2006 New York Code - Fees.

 
    * § 26-517.1 Fees. a. The department of finance shall collect from the
  owner  of  each  housing  accommodation  registered  pursuant to section
  26-517 of this law an annual fee in the amount of ten dollars  per  year
  for  each unit subject to this law, in order to defray costs incurred by
  the city pursuant to subdivision c of section  eight  of  the  emergency
  tenant protection act of nineteen hundred seventy-four.
    b. (1) Pursuant to the provisions of subdivision d of section eight of
  the  emergency  tenant  protection  act  of  nineteen  seventy-four, the
  failure to pay the fee imposed by the provisions  of  subdivision  a  of
  this  section shall constitute a charge due and owing the city. All such
  fees due and owing the city shall constitute a debt recoverable from the
  owner and the city may commence an action or proceeding for the recovery
  of such fees or may file a lien  upon  the  building  and  lot.  If  the
  payment  of  such  fees is not received by the city within sixty days of
  the date contained in the written notice requesting  such  payment,  the
  city  shall  provide  a second written notice to the owner setting forth
  the amount of fees due and owing the  city  and  a  demand  for  payment
  within thirty days thereof.
    (2)  If  such  payment  is  not made to the city within such time, all
  unpaid fees shall constitute a lien upon the premises and shall be filed
  in the office of the city collector as an entry of the account stated in
  the book in which such charges against the premises are to  be  entered.
  Such  lien  shall have priority over all other liens and encumbrances on
  the premises except for the lien of taxes and assessments.  However,  no
  lien  created pursuant to this subdivision against any premises shall be
  enforced against an owner or mortgagee of such premises who acquired  in
  good  faith  an  interest therein subsequent to the period for which the
  fee was imposed but prior to the creation of any such lien.
    (3) A notice pursuant to paragraph one of  this  subdivision,  stating
  the amount due and the nature of the charge, shall be mailed by the city
  collector,  within five days after such entry, to the last known address
  of the owner or agent.
    (4) If such charge is not paid within thirty days  from  the  date  of
  entry,  it  shall  be the duty of the city collector to receive interest
  thereon at the same rate as is imposed  on  a  delinquent  tax  on  real
  property,  to  be  calculated  to  the  date of payment from the date of
  entry.
    (5) Such charge and the interest thereon shall continue to  be,  until
  paid,  a  lien on the premises. Such lien shall be a tax lien within the
  meaning of sections 11-319 and 11-401 of this  code  and  may  be  sold,
  enforced or foreclosed in the manner provided in chapters three and four
  of title eleven of this code.
    (6)  The  provisions  set  forth in this subdivision shall be the sole
  remedy for the enforcement of this section.
    c. The provisions of subdivision a of this section shall be deemed  to
  have  been  in full force and effect as of April first, nineteen hundred
  eighty-four.
    * NB Expires April 1, 2009