Village of Lindenhurst, NY Article V Tax Enforcement

[Adopted 8-16-1994 by L.L. No. 5-1994]

§ 171-37 Legislative intent.

Chapter 602 of the Laws of 1993, which takes effect on January 1, 1995, and applies to taxes which shall become liens on or after that date, repeals Title 3 of Article 14 of the Real Property Tax Law pertaining to Village tax lien sales. A chapter of the Laws of 1994, as proposed in Legislative Bill Number S. 8560-A,[1] authorizes a village which conducted a tax sale in 1993 pursuant to § 1454 of the Real Property Tax Law to adopt a local law, without referendum, no later than September 1, 1994, providing that the collection of taxes that shall become liens in 1995, 1996 and 1997 shall be enforced pursuant to Title 3 of Article 14 of the Real Property Tax Law. The intent of this article is to enable the Village to continue to hold annual tax lien sales for liens created in those years.

[1] Editor's Note: See L. 1994, c. 532.

§ 171-38 Purpose.

This article shall permit the Village of Lindenhurst to continue to enforce collection of Village property taxes pursuant to Section 6 of Chapter 602 of the Laws of 1993, as amended by a chapter of the Laws of 1994, as proposed in Legislative Bill Number S. 8560-A. The Village of Lindenhurst hereby acts by local law, not subject to referendum, to provide that the collection of property taxes shall continue to be enforced pursuant to Title 3 of Article 14 of the Real Property Tax Law, as in effect on December 31, 1994.

§ 171-39 Filing requirements.

Upon adoption, and no later than October 1, 1994, a copy of this article shall be filed with the New York State Board of Equalization and Assessment.

§ 171-40 When effective.

This article shall take effect on the same day as a chapter of the Laws of 1994 takes effect as proposed in Legislative Bill Number S. 8560-A, except that if S. 8560-A shall become a law prior to adoption of this article, this article shall take effect immediately.