City of Auburn, NY
Cayuga County
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Table of Contents
Table of Contents
A. 
"Assessor," as used in this Charter, shall mean the person appointed pursuant to the Real Property Tax Law, charged with the duty of assessing real property in the City of Auburn and to perform and discharge the usual duties and functions of an Assessor under the Real Property Tax Law.
B. 
Conformity with state law. Except as otherwise provided in this Charter, the assessment of real property in the City of Auburn shall conform to the Real Property Tax Law.
C. 
Board of Assessment Review. There shall be a Board of Assessment Review consisting of five members who shall be appointed and shall have all the powers and duties prescribed by the Real Property Tax Law.
The rolls upon which such assessments are made, herein called and known as "assessment rolls," shall be prepared so as to conform so far as practicable to the Real Property Tax Law and shall be in such form and with such columns as the Council may direct.
A. 
City tax. As soon as practicable after the adoption of the annual City budget, the City Clerk shall forthwith proceed to extend and apportion the amount to be raised by local taxation on the assessment roll upon all real property on such roll liable to taxation in the City, according to the valuations thereof on such roll. Such tax when completed and extended shall be the "City tax."
B. 
County and state tax. Upon receiving from the County Legislature the amount to be raised for county, state and other purposes and known as the "county and state tax" budget, the City Clerk, when directed by the Council, shall forthwith proceed to extend and apportion the same upon such assessment roll for the year upon all real and personal property liable to taxation, according to the valuation thereof on such roll. Such tax when so completed and extended shall be the "county and state tax." The annual cost and expense of such extension and apportionment, fixed on the basis of the ratio of apportionment of the state and county tax between the City and the towns, shall be a county charge, payable by the county to the City.
C. 
Authority of Council. The Council may at any time prescribe that the City tax and county and state tax budgets shall all be apportioned and extended upon the same roll, or the same copy of such roll, or upon separate copies of such roll, and may direct and prescribe how and in what manner the same shall be done and when completed.
When the City Clerk shall have apportioned and extended any tax on such assessment roll as directed and completed the same, he or she shall forthwith present the same to the City Manager, and, when approved by the City Manager, a warrant shall be annexed thereto signed by the City Manager and the City Clerk in substance commanding the City Treasurer, or such officer as may be designated, to receive, levy and collect the several sums in said assessment rolls specified as assessed and taxed against the persons or property therein described and named. The completed roll containing the City tax, apportioned and extended as aforesaid, shall be delivered to the City Treasurer on or before the 20th day of June in each year. The completed roll containing the county and state tax, so apportioned and extended, shall be delivered to the City Treasurer on or before the 20th day of January in each year. The term "City Treasurer," as used herein, shall mean and apply to the officer performing the usual duties and functions of City Treasurer, by whatever name he or she may be known.
A. 
The said City tax and county and state tax shall, from the time a warrant for the collection of each, respectively, is delivered to the City Treasurer, be and become a lien upon the lands upon which the same, and each of said tax, is assessed and taxed. Each installment of an assessment for a local improvement shall likewise become a lien upon the lands upon which the assessment is made from the time when such installment becomes due and payable. The lien of any such tax upon any real property shall be superior to all other liens and encumbrances thereon.
B. 
If any such tax is not paid within three months after it is due, it may be enforced and collected by action against the person against whom assessed or the lien thereof foreclosed the same as in a mortgage foreclosure case. Any such action or proceeding shall be instituted in the name of the City of Auburn.
Every amount which may be directed by the Council to be paid by any property owner for any improvement, benefit or work done to or for his property, or to preserve the City from liability, and which is not represented by a local improvement assessment shall be a lien upon such property from the time when the amount thereon is determined by the Council and ordered paid. If such amount is not paid when the next City tax becomes payable, it shall be added to such tax against such property.
Any warrant delivered for the collection of a tax or local assessment, or any resolution determining the cost of any improvement, benefit, removal or remedying of a dangerous condition, shall be presumptive evidence in all actions and proceedings that all the previous proceedings, including the assessing, extending and levying of the tax, notice of the improvement and of the determination of the amount thereof, were regular and according to law.
No error or mistake in the name of the owner of any lands assessed upon any general tax roll, or upon any roll for a local improvement, or the fact that the name appearing upon such roll as the owner of any lands is not the owner thereof, nor any irregularity in advertising or certifying any resolution or notice, nor any omission of any officer, agent or contractor to carry out any detail of any resolution, provision of ordinance or of contract, shall invalidate such assessment, or such assessment roll, excepting only where fraud is shown.
At any time after the completion of any assessment or tax roll, whether the same is for a general tax or local improvement, the Council may direct the correction of any error made in any name, or in copying, or in levying or extending any tax; provided, however, that five days' previous notice thereof shall be given to the party or person interested or affected.
At any time the Council may order and cause to be stricken from any assessment roll any property which is illegally assessed and wrongfully thereon, or the assessment of which is for any reason illegal and wrongful, and may cancel and annul any tax extended and apportioned thereon and may order repayment of any such tax which has been paid. In case any tax or assessment of any kind shall be void, or fail for want of jurisdiction, or because of any omission or irregularity in any respect in the levying or assessment thereof, or in the sale or proceedings taken for the sale of real estate upon which it was assessed, the Council shall have power, and it shall be its duty, to cause the reassessment of such property, or of the proper amount of such tax or assessment thereon, or may order the Assessor to reassess the cost of a local improvement thereon, or may direct a resale of such property. Any such reassessment shall for all the purposes of this Charter be deemed and taken to be an original assessment, and such resale an original sale.
The Council of the City shall have power to prescribe by ordinance for the assessment of any property which has been omitted from any assessment roll and to order and direct that a just and equitable amount be assessed, levied and extended against such property for the periods for which taxes or improvements are so omitted and to order and direct that such amount so ordered assessed be added to the next City tax against such property. The fact that title to such property has changed since such omission occurred shall not prevent the Council from making such a just and equitable assessment to cover such omission.
[Amended 5-27-1993 by L.L. No. 1-1993]
Every tax levied, assessed or extended upon any roll shall become delinquent if not paid within one month after the same becomes due and payable, and thereafter there shall be added to such tax 1% per month or part thereof, to be collected by the City Treasurer at the time such tax is paid. Such interest charges shall belong to the City.
Upon receiving the tax or assessment rolls for the City, county and state taxes, or any of them, the City Treasurer shall cause a notice to be published in reference to the collection thereof in a daily paper published in the City of Auburn twice a week for four weeks, beginning respectively as follows: City tax beginning the first week in July; county and state taxes beginning the first week in March. Such notice shall be to the effect that he (or she) has received rolls for such taxes and such taxes shall be collected as follows: City taxes shall be payable in installments of 1/2 during the month of July, the second half during the month of January, and county and state taxes shall be paid during the month of March; that the City Treasurer will, during such periods, receive payment of such taxes without percentage, and that thereafter 1% per month will be charged and collected for each delinquent installment of the City and county and state taxes. Such notice, when so published, shall be deemed a personal demand upon each and every person upon such roll for the payment of the tax assessed against him or her. In addition, the City Treasurer shall mail to each owner whose name appears upon any tax or assessment roll a statement pursuant to Real Property Tax Law § 922.
A. 
Upon receiving payment of any tax or rent, the City Treasurer shall enter, in a column on the assessment roll, opposite the description of the property, the fact of payment and the amount and date thereof, or, with the approval of the Council, the City Treasurer may install a tax and rent card system for the recording of payment of taxes and rents. Such card system shall contain at least one card for each parcel subject to taxes or rents and shall contain a description of each parcel of property in the same manner as required on the assessment rolls of the City. On each card the amount of taxes levied or charges made shall be entered and the fact of payment, the amount of payment and the date of payment shall be recorded thereon. In the event of the installation of a card recording system, the entries thereon shall constitute a record of the payment of taxes or rents, and thereafter no entries relating to the payment of taxes or rents shall be required on the assessment rolls.
B. 
Upon the payment of taxes or rents, the City Treasurer shall give the person paying such tax or rent a receipt as provided by § 986 of the Real Property Tax Law.
The City Treasurer is authorized to receive payment of any tax or assessment for local improvement in advance of the time when the same becomes due and payable as herein provided and to give a proper receipt therefor, provided the amount of such tax or assessment is ascertainable.
The Council shall have the power to extend the time for the collection of any tax or assessment for local improvement, for such period as it may deem advisable, and to postpone or regulate the time for the collection of penalties or additions for delinquent taxes. It may also postpone and change the date when either the City tax or county and state tax shall become due and payable if in its judgment such postponement is desirable or warranted by reason of any unusual delays in the preparation of assessment rolls or budgets, extension of taxes or the giving of any notices to property owners directed by the Council.[1]
[1]
Editor's Note: Original § 58, which immediately followed this section and provided for the deposit of school taxes, was deleted as obsolete. See L. 1953, c. 878.
[Amended 5-27-1993 by L.L. No. 1-1993]
On the first day of April of each year, the City Treasurer shall pay over to the County Treasurer the amount of the collected county and state tax. Thereafter, the City, unless otherwise directed by the Council, shall be indebted to the county for the amount of the uncollected county and state tax, and said tax, together with the lien thereof, and all additions and penalties, shall be and become the property of the City. Payment over of the indebtedness presented by the uncollected state and county tax shall be made by the City to the county on the 10th day of each month as said tax is actually collected through payment thereof or enforcement of the collection thereof by tax sale and the foreclosure of the tax lien either by procedure under this Charter or pursuant to the Real Property Tax Law, such payment in any event to be completed not later than October 31 of the next succeeding year after the levy of the tax, pursuant to Subsection C of § C-42 of the Charter.
If any tax or assessment appearing upon the county and state tax roll, the money for which tax the City has paid or credited to the County Treasurer, is for any reason uncollectible, because of error, illegality or other cause, a record of the amount of such uncollectible taxes or assessments so paid or credited by the City shall be kept by the City Treasurer and reported each year to the Council. The Council may direct that such amount of uncollectible tax be added to the amount of the next county and state tax budget, when reported to it, and be levied, extended and collected with such budget amount. When collected such amount shall be credited to the City.
On May 1 of each year, the City Treasurer shall prepare a statement of all taxes outstanding and unpaid on the City and county and state tax rolls and combine and assemble the same to show the total outstanding against each piece of property; thereafter such statement shall be known as the "total tax" unpaid. Upon payment of any tax in such statement, and before advertisement of sale, as herein provided, the same additions shall be charged for penalties as if each such tax were separate.
Upon completion of such total tax statement, the City Treasurer shall file it with the City Manager, who shall report the same to the Council with his (or her) recommendations. The Council may thereupon by ordinance direct that constables of the City be employed to make such collections and may authorize the City Manager to issue a special warrant to each such constable he or she may designate commanding such constable to levy the amount of any unpaid tax or assessment named in said warrant, and 5% thereon for his or her fees, by distress and sale of the goods and chattels of the person upon whose real or personal property such unpaid tax or assessment is levied, or of any goods or chattels in his or her possession, wherever the same may be found in said City, and further directing that such officer pay the same over to the City Treasurer forthwith, and to make return of such warrant not later than the date therein stated. Such ordinance shall provide that such constable shall give at least five days' public notice previous to the sale, by notice to be posted in at least three public places in said City, and that no claim of property made to such goods and chattels so found in the possession of such person shall be available to prevent a sale, and may contain such other provisions in reference to such collections and sale and the enforcement of the collection for such unpaid taxes or assessment as the Council may direct.
[Amended 5-27-1993 by L.L. No. 1-1993; 7-7-1994 by L.L. No. 2-1994]
A. 
On or about the first day of June in each year the City Treasurer shall cause to be published at least once a week for two weeks in a newspaper published in the City of Auburn a notice of sale of real property for unpaid taxes, specifying a day (no earlier than five days after the second notice is published) and the time at which the sale will commence and the location of such sale. Such notice shall contain a list of the real property to be sold giving a brief description of each parcel by street, tax map or other map number, or other appropriate designation, the name of the owner or occupant as the same appears on the tax roll and the aggregate amount due on each parcel as of the time of sale, such amount to include the unpaid taxes for the year advertised, including all interest (at the rate and for the periods set forth in § C-51 above), penalties and all other expenses chargeable against the parcel (including but not limited to such parcel's share of the expense of publication and notice). The notice shall state that if the aggregate amount stated in the notice is not paid prior to the date and time set forth in the notice for the sale, the City Treasurer shall sell the real property on which or in respect to which such taxes have been imposed or levied at the sale in accordance with this Article IV to pay such taxes, interest, penalties and charges. No error with respect to a parcel in any list shall render the sale void or in any manner affect the validity thereof except as to the effect, if any, on the particular parcel in respect to which such error occurred.
B. 
Proof of the publication of the notice shall be filed in the office of the City Treasurer.
C. 
The City Treasurer shall also, prior to the commencement of publication required by Subsection A of this section, cause notice of such tax sale to be sent by first class mail to the name and address of the owner or occupant, as shown on the tax roll, of each parcel to be sold. Such notice shall contain a brief description of such parcel, the aggregate amount due on such parcel at the time of sale, and a statement that unless such amount is paid prior to the commencement of the tax sale proceedings the real property will be sold. The expense of mailing such notice shall be an additional expense chargeable against the parcel.
D. 
On the day and at the hour specified in such notice, the City Treasurer, or such other person as may be directed by the City Manager as provided below, shall commence such sale and continue the same from day to day until all such real property shall be sold. If in case of sickness, absence, inability or other cause the City Treasurer is unable to conduct such sale, the City Manager may name some other officer to conduct such sale by filing in the office of the City Clerk a written designation. Such person shall have the same powers as herein given to the City Treasurer in reference to such sale. The City Treasurer may in his/her discretion decline to receive a bid on any parcel if in his/her opinion the bid is made by or for any person not acting in good faith. In such event, the parcel may be sold the same as if such bid had not been made. The factors which the City Treasurer may consider in determining whether a person is acting in good faith include, but are not limited to, the history of such person or any affiliate of such person of timely paying taxes and maintaining its property in good condition and repair.
E. 
The purchaser of each parcel, immediately upon the conclusion of the sale of such real property, shall pay the amount of such sale to the City Treasurer. Upon payment of such amount, the City Treasurer shall furnish the purchaser with a written certificate describing the real property purchased and the amount paid thereon and dating the certificate as of the date of the sale; provided, however, if payment shall be made by check, the certificate shall not be delivered to the purchaser until payment on such check is received by the City, but the certificate shall, when delivered, be dated as of the date of the sale. Such certificate shall also contain a statement to the effect that if the real property described thereon is not redeemed, the purchaser may complete the purchase and take a conveyance of the real property. Such certificate shall also state that if a conveyance is not taken within five years of the date of the certificate, the certificate shall become void and no claim may thereafter be made on such certificate, unless such certificate was originally purchased by and still held by the state, the County of Cayuga or the City of Auburn.
F. 
If a purchaser fails to pay the amount of the bid as required under Subsection E above, the City Treasurer may set aside the sale to such purchaser and all rights of the purchaser thereunder shall be extinguished. A certificate of sale may thereafter be issued to any person paying the amount of such bid. If after the expiration of 30 days no one has paid such amount, the City of Auburn shall become the purchaser, the same as if the City had been the successful bidder for the entire parcel at the sale. Notwithstanding the setting aside of such sale or the issuance of a certificate to the City, such bidder shall remain liable to the City for the amount bid, plus interest thereon at the rate of 10% per year computed from the date of the bid.
G. 
Each such certificate shall be conclusive evidence that the sale and all proceedings prior thereto were regular and according to the provisions of this Charter and all laws in any manner relating thereto.
H. 
Each such certificate shall be executed in the same manner as a deed, acknowledged or proved before any officer by law authorized to take the proof and acknowledgment of a deed.
[Amended 5-27-1993 by L.L. No. 1-1993; 7-7-1994 by L.L. No. 2-1994]
In case such property shall be sold for an amount in excess of the unpaid taxes, interest, penalties, additions and expenses, the surplus shall be paid by the City Treasurer into the County Court of Cayuga County by delivering the same to the Clerk thereof, accompanied by a statement of the facts connected therewith, and such Court shall ascertain and determine, upon application made to it for that purpose by any person interested, who is entitled to such money and shall make such order and decree of distribution and payment as may be just and proper.
[Amended 5-27-1993 by L.L. No. 1-1993; 7-7-1994 by L.L. No. 2-1994]
A. 
If upon such sale, with respect to any parcel of real property, no bid shall be made, or if the highest bid shall be less than the aggregate amount stated in the notice of sale, the City Treasurer may declare the same sold to the City of Auburn for the aggregate amount stated in the notice of sale for such real property, and the City Treasurer shall issue the City a certificate of sale describing the property and stating the amount set forth in the notice of sale. The City Treasurer may subsequently issue and deliver a certificate of sale to any person who shall pay the amount chargeable thereon. Within 40 days after the last day of the sale conducted under § C-60, the City Treasurer shall report to the Council the total amount and the accounting of such real property sold to the City.
B. 
In the event the City shall be the purchaser at the sale, or by declaration, the City shall, for all purposes of this Article IV, be deemed the purchaser, and, except as otherwise specifically stated herein, such purchases by the City shall be subject to the same right of redemption as purchases by any other person. If a parcel sold to the City is not redeemed, the deed therefor shall have the same effect and become absolute in the same time and upon the same conditions as in the case of a conveyance to any other person.
C. 
The City Treasurer shall reject all bids made on any parcel of real property in which the City has an interest and shall bid on such parcels for the City for the amount stated in the notice of sale.
D. 
Notwithstanding any other provision, the Council may, by resolution, authorize and direct the City Treasurer to purchase real property at the tax sale, without competitive bidding, for the aggregate amount stated in the notice of sale.
E. 
Installment payments of delinquent taxes.
(1) 
When delinquent taxes may be paid in installments.
(a) 
When any taxes, including any assessments for local improvements, upon any real property in the City of Auburn shall have remained delinquent and unpaid and such real property has been sold for such unpaid taxes or assessments and a certificate or certificates have been taken therefor by the City of Auburn and such certificate or certificates has (have) not been assigned or sold by the City of Auburn, the City Treasurer may, but shall not be obligated to, permit payment of such delinquent taxes and assessments and the fees, interest charges, penalties and other charges thereon in such monthly installments as may be necessary to ensure full payment thereof within a period not to exceed the total number of months for which there are such delinquent and unpaid taxes and assessments, or 48 months, whichever is shorter. No property shall be eligible for the method of payment of delinquent taxes and assessments authorized under this Subsection E(1)(a) unless it shall be improved by a one-, two- or three-family residential (or residential/mixed-use) dwelling and the owner of the property shall be and, during the term of the agreement, shall continue to be domiciled in such dwelling. The City Treasurer in his sole discretion shall determine whether an owner is domiciled or continues to be domiciled in such a dwelling and whether a domicile has been created or acquired artificially or in bad faith.
(b) 
When any taxes, including any assessments for local improvements, shall remain delinquent and unpaid upon any real property in the City of Auburn, which real property does not meet the requirements of Subsection E(1)(a) above (i.e., such real property is commercial, industrial, four-or-more-family residential, the owner is not domiciled therein, etc.) and a certificate or certificates has or have been taken therefor by the City of Auburn and such certificate or certificates has or have not been assigned or sold by the City of Auburn, the City Manager may, but shall not be obligated to, permit payment of such delinquent taxes, assessments, fees, interest charges, penalties and other charges in such monthly installments as may be necessary to ensure full payment thereof within a period not to exceed the total number of months for which there are such delinquent and unpaid taxes and assessments, or 48 months, whichever is shorter.
(2) 
Agreement and installment payments.
(a) 
No person shall be entitled or permitted to pay such delinquent taxes and assessments in installments as provided in Subsection E(1) above until he shall first have applied for and executed an agreement in writing with the City Treasurer or City Manager, as the case may be, upon a form to be furnished by the City Treasurer (or City Manager), which form shall be approved by the office of the Corporation Counsel for the City of Auburn, wherein the applicant shall agree to:
[1] 
Pay all taxes and assessments and unpaid interest, penalties and other charges upon such real property which are delinquent and unpaid as of the date of such agreement, together with interest on all such amounts at the rate of 10% per year from the date of such agreement;
[2] 
Make such monthly payments regularly in the amounts and at the times therein provided;
[3] 
Pay, on all real property within the City of Auburn owned by such applicant, all installments on current taxes and assessments and any fees and penalties thereon promptly as they respectively become due and payable and in any event prior to any sale thereof; and
[4] 
Comply with the domicile requirements [if the agreement is being entered into under Subsection E(1)(a) above] and other requirements of this section and any other requirements of the City Treasurer or City Manager, as the case may be.
(b) 
The City Treasurer (and City Manager, as the case may be) is authorized to provide in such agreement that so long as the provisions of § C-52E and the agreement are fully and timely complied with, the City and its officers will not take a tax deed for or bring any action to foreclose the lien of the taxes or assessments on such real property which are delinquent and are covered by the agreement during the period covered by such agreement; provided, however, that nothing herein shall prohibit the City Treasurer from proceeding with the procedures set forth in §§ C-61, C-62, C-63, C-64, C-65, C-66 and C-67 of this Charter, or enforce any judgments obtained against such person in any action brought by the City to recover such delinquent taxes. Any agreement entered into by the City Manager pursuant to the above authority shall provide that the payments made thereunder shall be made to the City Treasurer, and a copy of such agreement shall be furnished to the City Treasurer.
(3) 
Application of installment payments. The City Treasurer shall enter in a special account the amounts of payments made under each such agreement, to the credit of the respective taxpayers. Each such payment shall be applied first to the interest at the rate provided in the agreement, and the balance shall be then applied to the items of interest, penalties, charges, taxes and assessments, in that order, and such amount shall be applied to the year of the oldest delinquency. To the extent that the amount of such payments entered in such account is sufficient to pay, in full, the interest, penalties, charges, taxes and assessments for a given year, the City Treasurer shall so apply such payments and issue to the taxpayer a satisfaction and discharge therefor.
(4) 
Taxpayer's default.
(a) 
In the event of a failure to comply with the agreement or with the terms of this Subsection E, such agreement shall, without further notice, terminate and be void and of no effect, and in such event the City Treasurer shall retain the sums, if any, which have been paid under the agreement and the same shall be applied to the items of unpaid taxes, assessments, interest, fees, penalties, and charges as provided above.
(b) 
No such installment payment or payments, and no discharge as to any portion of taxes and assessments to which such payments have been applied, shall prejudice or prevent the City or its officers in any way, in case of default under the agreement, from taking tax deeds or instituting foreclosure proceedings or resuming tax collection procedures without further notice, as though no such agreement had been made, or from enforcing any terms or conditions of the agreement or from commencing an action for breach of the agreement.
(5) 
Installment payment with Council approval. Notwithstanding anything provided to the contrary in this Subsection E, in the event the City Treasurer has refused to enter into an agreement, under the authority granted in Subsection E(1)(a) above, with the owner of property which meets the requirements of Subsection E(1)(a) or the City Manager has refused to enter an agreement under the authority granted in Subsection E(1)(b), then in either such event the owner of such property may make a written request for the Council to authorize the City of Auburn to enter into an agreement with said property owner for the installment payment of tax arrears. After the receipt of such written request, the Council may, but shall not be obligated to, enter an agreement with the property owner for installment payments for the delinquent taxes, which agreement, if authorized by the Council, shall contain such terms and conditions as may be satisfactory to the Council.
(6) 
Notwithstanding anything to the contrary provided herein, no property shall be eligible for any of the installment methods of payment authorized by this Subsection E unless the City is then the owner of the certificate of sale for the year(s) for which the payment of taxes is delinquent.
[Amended 5-27-1993 by L.L. No. 1-1993; 7-7-1994 by L.L. No. 2-1994]
The owner, or any person interested in any real property sold for taxes, may redeem such property at any time before the issuance of a deed to such purchaser by paying to the City Treasurer, for the use of such purchaser or those claiming under him, or the City, as the case may be, the sum equal to:
A. 
The sum for which the property was sold, together with interest thereon at the rate of 10% per year computed from the date of such certificate; and
B. 
Provided the City Treasurer has been notified, in writing, of such amounts prior to the redemption, the amount of any tax, special ad valorem levy or special assessment, including penalties and interest thereon prescribed by law, on such real property which the purchaser has paid after the sale and prior to the date of redemption, plus such amounts as may have been paid by the purchaser to redeem such property from prior or subsequent tax sales, plus the amounts referred to in § C-65 below, with interest on all such amounts referred to in this Subsection B at the rate of 10% per year from the date of payment thereof.
[Amended 5-27-1993 by L.L. No. 1-1993; 7-7-1994 by L.L. No. 2-1994]
If such real property is redeemed, or the amount of such unpaid taxes, penalties, interest and other charges is paid at any time after sale, by the holder of any lien or purchaser at any prior tax sale, then such amount so paid may be added to the lien of such lienor or the amount of the claim of such prior purchaser at the prior tax sale.
[Amended 5-27-1993 by L.L. No. 1-1993; 7-7-1994 by L.L. No. 2-1994]
The purchaser at any sale may, at the purchaser's expense, have an abstract of title or certified search prepared on such real property, and such expense (not to exceed $750), together with any expense of mailing, service or publication, if certified (with receipt for payment attached) by the purchaser to the City Treasurer before such property is redeemed, shall be added to the charges against such property and to the amount required to redeem.
[Amended 5-27-1993 by L.L. No. 1-1993; 7-7-1994 by L.L. No. 2-1994]
A. 
Neither the owner, occupant nor any other person shall have the right to despoil any lands sold at the tax sale by removing buildings or other improvements or cutting, removing or destroying timber or other valuable products growing, existing or being thereon at or after the time of sale.
B. 
The purchaser at any such sale, or those claiming under him, shall not enter upon or exercise acts of ownership on such real property until after the expiration of the redemption period and the delivery of a deed under this Article IV. Any such purchaser whose bid therefor has been fully paid, his assigns or representatives may at any time before obtaining his deed cause to be served a notice on any person despoiling such real property or interested in making such despoliation, either personally or by leaving the same at the residence of such person or with any member of his family of suitable age and discretion. The notice shall describe the real property sold, shall state that the real property was sold for taxes by the City Treasurer and that an action to recover the value of the buildings, timber or other products destroyed or removed therefrom after the date of sale will be instituted against all persons concerned in such despoliation.
C. 
If such real property is not redeemed, every person despoiling such lands or interested in making such despoliation upon whom service of the notice has been made shall be liable to pay to the holder of the tax sale certificate thereon the full value of any buildings, improvements, timber or other products cut or destroyed or removed therefrom from the date of the tax sale to the termination of such action and may be restrained by injunction from committing any waste thereon.
[Amended 5-27-1993 by L.L. No. 1-1993; 7-7-1994 by L.L. No. 2-1994]
A. 
To whom, by whom and when sent. The purchaser at the sale or any person claiming under such purchaser, no earlier than nine months after the date of the sale, shall serve a notice of redemption upon the following persons, as such persons may exist on the date such notice is sent: the owner of the real property (as such owner and at such address as may be shown on the then-current assessment roll); the holder of any mortgage, judgment or other lien appearing of record in the County Clerk's office (at the address of such person as shown in such mortgage, judgment or lien); the purchaser of any prior tax sale (according to the records of the City Treasurer); any occupant of such real property (to the address of such real property); and upon any other person shown, in records on file in the Cayuga County Clerk's office, to have an interest in or lien on such real property (to the address of such person as shown in the instrument creating such interest or lien). No other, further or different notice of the expiration of the time to redeem shall be required to be served or given.
B. 
Contents. The notice of redemption shall:
(1) 
Be in writing;
(2) 
Briefly describe the real property to which the notice of redemption applies;
(3) 
Identify the owner against whom the property was assessed at the time of the sale under which the purchaser acquired its interest in the real property;
(4) 
State the amount paid by the purchaser at the sale;
(5) 
State the amounts the purchaser is entitled to be paid under § C-63 above, including, without limitation, interest, the amounts paid by the purchaser after the purchase for taxes, interest, penalties, charges and to redeem the property from prior or subsequent tax sales;
(6) 
State the last day upon which the real property may be redeemed (which date shall be at least 90 days from the date such notice of redemption is served);
(7) 
Contain a concise statement of the aggregate amount required to be paid to redeem, as of the date of the notice, together with a per diem interest amount;
(8) 
State that unless the amounts required to be paid to redeem, with interest, are paid to the City Treasurer for the benefit of the purchaser or those claiming under the purchaser by the last day to redeem, the real property will be conveyed to the purchaser and the conveyance shall be absolute and the party to whom the notice is addressed shall be forever barred from redeeming such real property; and
(9) 
State that no other or further notice to redeem is required to be given.
C. 
Service.
(1) 
The notice of redemption shall be made as follows:
(a) 
By personal delivery to the person to whom it is addressed; or
(b) 
By mailing the notice, enclosed in a sealed envelope, postage prepaid, directed to such person at the address specified in Subsection A above, by certified mail, return receipt requested, with a copy sent by ordinary mail.
(2) 
Service on one joint tenant or tenant in common shall be service on all the joint tenants or tenants in common. Service on a landlord shall be service on his tenant.
D. 
Affidavit. Within one month after the giving of such notice of redemption the purchaser shall file with the City Treasurer and with the Cayuga County Clerk's office a copy of the notice served and an affidavit stating that the notice was served in accordance with this section and specifying the person(s) served and the mode of service in each instance.
E. 
"Occupant." The term "occupant" as used in this section means a person who has lawfully entered and is in possession of the real property to the exclusion of others.
F. 
Certificate of redemption. Upon the redemption of a parcel of real property, the City Treasurer shall deliver to the person redeeming such real property a certificate of redemption which shall refer to the certificate of sale, briefly describe the real property and state that the real property has been redeemed.
[Amended 5-27-1993 by L.L. No. 1-1993; 7-7-1994 by L.L. No. 2-1994]
A. 
If the real property sold for taxes is not redeemed by the date specified in the notice of redemption (which date shall be no earlier than 90 days after the notice of redemption is served), upon the written application of the purchaser to the City Treasurer to convert the purchaser's tax sale certificate into a quitclaim deed, and upon the City Treasurer being satisfied that the notice of redemption has been served in accordance with this Article IV and the necessary affidavit filed with the City Treasurer, the City Treasurer shall execute and deliver to the purchaser a quitclaim deed to the real property so sold and unredeemed, which quitclaim deed shall rest in the grantee an absolute estate in fee, free from all liens, claims, demands and encumbrances, subject, however, to:
(1) 
All claims of the county, City and state for taxes, liens or other encumbrances (except for those taxes which formed the basis for the sale of the unredeemed certificate);
(2) 
All easements and rights-of-way which were in existence at the time of the levy of the tax the nonpayment of which resulted in the tax sale; and
(3) 
The rights, if any, of the purchaser of a tax sale certificate issued subsequent to the tax sale certificate then being converted.
B. 
Every such conveyance shall be executed by the City Treasurer under his/her hand and the Seal of the City of Auburn, and the execution thereof shall be acknowledged before a proper officer the same as other conveyances of real estate are acknowledged under the laws of New York and shall recite the fact of such assessment and tax, the failure to pay the same, the sale and that such real property has not been redeemed.
C. 
The City Treasurer shall receive $100 for preparing such conveyance.
D. 
If application for a conveyance which demonstrates compliance with the requirements of this Article V is not made within five years from the date of the certificate of sale (except where such certificate was purchased at the sale by and is still held by the state, the County of Cayuga or the City of Auburn), the certificate of sale shall become void and no claim may be thereafter made on such certificate; provided, however, that any such certificate issued prior to January 1, 1993, shall not become void as provided above until January 1, 1998.
E. 
In the event the City of Auburn is the purchaser, no written application under Subsection A above shall be required, and the conveyance shall run to and name the City of Auburn as grantee and the title thus acquired by the City may be disposed of at such time and upon such terms or shall be determined by the Council at any meeting thereof.
F. 
Such deed shall be presumptive evidence that the sale and all proceedings prior thereto, from and including the assessment of the real property sold, and all notices required by law to be given previous to the expiration of the time allowed by law for the redemption thereof were regular and in accordance with all the provisions of law relating thereto; provided, however, that if application is made to a court of competent jurisdiction within two years from the recording of such conveyance, such conveyance shall be subject to cancellation by reason of the prior payment of the taxes, the nonpayment of which resulted in the sale; the illegal levy thereof by the City; or any defect in the proceedings affecting jurisdiction upon constitutional grounds. After two years from the date of the recording of such conveyance, such presumption shall be conclusive, and all occupants, mortgagees and other persons interested in such real property shall thereupon be forever barred from all liens upon, claims against, interest in or right or title thereto.
G. 
Every certificate of sale, certificate of redemption, certificate of cancellation of sale, certificate of termination of cancellation or deed executed in pursuance of this Article IV may be recorded in the same manner and as a deed acknowledged or proved before any officer authorized by law to take the proof and acknowledgment of deeds.
H. 
Upon the receipt and recording of such a conveyance, the grantee may possess and enjoy for his/her own use the real property described therein and may cause the occupant(s) of such real property to be removed therefrom and the possession to be delivered to him/her in the same manner and by the same proceedings as in the case of a tenant holding over after the expiration of the term without the permission of the landlord.
[Amended 5-27-1993 by L.L. No. 1-1993; 7-7-1994 by L.L. No. 2-1994]
The City Treasurer shall not convey any real estate sold for taxes if he/she discovers before such conveyance that the sale was for any cause invalid or ineffectual to give title to the real property sold. In such event he/she shall cancel the sale and cause the purchase price (less any surplus moneys paid into Court under § C-61) to be refunded to the purchaser and at the same time issue, for recording in the Cayuga County Clerk's office, a certificate of cancellation of the sale.[1]
[1]
Editor's Note: Original §§ 73 and 74, which immediately followed this section, were repealed by L. 1943, c. 712.
[Amended 5-27-1993 by L.L. No. 1-1993; 7-7-1994 by L.L. No. 2-1994]
A. 
The City Treasurer may, and shall upon the application of any person aggrieved thereby made within one year of the date of such cancellation of sale, set aside any cancellation of sale made by him/her, or any predecessors in office, in any of the following cases:
(1) 
When cancellation was procured by fraud or misrepresentation;
(2) 
When cancellation was procured by the suppression of any material fact bearing on the case;
(3) 
When cancellation was made under a mistake of fact; or
(4) 
When cancellation was made upon an application which the City Treasurer or any predecessors in office had no jurisdiction or legal right to entertain at the time of such cancellation.
B. 
Eight days' written notice of an application made pursuant to this section shall be served upon the person upon whose application such sale was canceled or his/her heirs or grantees.
C. 
In the event that any of the parties to be served are not residents of the state or cannot after reasonable diligence be found within the state, such notice may be served by the publication thereof in a newspaper published in the City once each week for three weeks immediately preceding the day upon which such application is to be made and also by mailing a copy of such notice, first class mail, postage prepaid, to each of such parties at his last known place of residence. On or before the day of the first publication, all papers upon which such application is to be made shall be filed with the City Treasurer.
D. 
The City Treasurer shall in all cases specify the grounds upon which such cancellation is set aside. Every such cancellation set aside by him/her shall in all respects have the same force and effect as though no cancellation had ever been made, except that the five-year period referred to in §§ C-60E and C-68D shall be tolled during the period between the issuance of the certificate of cancellation of sale and the issuance of the certificate of termination of cancellation. Upon setting aside such cancellation, the City Treasurer shall file a certificate of termination of cancellation in the Cayuga County Clerk's office.
A. 
In personam actions to collect taxes or assessments. Whenever any tax or assessment levied or assessed upon any person or property in the City of Auburn with the fees, interest, penalties, charges and expenses which may by law be added thereto shall remain unpaid for six months after the warrant for its collection has been placed in the hands of the City Treasurer, the City Treasurer may maintain an action in the name of his office for and on behalf of the City of Auburn to recover the amount of such tax, interest, fees, penalties, charges and expenses remaining unpaid and uncollected against any person liable for such tax or the personal representatives or successor in interest respectively of such person, together with the attorney fees incurred or to be incurred by the City of Auburn in such action, in any court of competent jurisdiction, and the amount collected by any such suit shall be used and applied by the City Treasurer in the same manner as though the same had been collected by the sale of real estate. Nothing in this section contained shall be construed in any way to restrict, limit, or abridge any power otherwise possessed by any officer for the collection of taxes in the City of Auburn.
B. 
Other remedies to collect taxes not effected. The methods, actions and procedures set forth in this Article IV are in addition to all other remedies and procedures available at law or in equity for the collection of taxes.
C. 
Definitions. As used in this Article IV, the following terms shall have the following meanings:
PERSON
Any individual, partnership, corporation, company, association, municipality or any other entity.
PURCHASER
The original purchaser and the heirs, successors and assigns of the original purchaser.
[Added 12-12-1993 by L.L. No. 4-1993]
A. 
Residential buildings reconstructed, altered, or improved shall be exempt from taxation and special ad valorem levies to the extent provided hereinafter.
B. 
Period and extent of exemption.
(1) 
Such buildings shall be exempt for a period of one year to the extent of 100% of the increase in assessed value thereof attributable to such reconstruction, alteration or improvement and for an additional period of seven years; provided, however, that the extent of such exemption shall be decreased by 121/2% of the initial exemption in each year during such additional period; provided, further, that such exemption shall be limited to $80,000 in increased market value, or such other sum less than $80,000 but not less than $3,000 of the property attributable to such reconstruction, alteration or improvement, and any increase in market value greater than such amount shall not be eligible for the exemption pursuant to this section. For the purposes of this section, the market value of the reconstruction, alteration or improvement shall be equal to the increased assessed value attributable to such reconstruction, alteration or improvement divided by the Class I ratio in a special assessing unit or the most recently established state equalization rate or special equalization rate in the remainder of the state, except that where the state equalization rate or special equalization rate equals or exceeds 95%, then the increase in assessed value attributable to such reconstruction, alteration or improvement shall equal the market value of such reconstruction, alteration or improvement.
(2) 
The exemption shall be applicable to the reconstruction, alterations or improvements of residential dwellings or limit exemption to one or more of such categories; provided, further, that the term "improvements" shall include only that which would otherwise result in an increase in the assessed valuation of the real property and which consists of addition, remodeling or modernization to an existing residential structure to prevent physical deterioration of the structure or to comply with applicable building, sanitary, health and/or fire codes.
(3) 
No such exemption shall be granted for reconstruction, alterations or improvements unless:
(a) 
Such reconstruction, alteration or improvement was commenced subsequent to the date the local law is enacted;[1]
[1]
Editor's Note: This section was added by L.L. No. 4-1993, adopted 12-12-1993.
(b) 
The value of such reconstruction, alteration or improvement exceeds $3,000; and
(c) 
The greater portion, as so determined by square footage, of the building reconstructed, altered or improved is at least five years old.
(4) 
For purposes of this section the terms "reconstruction," "alteration" and "improvement" shall not include ordinary maintenance and repairs.
C. 
Such exemption shall be granted only upon application by the owner of such building on a form prescribed by the State Board.[2] The original of such application shall be filed with the Assessor of the city, town, village or county having the power to assess property for taxation on or before the appropriate taxable status date of such city, town, village or county. A copy thereof shall be filed with the State Board.
[2]
Editor's Note: "State Board" refers to the State Board of Real Property Services.
D. 
If the Assessor is satisfied that the applicant is entitled to an exemption pursuant to this section, he shall approve the application and such building shall thereafter be exempt from taxation and special ad valorem levies as herein provided commencing with the assessment roll prepared after the taxable status date referred to in Subsection C of this section. The assessed value of any exemption granted pursuant to this section shall be entered by the Assessor on the portion of the assessment roll provided for property exempt from taxation.
E. 
For the purposes of this section, "residential building" shall mean any building or structure designed and occupied exclusively for residential purposes by not more than two families.
F. 
In the event that a building granted an exemption pursuant to this section ceases to be used primarily for residential purposes or title thereto is transferred to other than the heirs or distributees of the owner, the exemption granted pursuant to this section shall cease.