
hear and discuss real property matters and tax foreclosure matters
for the purpose of advising the Sullivan County Legislature's Real
Property Committee and shall perform all duties requested by said
Committee pursuant to this article. The role of the RPAB shall be
advisory only and shall not be a prerequisite to formal action by
the Legislature.
REAL PROPERTY COMMITTEE
The duly designated standing committee as defined in the
Sullivan County Code, which shall have jurisdiction of real property
matters, regardless of its title by the Chairman of the Legislature,
from time to time.