The City of Kingston, New York elects to adopt
Title 3 of Article 11 of the Real Property Tax Law, foreclosure of
tax lien by action in rem, as the procedure to be used for the tax
year 1992 and subsequent years thereto for the enforcement of the
collection of delinquent taxes, assessments, water rates and other
charges the city is authorized to collect under its Charter.
For the first calendar year for which this article
is to be effective, the calendar year of 1992, the tax liens owned
by the city may be foreclosed as provided in Title 3 of Article 11
of the Real Property Tax Law only if they have been due and unpaid
for a period of at least three years from the date on which the tax
or other legal charges represented thereby became a lien.