[Adopted 3-12-1991]
Pursuant to Title 3, entitled "Foreclosure of Tax Lien by Action in Rem," § 1120, Subdivision 2, of the Real Property Tax Law, the City of Hornell, hereinafter referred to as the "Tax District," elects to adopt the two-year waiting period in order to commence the foreclosure by action in rem when, according to the Tax District, the city owns a tax lien which has been due and unpaid for a period of at least two years from the date on which the tax or other legal charges represented thereby became a lien as defined in the Real Property Tax Law of the State of New York.