[Adopted 8-16-1994 by L.L. No. 6-1994 (Ch. 190, Art. V of the 1976 Code)]
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,[1] the Village of Great Neck 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 the same is in effect on December 31, 1994.
[1]
Editor's Note: See L. 1994, c. 532.
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.
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,[1] except that if S. 8560-A shall become a law prior to adoption of this article, this article shall take effect immediately.
[1]
Editor's Note: See L. 1994, c. 532.
[Added 1-21-2003 by L.L. No. 1-2003]
A. 
In addition to the notice requirements set forth in § 1452 of the Real Property Tax Law, as the same was in effect December 31, 1994, the Village shall mail notice to all owners and lienholders of record of the real property upon which taxes are unpaid with the amount of the tax, interest, and charges thereon and stating that such real property will, on a day subsequent to the expiration of the three weeks to be specified in such notice and the succeeding days, be sold at public auction at a designated place in the Village, to discharge the tax, interest, and other charges which may be due thereon at the time of the sale. Said notice shall be sent not less than three weeks before the first day of such sale, by certified or registered mail, return receipt requested, and by first class mail, to such person's last known address. With regard to an owner, such mailing to the address on the assessment rolls of the Village shall be deemed sufficient. As to a lienholder, such mailing to the address noted at the Nassau County Clerk's office with regard to such lien shall be deemed sufficient. Proof of such mailing shall be filed with the Village Clerk.
B. 
The Village Clerk shall obtain an owner and lienholders search of the real property upon which taxes are unpaid, and the cost of such search, as well as the cost of such mailing, shall be an additional charge upon such real property, to be collected with such taxes and interest and other charges.
[Added 1-21-2003 by L.L. No. 1-2003]
If a transfer of tax lien or a tax deed be vacated or be set aside or cancelled, or if it be adjudged in any action or proceeding by a court of competent jurisdiction that a transfer of tax lien or tax deed is invalid or defective or not sufficient to transfer a tax lien or to convey title to the purchaser thereof, or if in any action to foreclose a tax lien or challenging a tax deed it be adjudged that the entire tax lien or tax deed is void and not a valid lien on or deed to the premises which it purports to affect or transfer, and if, as a result of any such adjudication the purchaser or grantee shall surrender such transfer of tax lien or deed, and any and all rights thereto to the Village, together with a certified copy of such judgment or decree to the Village Clerk, thereupon such purchaser shall be repaid by the Village the amount paid for such transfer of tax lien, with interest from the time of such payment at the rate set forth in the transfer of tax lien, and the Village shall pay the taxed costs and disbursements of any action or proceeding in which such adjudication was made, and such tax lien shall remain as a valid lien upon the premises which it affects, except to such extent that it may have been adjudged irregular or invalid, and the Village shall proceed to sell anew, as provided in this article, so much of said tax lien as is not invalid as if no prior sale purporting to transfer said tax lien had taken place.