[Adopted 3-4-1991 by L.L. No. 2-1991]
Whenever a tax, special ad valorem levy or special
assessment shall remain unpaid for a period of one year, tax sale
proceedings shall be commenced by the Finance Director for the payment
of such tax, special ad valorem levy or special assessment with interest
thereon at the rate of 12% per annum and the share of expense of advertising
and conducting the sale attributable to such parcel as determined
by the Finance Director.
The Finance Director shall at the commencement
of such tax sale proceedings cause notice of sale to be published
twice over a period of three weeks in the newspaper designated by
the Council for publication of notice specifying a day at the expiration
of the publication period on which the sale will commence at the office
of the Finance Director.
Such notice shall contain a list of parcels
to be sold giving a brief description of each, the name of the owner
or occupants thereof as the same appears on the tax roll and the aggregate
amount due on each parcel as of the time of sale, which shall include
the unpaid tax, special ad valorem levy and special assessment for
the year advertised, including the interest thereon from the date
of levy of the tax, special ad valorem and special assessment and
the expense chargeable against the parcel.
The Finance Director shall also before commencement
of publication required by this article of such notice cause a notice
of such sale to be sent by first class mail addressed to the owner
or occupant of each parcel to be sold as shown upon the assessment
roll which notice shall contain a brief description of such parcel,
the aggregate amount due on such parcel at the time of sale and statement
that unless such amount is paid prior to the commencement of tax sale
proceeding the parcel will be sold, and the expense of mailing of
such notice shall be additional expense chargeable against such parcel.
On the day specified in the notice of sale,
the Finance Director shall commence such sale and continue the same
from day to day until each parcel shall be sold to pay the tax amount
due thereon as specified in such notice, and the Finance Director
may decline to receive a bid upon any parcel which is not made by
or for any person acting in good faith, in which case the parcel may
be sold as if such bid had not been made.
The purchaser shall pay the amount of his/her
bid to the Finance Director within 48 hours after the day of sale,
and the Finance Director shall furnish the purchaser with a written
certificate describing the parcel purchased, the amount paid thereon
and the time when the purchaser will be entitled to a deed. Such certificate
shall also state that if the parcel described thereon is not redeemed,
the purchaser may take conveyance of said parcel or foreclose his/her
lien pursuant to Article 11 of the Real Property Tax Law.
If the purchaser fails to pay the amount of
his/her bid within 48 hours from the date of sale, the Finance Director
may set aside the sale to such purchaser. All rights of such purchaser
thereof shall be extinguished, and a certificate may thereafter be
issued to any person paying the amount of such bid.
The City of Corning is hereby empowered to acquire
and hold lands offered for sale for unpaid taxes, special ad valorem
levies and special assessments, subject to the same right of redemption
as purchased by individuals at the sale of lien thereof. 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 an individual.
The Finance Director shall reject all bids made
on any parcel on which the city has any interest and shall bid on
such parcels for the city. In the event that there is no bid on a
parcel, the Finance Director shall bid on such parcel for the city.
The owner, occupant or any other person may
redeem any real property sold for taxes, special ad valorem levies
or special assessments within one year from the day of sale by paying
to the Finance Director, for the use of the purchaser or those claiming
under him/her, the sum specified in the certificate of sale with interest
thereon at the rate of 12% per annum from the date of such certificate.
A.
The Finance Director shall, at least one month before
the expiration of one year allowed for the redemption of lands sold
by the city for taxes, publish a notice twice in a period of three
weeks in the newspaper designated by the Council for the publication
of notices. Such notice is to contain a list of lands in the city
sold for taxes unredeemed, specifying every parcel in redemption,
the amount necessary to redeem the same computed to the last day such
redemption can be made and stating that unless such lands are redeemed
on or before such date they shall be conveyed to the purchaser.
B.
The Finance Director shall, prior to the commencement
of the publication required by this section, send by first-class mail
addressed to the owner or occupant, as shown on the assessment roll
for each parcel sold and unredeemed, notice containing a brief description
of such parcel, the amount necessary to redeem it computed to the
last day on which such redemption can be made and stating that unless
such parcel is redeemed on or before such date it will be conveyed
to the purchaser, and the expense of sending the statement and publishing
of the notice shall be apportioned by the Finance Director among the
parcels sold and unredeemed and thereafter shall be deemed part of
the unpaid tax.
If any parcel of real property sold for taxes
is not redeemed within the time specified as hereinbefore provided,
the Finance Director shall furnish to the purchaser a conveyance of
the real property sold, the description of which shall include a specific
statement of the title or interest thereby conveyed so far as appears
upon the record in his/her office. Such conveyance may be recorded
in the County Clerk's office and, in the event the city is the purchaser
the conveyance, shall run to and name it as grantee, and the title
thus acquired by the city may be disposed of thereafter according
to law.
A conveyance by the Finance Director shall vest
in the purchaser title to the property, subject to all claims of the
county and any school district for taxes, liens or other encumbrances
and subject to all easements or right-of-way which were in existence
at the time of the levy of the tax, special ad valorem levy or special
assessment the nonpayment of which resulted in the tax sale, and every
such conveyance shall be presumptive evidence that the sale or other
proceedings, including the assessment of the lands sold and all notices
required to be given previous to the expiration of time allowed for
redemption, were regular and in accordance with all the provisions
of this article. Any such conveyance shall be subject to cancellation
by reason of prior payment of the taxes, the nonpayment of which resulted
in the sale, illegal levy thereof of the city or any defect in the
proceedings affected jurisdiction on constitutional grounds or if
it is discovered before conveyance that the sale was for any cause
not valid or ineffectual to give title to the real property sold,
and in such case the Finance Director shall cancel the sale and cause
the purchase money and interest thereon received by the city to be
refunded to the purchaser or his representatives and shall issue a
certificate of cancellation of the sale.
