[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[Repealed by L. 1953, Ch. 878, § 325 (2) Schedule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.
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.
[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]
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. 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; and the Common
Council may give to the assignee of any such certificate a conveyance
of the real estate therein described, provided all assignments thereof
shall have been duly recorded in the clerk's office of said county,
after the expiration of the redemption period pursuant to the terms
of this Charter.
[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.
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 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. 1922, Ch. 613]
[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.
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, 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]
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. 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.
[Repealed by L. 1922, Ch. 613]
[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.
[Repealed by L. 1922, Ch. 613]
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.
