[Amended by L. 1922, Ch. 613]
[Amended by L. 1904, Ch. 560; L. 1907, Ch. 653; L. 1910, Ch. 50; L. 1911, Ch. 187; L. 1911, Ch. 699; L. 1921, Ch. 56; L. 1922, Ch. 613; L. 1924, Ch. 557; L.L. No. 3-1933; L.L. No. 5-1944; L. 1945, Ch. 839; L. 1946, Ch. 939; L. 1953, Ch. 878, § 186; L.L. No. 2-1957, § 3; L.L. No. 1-2005; L.L. No. 2-2007]
1. 
Annual estimates. On or before the first day of September in each year, the common council, all heads of departments, boards, commissions, city judge and officers empowered by law to expend money shall furnish to the mayor as presiding officer of the board of estimate and apportionment, itemized estimates in writing of the amount required for the next fiscal year in their respective departments, boards, commissions, courts or offices. Each such estimate shall set forth in detail the amounts required for salaries and expenses and all other necessary items, in detailed comparison with the amounts expended in the preceding fiscal year and the amounts appropriated for the current fiscal year, according to rules prescribed by the board of estimate and apportionment. Thereafter during the month of September and on or before the last day of said month, the mayor shall lay the estimates before the board of estimate and apportionment. The board of estimate and apportionment may make such changes in the estimates as it shall deem necessary. Copies of the estimates shall be filed with the Treasurer at the same time they are filed with the Mayor. The Board of Estimate and Apportionment shall file with the Treasurer an itemized estimate for any expenditure not included in the foregoing estimates for which appropriation is to be made.
2. 
Education budget.
[Repealed by L. 1953, Ch. 878, § 325 (2) Schedule "A"]
3. 
Financial statement. On or before the fifteenth day of October of each year, the board of estimate and apportionment shall make an itemized statement in writing of the estimated revenues and expenditures of the city for the fiscal year, other than the amounts to be raised by taxation for state and county purposes. Said board shall also make a detailed statement of all the property revenue which in its judgment will be received by the city during the fiscal year, and a statement of the amount of the sinking fund which in the judgment of the board will be available for the payment of the principal or interest on any bonded indebtedness of the city falling due during the fiscal year. The board shall also make a supplemental statement of all unencumbered balances of the previous fiscal year. All such estimates of revenues, available sinking fund moneys and unencumbered balances shall be made in detailed comparison with the actual amounts for the preceding fiscal year and the estimated amounts for the current fiscal year. The estimate of expenditures shall contain an itemized statement, in detailed comparison with the amounts expended in the preceding fiscal year and the amounts appropriated for the current fiscal year for such purposes, of the several amounts of money which the board of estimate and apportionment deems it necessary to provide for all departments, boards, bureaus, commissions, courts, offices, purposes, functions, funds and accounts authorized or directed by law.
4. 
Budget hearings. All meetings of the board held to consider the budget estimates shall be open to the public. The board of estimate and apportionment shall arrange for and hold at least one public hearing on the budget estimates prior to its final approval of said estimates. Notice of the public hearing shall be given by publication for two successive days in the official newspaper and such hearing shall be held not earlier than five days after the day of the last publication of such notice.
5. 
Powers of Council. After the annual estimate showing the estimated net amount required to be raised by taxation for said purposes has been completed, the board of estimate and apportionment, on or before the fifteenth day of November in each year, shall submit the same in final form to the council and may submit a statement in writing of its reasons for such estimates. Said council shall have the power to correct, revise and amend such estimate or any part thereof, but it shall have no power to increase the total thereof, provided, however, that the budget adopted by the council for the fiscal year beginning December 1, 1957, if said budget has been heretofore adopted by the council, shall be revised and amended by the board of estimate and apportionment so as to include the salaries and compensation for members of the Police Department and Fire Department as set forth in the schedules thereof in Title IV, Section 64, as amended by Section 1 of this local law, and also to include additional appropriations of revenue to meet the increased salaries and compensation as aforesaid, and as revised and amended by said board of estimate and apportionment, shall be adopted by the council. The board of estimate and apportionment shall also submit to the council when received the sums apportioned by the board of supervisors of Orange County to be levied in the city for state and county purposes. Said estimates as corrected, revised and amended, together with the sums directed to be levied for state and county taxes, which shall be adopted without change by the council, shall upon adoption by the council as provided in section seventy-three, become the annual budget and shall be entered in full on the minutes of the council.
5.5. 
The Common Council shall vote on the proposed budget at a regular or special meeting held prior to the tenth day of December. If for any reason, a budget is not approved prior to the thirty-first day of December, then all appropriations in the next year shall be based upon the levels of the previous year's budget so that the City shall continue to operate until a new budget is enacted.
6. 
Contingent fund. The board of estimate and apportionment may make an apportionment or supplement an apportionment by the transfer from the contingent fund of such an amount as it deems necessary. No direct charge for expenditures shall be made against the contingent fund.
7. 
Amounts to be raised by tax. The amounts included in the estimates of the several departments, boards, commissions, and offices to be raised or required by law to be raised by tax for the expenses of general government, the protection of persons and property, streets, public improvements, sanitation, public health, public welfare, recreation, a contingent fund, judgments and settlements, contributions to the New York state employees' retirement system the principal and interest of the public debt of said city or any other obligations or debt which by law may be created against the city, and amounts as may be necessary to make up the deficiency occasioned by previous illegal and erroneous assessments and uncollected taxes and assessments, and of all such further sum or sums that may be required during any one year for carrying on the ordinary affairs and general expenses of the city, as authorized by this act or charter or by other law, shall be raised by general tax. Nothing contained herein shall prevent the financing in whole or in part, pursuant to the local finance law, of the payment of any judgment that may be recovered against the city otherwise provided for, nor shall anything contained in this section or section seventy-two of this charter prevent the city from financing, in whole or in part, any expenditure pursuant to the local finance law. The common council shall also direct and cause such amount to be raised annually by general tax as shall be necessary for library purposes as certified by the board of education in the manner provided by law.
[Added by L.L. No. 4-1945]
Beginning December first, nineteen hundred forty-five, there shall be included in the annual budget for the cost of removal of snow and ice, an amount equal to at least the amounts prescribed in the schedule set forth below:
1. 
For the fiscal year beginning December first, nineteen hundred forty-five, an amount equal to at least one-fifth of the average of all expenditures for such purpose during each of the five preceding fiscal years.
2. 
For the first fiscal year succeeding such fiscal year, an amount equal to at least two-fifths of the average of all expenditures for such purpose during each of the five preceding fiscal years.
3. 
For the second fiscal year succeeding such fiscal year, an amount equal to at least three-fifths of the average of all expenditures for such purpose during each of the five preceding fiscal years.
4. 
For the third fiscal year succeeding such fiscal year, an amount equal to at least four-fifths of the average of all expenditures for such purpose during each of the five preceding fiscal years.
5. 
For the fourth fiscal year succeeding such fiscal year, and for each succeeding fiscal year thereafter, an amount equal to at least the average of all expenditures for such purpose during each of the five preceding fiscal years.
[Amended by L. 1907, Ch. 653; L. 1910, Ch. 50; L. 1911, Ch. 699; L. 1916, Ch. 200; L. 1921, Ch. 56; L. 1922, Ch. 613; L. 1924, Ch. 557; L.L. No. 2-1940; L. 1943, Ch. 710; L.L. No. 1-2009]
Nothing contained in Section 71 of this Charter shall be construed to prevent the City from financing, in whole or in part, any expenditure pursuant to the laws of the State of New York.
[Amended by L. 1911, Ch. 187; L. 1911, Ch. 699; L. 1922, Ch. 613; L.L. No. 3-1954; L.L. No. 1-1959, § 2; L.L. No. 2-1996; L.L. No. 1-1997; L.L. No. 2-2007]
The tax so directed to be raised shall be assessed upon all the taxable real and personal property in the city, according to the valuation of the city assessment roll of the current year; after the same shall have been corrected as hereinbefore provided. The said tax, together with any special tax which shall have been voted as herein provided, shall be levied by the common council at some meeting thereof on or before the tenth day of December in each year. The commissioner of assessment and taxation under the direction of the common council shall extend and apportion said tax on the assessment roll delivered to him as aforesaid, also one-half tax where there are two or more properties assessed to the same person, and shall correct all clerical errors in the description and valuation of all property, and shall forthwith file the same, and shall make a full duplicate or copy of the same, with the tax so extended and apportioned, and shall certify such copy to be a correct duplicate of the city tax-roll. Such roll shall on or before the first day of January be delivered by the Common Council to the Treasurer as collector, with a warrant annexed, under the seal of the city, to be signed by the Mayor, commanding him or her to review, levy and collect the several sums in the roll specified as assessed against the persons or property therein mentioned or described for municipal and other purposes with such rate per centum upon said sums for collecting the same as herein provided, and return the said warrant and roll within ninety days after the date of the warrant. Upon receipt of the tax roll and warrant the city collector shall cause a notice to be published once a week for two successive weeks in the official newspaper of the City of Middletown beginning the 1st day of February in each year and, again, once a week for two successive weeks beginning the 1st day of June in each year, designating some central and convenient place within the city where said collector will attend each day of the week except Saturdays, Sundays and holidays for the months of February and June, respectively, each year, and give notice that he will attend at such place with said roll and warrant from nine o'clock in the forenoon until three o'clock in the afternoon for the purpose of receiving payment of city, county and state taxes; and it shall be the duty of said collector to attend accordingly, and any person may pay his taxes at the time and place so designated on paying such amounts thereon as in this act provided. At the time of delivery to him of such roll and warrant, the collector shall endorse on the assessment and tax roll on file with the clerk a receipt acknowledging by him of the duplicate of such roll and warrant as city collector, and he shall proceed to collect the unpaid city taxes in said roll specified in the manner provided by law for the collection of county taxes, and shall have and possess all the powers and authority conferred by law on the collector of county taxes, and shall in like manner, pay over all city tax money collected by him to the city treasurer, and shall take his receipt therefor, and shall make return to the common council of the amount collected and paid over by him and of the city taxes remaining unpaid; and upon making oath before some officer authorized by law or this act to administer oaths and take affidavits, similar in all respects to the oath required by law of collectors of county taxes, he shall be credited by the common council with the amount of city taxes so remaining due and unpaid. And every assessment upon real estate, or water and sewer rents imposed under this act or the Charter, may, when due, be collected in the same manner as herein provided for the collection of taxes. The collector shall forthwith deposit all moneys received by him in the designated depositories to the credit of the city.
The mayor, by the direction of the common council, may extend or renew from time to time any warrant which may have been issued for the collection of any tax or assessment, or may issue a new warrant for the collection thereof, and in such extension, renewal or new warrant, shall specify the time when the same shall be returned, and amount of fees to be collected, and in case of the issue of a new warrant, after any tax or assessment has been returned uncollected, such new warrant shall also direct the collection of interest on such taxes or assessments as the same is given to the city by this act; and the same proceedings shall be had upon such extension, renewal or new warrant as upon the former warrant. All the provisions of this act shall apply to the said taxes or assessments and the collection thereof, and to the powers and duties of the collector in relation to the same, after such renewal, extension or new warrant, in like manner as herein provided upon the warrant as originally issued. But the collector shall not be required, in cases of the renewal, extension or new warrant, to post or publish any notices.
[Amended by L. 1911, Ch. 699; L. 1922, Ch. 613; L. 1953, Ch. 878, § 187]
There shall be three funds, which shall be kept separate and intact from each other, namely: A general common council fund, which may be subdivided into smaller funds for different purposes, a water department fund, and an excise fund, and such additional fund as has been or may be hereafter established by the common council as a police pension fund. The common council shall have power to make transfers from different accounts in the general common council fund but it shall at no time order drafts to an amount in excess of the amount appropriated and available for general city purposes, and may also temporarily transfer such amount as it may deem advisable from one of the above named three funds to another but no such transfer shall be made from the police pension fund, in anticipation of the next annual or semi-annual tax installment, but such sum shall be transferred directly after the collection of such tax.
[Added by L.L. No. 3-1996[1]]
The City of Middletown will collect the real property taxes due the County of Orange with respect to real property within the corporate limits of the City, as such real property taxes are determined, assessed and imposed by the County Legislature. The County real property taxes shall be collected by the City at the same time and under the same installment process as set forth elsewhere in this Charter for the collection of City real property taxes. The County will print all real property tax bills issued by the City, at the County's sole cost and expense, and the City will pay for all costs of collection of County real property taxes imposed within the corporate limits of the City, except for the printing of the tax bills.
Delinquent County real property taxes within the corporate limits of the City shall be enforced and collected in the same fashion as set forth elsewhere in this Charter with respect to the enforcement and collection of delinquent City real property taxes.
The City will not guarantee the collection of County real property taxes imposed on properties within the corporate limits of the City, except as set forth herein. Within thirty (30) days of collection of any County real property taxes by the City, the City shall forward such collected real property taxes to the County. If any County real property taxes remain unpaid during the time set forth for collection of real property taxes without interest, and any such County real property taxes are thereafter paid to the City, the City shall, within thirty (30) days of collection of such delinquent real property taxes, pay to the County the base amount of the County real property taxes so collected; however, any interest and/or penalties collected by the City shall remain the property of the City and shall not be paid to the County, and the County shall not have any claim to any such interest and/or penalties. If the City shall take a deed to any property on which there are outstanding County real property taxes, whether by a tax sale proceeding or otherwise, then the City shall pay to the County, within thirty (30) days of the City taking such deed, the base amount of the County real property taxes so collected; however, any interest and/or penalties collected by the City shall remain the property of the City and shall not be paid to the County, and the County shall not have any claim to any such interest and/or penalties.
[1]
Editor's Note: Former § 76, amended by L. 1922, Ch. 613 and L. 1933, Ch. 106, was repealed by L.L. No. 2-1996.
[Amended by L.L. No. 2-1996]
The roll and warrant for city taxes and any and all taxes, sums or amounts unpaid thereon shall belong to the city, and shall thereafter be enforced and collected in the manner provided for all city taxes, and any and all sums collected thereon shall be placed in the common council fund.
[Added by L. 1922, Ch. 613; amended by L. 1932, Ch. 29; L.L. No. 2-2007]
a. 
When any question involving the raising of funds for any purpose is submitted to the taxpayers at a special election if the council shall be of the opinion that the amount to be raised is too large to be raised by certificates of indebtedness or if it deems it more advisable for any reason, it may issue and sell bonds of the city for that purpose; such bonds shall be signed by the Mayor and the Treasurer and the seal of the city affixed thereto, and shall bear interest at not exceeding six per centum per annum, and become payable at such future period, not in excess of forty years, as the council may direct. A sinking fund for the purpose of payment of each such issue of bonds shall be provided, and there shall be levied by annual tax, or appropriated annually from the revenues of the department for the benefit of which the bonds are issued, the proper proportion of a sum sufficient to meet said bonds at their maturity. Said bonds shall be assignable and transferable and may at the option of the holder be registered in which case they shall be transferable only by endorsement of the persons in whose name they may stand as owner on the books of the Treasurer. They shall contain a statement of the purpose for which they are issued, and that a sinking fund has been provided for their payment.
b. 
The council may borrow money and issue new bonds from time to time hereafter, as the bonds issued by the city shall respectively mature and fall due, to take up and replace, or as substitutes for such maturing bonds, provided the city has not sufficient funds on hand when said bonds shall mature to pay the same, which bonds shall draw interest from date, payable semi-annually, at a rate not exceeding six per centum per annum, and be payable at such times, and shall be in such form as the council shall direct when ordering the issue thereof, and a sinking fund as provided for in this section shall be provided for the payment of such bonds. The proceeds of the bonds so issued shall be used only for the retirement and payment of the previous issue.
c. 
The council may prescribe the manner of the sale of all bonds or certificates of indebtedness, and in no case shall either or any of them be sold or issued for a less sum than their par value and accrued interest; they shall be approved by the corporation counsel as to form. Notice of the sale of all bonds or other obligations shall be given in the manner and for the period prescribed by section nine of the general municipal law of the state of New York.
d. 
All moneys, which shall be paid into the sinking fund shall be invested as soon as practicable and may be invested in the bonds of this city, those of any town or county or city in this state, bonds of the United States, certificates of indebtedness of this city, or such securities as it is lawful for savings banks to invest in. The investment of the fund shall be made under the direction of the Board of Estimate and Apportionment and in the name of the city. The securities shall be kept in a safe deposit box, access to which shall be had only by the Mayor and Treasurer jointly, or in the absence of the Mayor, the Acting Mayor and Treasurer jointly; the keys shall be kept by the Treasurer.
[Amended by L. 1922, Ch. 613; L.L. No. 2-2007; L.L. No. 1-2008[1]; L.L. No. 2-2022; L.L. No. 1-2024]
1. 
Every tax or assessment for whatever purpose imposed or charged, upon any real estate within the City, by virtue of any of the provisions of this Charter, shall be a lien upon the real estate, within the City, upon which it is assessed from the time of filing of the applicable tax roll. Such liens shall be superior to any mortgage, judgment or other lien of any nature affecting said premises, excepting prior liens thereon for state and county taxes. If any such taxes or assessments shall be returned as unpaid by any officer authorized to collect the same, the Common Council may employ and direct an attorney, or the Corporation Counsel, or other proper officer, employed by the Common Council to advertise and sell such real estate in the manner hereafter provided. Whenever the Common Council shall order any parcel of land to be sold for any such tax, assessment, water rents or city lien, the order shall be made for all such taxes, assessments, water rents and city liens which may be then unpaid. Such sales shall be ordered by the Common Council at least once in two years, but no such sales shall be ordered in respect to any such liens unless the same have been in default of payment for at least three months.
2. 
All taxes levied upon the same assessment roll shall be enforced jointly, but the enforcement timetable and redemption period shall be based upon the latest of the applicable lien dates.
3. 
Notwithstanding the provisions of Paragraph 1, above, in this Section, and notwithstanding any other provision in this Charter, any water or sewer charge not received by the Treasurer by its due date shall be considered delinquent, and shall be levied, together with late-payment fees, into the general city property tax at the time of the next levy. Such amounts shall be indicated in a separate column on the tax roll issued against the subject real property. Such re-levied water and sewer liens shall be subject to the same penalties imposed for the nonpayment of City taxes, and shall be collected in the same manner as provided in this Charter for the collection and enforcement of delinquent property taxes.
4. 
Notwithstanding the provisions of Paragraph 1, above, in this Section, and notwithstanding any other provision in this Charter, any overgrown vegetation, snow removal, garbage can, bulk pick-up, dead tree removal, or building demolition charge not received by the Treasurer by its due date shall be considered delinquent, and shall be levied, together with late-payment fees, into the general city property tax at the time of the next levy. Such amounts shall be indicated in a separate column on the tax roll issued against the subject real property. Such relevied overgrown vegetation, snow removal, garbage can, bulk pick-up, dead tree removal, and building demolition liens shall be subject to the same penalties imposed for the nonpayment of City taxes, and shall be collected in the same manner as provided in this Charter for the collection and enforcement of delinquent property taxes.
[1]
Editor's Note: This local law stated that it would take effect 6-30-2008, except that any delinquent tax or assessment with a prior lien date would be collected or enforced pursuant to the Charter provisions in effect as of such lien date.
[Amended by L. 1904, Ch. 560; L. 1911, Ch. 187; L. 1922, Ch. 613; L.L. No. 2-2007; L.L. No. 1-2008[1]]
On or before the fifteenth day of December next after any tax, assessments and liens shall have been imposed upon any real estate in the City of Middletown, the Treasurer shall make and deliver to the Common Council a transcript of all such taxes, assessments and liens which remain unpaid for a period of three months from the date of the warrant or order for their collection, containing and showing the name of the owner or owners or occupant, so far as the same shall be known to the Treasurer, with a brief general description of the location and kind of property.
[1]
Editor's Note: This local law stated that it would take effect 6-30-2008, except that any delinquent tax or assessment with a prior lien date would be collected or enforced pursuant to the Charter provisions in effect as of such lien date.
[Amended by L. 1904, Ch. 560; L. 1922, Ch. 613; L.L. No. 2-1945; L.L. No. 2-2007; L.L. No. 1-2008[1]; L.L. No. 3-2022; L.L. No. 2-2023]
1. 
Order of Sale. Before any sale of unpaid tax liens as described in Section 79 of this Charter, an order shall be made by the Common Council which shall be entered at large in the records of the City designating and directing the attorney or proper officer of the City to sell the liens on properties on which taxes, assessments and liens remain unpaid as particularly described in the certificate of the Treasurer as hereinbefore provided, a copy of which order shall be delivered to the officer so designated, who shall forthwith advertise the sale of said liens in the manner set forth herein, and the sale shall be conducted in the manner required in the case of sales of real estate on execution as provided in Section 5236 of the Civil Practice Law and Rules, except as herein provided.
2. 
Notice of sale. A printed notice of the time and place of the sale containing a description of the property encumbered by the lien to be sold shall be posted in Middletown City Hall at least thirty (30) days before the date fixed for the sale. A copy of the notice shall be served at least thirty (30) days before the date fixed for the sale by personal delivery or by registered or certified mail, return receipt requested, and by regular mail upon the property owner and any mortgagee, lessee, lienholder or assignee of either whose mortgage, lease, lien or assignment shall have been previously recorded in the Office of the Clerk of the County of Orange. A copy of the notice shall be published once per week for three (3) successive weeks in the official newspaper of the City, the last such notice being published at least seven (7) days prior to the date fixed for the sale. An omission to give any notice required herein, or the defacing or removal of a posted notice, does not affect the title of a purchaser without notice of the omission or offense.
3. 
Conduct and terms of sale. The proceedings may be stopped at any time before the sale by any person, by paying the amount of the tax or assessment, with the interest allowed thereon by this Charter, and the expense of advertising. The attorney or officer selling the lien shall require the purchaser, in the terms of sale, to pay at the close of the sale, a sum sufficient to pay said tax or assessment, interest, expense and charges. The purchaser shall not be required to pay more than sufficient to pay the tax or assessment, interest, expenses and charges until after the time for the redemption of such real estate shall expire, according to the provisions of this Charter. The terms of sale must advise the purchaser that the purchaser shall be required to comply with the ruling of the United States Supreme Court in Tyler v Hennepin County, 598 U.S. 631 (2023). The terms of sale must advise the purchaser that title to the subject property will not be conveyed until the purchaser provides proof to the City that (a) the purchaser has obtained an appraisal of the subject property from a licensed appraiser, (b) the purchaser has utilized the appraisal to calculate the amount the property owner must be reimbursed after subtraction of unpaid taxes, interest, fees and other costs incurred by the purchaser, and (c) that the purchaser has notified the property owner of the amount to be reimbursed after conveyance of title. Said attorney or officer shall, in all cases, reduce his or her terms of sale to writing, and require the purchaser to subscribe the same; which terms of sale shall be annexed to the certificate of sale which is herein required to be filed with the Treasurer, and shall be filed with the same. All sales in such cases shall be at public venue, between the hours of nine o'clock in the morning and four o'clock in the afternoon, and shall be made to the highest bidder therefor.
4. 
Certificate of sale. One (1) certificate of sale of each lien so sold shall be made out, subscribed and acknowledged by said officer, and shall be filed in the office of the clerk of the county, within twenty (20) business days after such sale. Such certificate shall contain a particular description of the premises sold, the price bid for each distinct lot or parcel, the whole sale was made, and the time of expiration of the redemption period for the subject property, when the purchaser shall be entitled to a conveyance according to this Charter.
5. 
Recording certificates. The certificate herein required to be filed in the county clerk's office shall be duly recorded by the said clerk, in the same manner as deeds are required by law to be recorded, and, being so recorded shall have the same effect as against subsequent purchasers and encumbrances as deeds and conveyances duly proved and recorded; and such certificate or record thereof, or a duly authenticated copy of such record, shall be received in all courts and places as prima facie evidence of the facts therein stated.
6. 
Evidence indexing. In indexing any certificate so to be recorded in his office or any deed which may be given pursuant thereto, the said county clerk shall index the same as follows: By inserting as grantor, the name of the person named in such certificate as the owner thereof, adding thereto the words "by the City of Middletown", and by inserting as grantee, the name of the person named in such certificate as the purchaser. The Treasurer of the City of Middletown shall provide and keep in his or her office a suitable book, in which he or she shall enter at length all such certificates of sale filed therein, and shall index all such certificates in the manner named above required.
7. 
Certificates assignable. The certificates of sale hereinbefore mentioned, shall be assignable by the purchaser or his legal representatives, and such assignment shall be acknowledged or proven in the manner required by law to entitle deeds of real estate to be recorded. The assignment must contain the requirements contained in Paragraph 3, above, regarding the ruling in Tyler v Hennepin County. The Common Council may give to the assignee of any such certificate a conveyance of the real estate therein described, after the expiration of the redemption period pursuant to the terms of this Charter, provided all assignments thereof shall have been duly recorded in the clerk's office of said county, and provided that the assignee has complied with all of the obligations contained in Paragraph 3, above, regarding the ruling in Tyler v Hennepin County.
[1]
Editor's Note: This local law stated that it would take effect 6-30-2008, except that any delinquent tax or assessment with a prior lien date would be collected or enforced pursuant to the Charter provisions in effect as of such lien date.
[Added by L.L. No. 2-1934; amended by L.L. No. 1-1940; L.L. No. 3-1998; L.L. No. 2-2007; L.L. No. 1-2008[1]; L.L. No. 3-2018; L.L. No. 3-2022]
1. 
Review by Treasurer. Notwithstanding any inconsistent provision of the Charter of the City of Middletown, the Treasurer of the City is hereby authorized to review for potential bulk sale all liens for city, county taxes, school district taxes, library taxes, business improvement district taxes, and assessments (such as water and sewer bills and miscellaneous charges imposed against real property in the City in accordance with this Charter) which are delinquent one month (hereinafter collectively referred to as "tax liens") and which are not (a) currently restricted in their enforcement by the provision of any bankruptcy law, or (b) related to any real property owned or controlled by the federal, state or local government or any agency, department or board thereof, against which enforcement of the lien is restricted or prohibited under applicable federal, state or local law, or (c) related to real property which has been identified by state or federal departments or agencies as having environmental contamination.
2. 
At least once every three (3) years, the Treasurer may solicit proposals from private entities for the purchase of tax liens in bulk, and such tax liens may be sold in bulk, in accordance with the terms and conditions set forth herein.
3. 
To solicit such proposals, the Treasurer shall cause to be published once in each week for two (2) consecutive weeks in the official paper of the City a statement that the City may offer tax liens for sale in bulk to a private entity on or after a specified date. Such statement may seek proposals from any interested entity which may wish to purchase from the City such tax liens in bulk.
4. 
The expense of such advertisement shall be added to and made a part of such tax liens and shall be included in the amount to be paid to the Treasurer for the purchase of such tax liens by the private entity in any such sale, along with any other accrued interest, fees and penalties to the date of such sale to a private entity.
5. 
If the Treasurer receives any proposals for the purchase of tax liens in bulk, the Treasurer will present such proposals to the Mayor and Common Council. The Mayor and the Common Council shall have the power to reject any and all such proposals and to agree to any such proposal as the Mayor and the Common Council determine to be in the best interests of the City. In addition, the Mayor and the Common Council shall have the power to require the private entity which submitted the successful proposal to modify any such proposal to include such terms and conditions as the Mayor and the Common Council deem appropriate and in the best interests of the City. Any such agreement shall be drawn or reviewed by the Corporation Counsel of the City and shall not be deemed to be effective until actually approved by the Common Council and signed by the Mayor.
6. 
The City shall have the power to enter into such agreement with a private entity whether or not the tax liens which are the subject of such agreement have already been the subject of a sale in accordance with Section 81 of the Charter of the City of Middletown.
7. 
If such an agreement for the sale of tax liens in bulk is made by the City and a private entity, then such private entity shall be deemed to have been and have all the rights of a successful bidder for the properties which are the subject of such agreement as if the liens for such properties were the subject of a sale as set forth in Section 81 of the Charter of the City of Middletown. All rights of redemption for such properties and the right of such private entity to receive a certificate of sale and deed to such properties shall be as described in and governed by Sections 79 through 105 of the Charter of the City of Middletown.
8. 
Notice of bulk sale. A printed notice of the time and place of the sale containing a description of the property to be sold shall be posted in Middletown City Hall at least thirty (30) days before the date fixed for the sale. A copy of the notice shall be served at least thirty (30) days before the date fixed for the sale by personal delivery or by registered or certified mail, return receipt requested, and by regular mail upon the property owner and any mortgagee, lessee, lienholder or assignee of either whose mortgage, lease, lien or assignment shall have been previously recorded in the Office of the Clerk of the County of Orange. A copy of the notice shall be published once per week for three (3) successive weeks in the official newspaper of the City, the last such notice being published at least seven (7) days prior to the date fixed for the sale. An omission to give any notice required herein, or the defacing or removal of a posted notice, does not affect the title of a purchaser without notice of the omission or offense.
[1]
Editor's Note: This local law stated that it would take effect 6-30-2008, except that any delinquent tax or assessment with a prior lien date would be collected or enforced pursuant to the Charter provisions in effect as of such lien date.
[Amended by L.L. No. 1-2008[1]]
The right and title of the person to any real estate, encumbered by a lien which shall be sold as hereinbefore provided, shall not be divested by such sale, until the expiration of the redemption period as defined in Section 83 of this Charter; but if such real estate shall not have been redeemed as herein provided, and a deed shall be executed in pursuance of a sale, the grantee in such deed shall be deemed vested with the legal estate from the time of such sale, for the purpose of maintaining an action for any injury to such real estate.
[1]
Editor's Note: This local law stated that it would take effect 6-30-2008, except that any delinquent tax or assessment with a prior lien date would be collected or enforced pursuant to the Charter provisions in effect as of such lien date.
[Amended by L.L. No. 1-2008[1]; L.L. No. 1-2014[2]; L.L. No. 3-2022; L.L. No. 2-2023]
1. 
The redemption period shall expire two years after the date of the lien as provided in Section 79 of this Charter. Notwithstanding the foregoing, if any notice published by the City pursuant to this Charter specifies a later date for the expiration of the redemption period, the redemption period shall expire on the date so specified. Other than the conditions set forth in the preceding sentence, the redemption period cannot be extended.
2. 
Real property subject to a delinquent tax lien may be redeemed by payment to the Treasurer, on or before the expiration of the redemption period, of the amount paid by the purchaser of the lien or liens, and all other sums which the purchaser may have paid for taxes or assessments on said real estate; together with the interest thereon from the time such payments were made, at the rate of fifteen per centum a year, and the actual and necessary expenses the purchaser or City may have incurred in the service of the notices provided for in this title; and on such payments being made the title acquired by such sale shall cease. Any person having any right, title or interest in, or lien upon, any such property may redeem such property in the manner provided herein. In case such payment is made by the owner of said real estate, then, and in that event, all mortgages, judgments, decrees or claims which were a lien on said real estate at the time the tax or assessment for which the sale has been made, became a lien thereon, shall be and remain liens upon said real estate, anything hereinbefore contained to the contrary notwithstanding. Upon such payment being made by any such person so entitled to redeem any real estate, the sale of the lien so redeemed, and the certificates of such sale shall be null and void, and the person so redeeming shall be entitled to have such certificate canceled of record.
3. 
After the expiration of the redemption period as herein defined, if any part of the premises sold shall remain unredeemed, the City must verify that the property owner has been reimbursed in the amount calculated pursuant to Paragraph 3 of Section 81 above, and that there has been full compliance with the ruling of Tyler v Hennepin County. After such verification, the Common Council shall give to the purchaser, his or her legal representatives or assigns, a conveyance of the premises so remaining unredeemed, which conveyance shall be valid and effectual to convey all the right, title and interest which may have been sold in the manner aforesaid and such conveyance shall be presumptive evidence in all courts and places that the tax assessment for which such lien may have been sold, was legally imposed and that the proceedings to authorize such sale were correct. The grantee named in any such conveyance may obtain possession of the real estate therein described, in the manner prescribed by law in relation to persons holding over demised premises, after the expiration of their terms, without the consent of their landlords, and said grantee, by virtue of such conveyance, shall acquire all the right, title and interest in the real estate therein described, and the right to the possession of the same, and shall have, hold and enjoy such real estate, free and clear from all claims, liens or encumbrances, except such taxes and assessments as may have been charged thereon at the time of such sale, or at any time thereafter.
4. 
If there exists more than one tax lien against a parcel, the liens need not be redeemed simultaneously, but may be redeemed in chronological order, so that the lien with the earliest lien date is redeemed first, and the lien with the most recent lien date is redeemed last. The conveyance process described in this Charter shall not take place unless there is a lien which has been in existence for the entire two-year redemption period.
5. 
When one or more liens against a parcel are redeemed as provided herein, but any lien remains unredeemed, the receipt issued to the person 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 enforcement of the outstanding lien or liens. Continued failure to pay the entire amount owed beyond the expiration of the redemption period will result in the loss of the property." 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. Such partial redemption shall entitle the redeemer to have any certificate of sale canceled pursuant to the provisions of this Section, provided that such partial redemption reimburses in full the purchaser at said sale pursuant to the provisions of this Section.
[1]
Editor's Note: This local law stated that it would take effect 6-30-2008, except that any delinquent tax or assessment with a prior lien date would be collected or enforced pursuant to the Charter provisions in effect as of such lien date.
[2]
Editor's Note: This local law stated that it would take effect 6-30-2014, except that any delinquent tax or assessment with a prior lien date would be collected or enforced pursuant to the Charter provisions in effect as of such lien date.
[Repealed by L.L. No. 1-2008[1]]
[1]
Editor's Note: This local law stated that it would take effect 6-30-2008, except that any delinquent tax or assessment with a prior lien date would be collected or enforced pursuant to the Charter provisions in effect as of such lien date.
The city treasurer is hereby required to give proper receipts for payments made to him under any of the preceding sections, and any receipts taken for payments provided for therein, acknowledged or proven in due form of law to entitle conveyance of real estate to be recorded, shall be evidence of such payments, and may be recorded and indexed in the clerk's office of Orange county, as deeds of real estate are required by law to be recorded and indexed.
[Amended by L. 1922, Ch. 613]
All the provisions of law relating to the redemption of lands sold under executions, and which are not inconsistent with the provisions of this act, shall apply to the sales and redemption of lands, which may be sold for taxes or assessments, as provided in this act; and all payments which may be required to entitle other persons to redeem, according to the provisions of said law, may be made to the city treasurer.
In case any person having a mortgage, judgment, decree or claim, on lands about to be sold for any tax or assessment shall stop such sale by paying the amount of the tax or assessment, fees and interest, as herein provided, then, and in that event, the person making such payment shall have a further lien on said lands for the amount so paid by him, which shall be added to his said mortgage, judgment, decree or claim, and become a part thereof; and such further lien shall be of even date with said mortgage, judgment, decree or claim.
[Amended by L.L. No. 3-1945; L.L. No. 1-2008[1]; L.L. No. 3-2022; L.L. No. 2-2023]
1. 
No owner whose deed, or in case he or she holds such property by descent or device, the deed of his or her ancestor or devisor, shall have been duly recorded in the office of the clerk of the County of Orange, before the sale of any lien for any tax or assessment, and no mortgagee, lessee, lienholder or assignee of either, whose mortgage, lease, lien or assignment shall have been so recorded, shall be divested of all rights in such property, by reason of an unpaid lien or tax sale conducted pursuant to this title, unless ninety (90) days notice in writing of such conveyance, shall have been given by the City or the purchaser of the lien or those claiming under him or her, to such owner, mortgagee, lessee or assignee, by depositing such notice in the post office of said City, by certified mail return receipt requested and by regular mail, directed to the owner, mortgagee, or lessee or assignee at his or her place of residence as stated in the deed, lease, mortgage or assignment of such mortgage or lease, and, in the case of an owner, directed to any address of such owner on file in the Office of the Assessor.
2. 
In addition to the written notice provided for herein, any property to be conveyed pursuant to this title must be posted with notice of such conveyance no later than thirty (30) days prior to such conveyance.
3. 
In the event that notice as required herein is not sent to any of the persons herein mentioned entitled to such notice, in such event the time within which any such person or those claiming under him or her may redeem such property is extended to within three (3) years from the lien date. In case of failure to redeem within said three years from the lien date, the sale and conveyance thereof shall become absolute and all persons barred forever.
4. 
Upon expiration of the redemption period and completion of the procedures required herein, including the reimbursement required by Tyler v Hennepin County , and upon execution by the City of a deed to a tax-delinquent parcel to the City or to a qualifying purchaser of an unpaid tax lien, the City or qualified purchaser shall be seized of an estate in fee simple absolute in such parcel and all persons, including the State, infants, incompetents, absentees and non-residents, except as specifically exempted by law, who may otherwise have had any right, title, interest, claim, lien, or equity of redemption in or upon such parcel shall be barred and forever foreclosed of any such right, title, interest, claim, lien or equity of redemption, and the City or qualified purchaser may hold such parcel for itself or sell or release such parcel as provided by law.
5. 
Sale to previous owner. After conveyance of title as provided herein, the City or qualified purchaser may convey the subject parcel to the previous owner. Such a conveyance shall restore all parties, including owners, mortgagees and any and all lienors, receivers and administrators and encumbrancers, to the status they held at the time the City or qualified purchaser acquired title to the subject parcel, as if the title had never been conveyed, and shall render the subject parcel liable for all taxes, deficiencies, management fees and liens, penalties, interest, and other charges which had accrued prior to the conveyance of title and which continued to accrue after the conveyance of title.
6. 
Conveyance prohibited to certain City officials, officers and employees. No City of Middletown elected official, nor any officer or employee in the Offices of the Assessor, Corporation Counsel, or Treasurer may bid for or acquire or purchase any parcel of real property which is offered for sale by the City in any manner as a result of the tax delinquency of such parcel. This prohibition shall include a prohibition against such City officials, officers or employees bidding upon or acquiring or purchasing such properties directly or through an agent, representative, attorney or other third party, including but not limited to a spouse or child. It shall be presumptive proof of a violation of this Section if such City official, officer or employee shall have acquired any interest whatsoever, including but not limited to the holding of a mortgage, lien or other financial interest, in any such property, howsoever acquired, either directly or through any third parties, within two (2) years of the date upon which such property was sold or conveyed by the City of Middletown. This provision may be enforced by disciplinary action or by an appropriate action at law or in equity in the Supreme Court of the State of New York.
[1]
Editor's Note: This local law stated that it would take effect 6-30-2008, except that any delinquent tax or assessment with a prior lien date would be collected or enforced pursuant to the Charter provisions in effect as of such lien date.
[Amended by L. 1922, Ch. 613; L.L. No. 1-2008[1]]
It shall be the duty of the person serving such notice and posting such property, or causing the same to be served and posted, to file and record a copy of the notice served, together with the affidavit of the person making such service and posting, who shall be at least eighteen years of age, in the office of the Corporation Counsel.
[1]
Editor's Note: This local law stated that it would take effect 6-30-2008, except that any delinquent tax or assessment with a prior lien date would be collected or enforced pursuant to the Charter provisions in effect as of such lien date.
[Amended by L. 1922, Ch. 613; L.L. No. 2-2023]
The city of Middletown may become the purchaser at any sale which may be made under the provisions of this act, and in case the said city shall be vested with the same rights as any other purchaser, but in no case shall the city at such sale bid a sum or become the purchaser for a greater amount than sufficient to pay the tax or assessment, with interest, including the costs and expenses of such sales, and in all cases of such sales the said city shall bid a sum sufficient to pay such tax or assessment, interest, cost and expenses. The mayor or other person designated by the common council shall attend all such sales and make such bid. The city must comply with the ruling in Tyler v Hennepin County by undertaking the obligations set forth in Paragraph 3 of Section 81, above. Any sale made in violation of this provision shall be void.
The term "mortgagee," as used in this act shall be construed to include assignees or mortgagees whose assignment shall be duly recorded, and personal representatives, and the term "purchaser" shall be construed to include assignees and real and personal representatives, as the case may be.
[Amended by L. 1922, Ch. 613; L.L. No. 1-2008[1]]
All property exempt from taxation by law, and all property belonging to the city, shall be exempt from state, county, city, library and business improvement district taxes.
[1]
Editor's Note: This local law stated that it would take effect 6-30-2008, except that any delinquent tax or assessment with a prior lien date would be collected or enforced pursuant to the Charter provisions in effect as of such lien date.
[Amended by L. 1922, Ch. 613]
Whenever any person or corporation shall refuse or neglect to pay any tax or assessment duly assessed, according to any of the provisions of this act, against any such person or corporation, the same may be collected by action in the name of the city, against such person or corporation, but such action shall not operate to release any lien upon property for such tax or assessment, until the judgment rendered in such suit shall have been fully satisfied.
Whenever any real estate in said city shall be owned by two or more persons jointly, or as tenants in common, a notice served on one of such persons shall be sufficient notice to all for any purpose requiring a notice under this act.
[Amended by L. 1922, Ch. 613; L. 1943, Ch. 710]
The said council shall not create any pecuniary obligation whatever on the part of the city which shall not be payable within the year, and which cannot be discharged from the income of the same year, except as otherwise provided by the local finance law and except as herein otherwise specifically provided.
Whenever any tax or assessment which may be imposed on any real estate owned by two or more tenants in common, shall be paid by one or more of such owners, the person or persons making such payment shall have a right of action against the remaining owner or owners to recover his, her or their proper share of such payment.
Whenever any assessment made under the provisions of this act shall be set aside or be decided by any court having jurisdiction thereof, to have been improperly or illegally made, or whenever it shall be ascertained that the proceedings under which said assessment may be made, shall have been so far irregular and erroneous as to make the collection of such assessment illegal, then, and in that case, a reassessment may be made in the manner prescribed by this act, with the same force and effect as if it had been an original assessment.
[Added by L.L. No. 1-1955]
Every tax deed executed, and delivered by the City of Middletown pursuant to the Charter provisions of the City of Middletown, or any tax deed executed and delivered pursuant to any general or special law providing for the foreclosure of a tax lien by action in rem, shall be presumptive evidence that the action and all proceedings therein and all proceedings prior thereto from and including the assessment of the lands affected and all notices required by law were regular and in accordance with all provisions of law relating thereto. After two years from the date of the recording of such deed the presumption shall be conclusive, unless at the time this section takes effect, the two year period since the recording of the deed has expired or less than six months of such period of two years remains unexpired, in which case the presumption shall become conclusive six months after this section takes effect. No action to set aside such deed may be maintained unless the action is commenced and a note of pendency of the action if filed in the office of the Orange County Clerk prior to the time that the presumption becomes conclusive as hereinabove provided.