US Laws, Codes, Statutes & Cases

 
    §  11-320  Notice of sale to be advertised and mailed. a. The tax lien
  on property in the city shall not be sold pursuant to section 11-319  of
  this  chapter  unless  notice  of  such sale as provided herein has been
  published twice, the first publication to be in a newspaper  of  general
  circulation  in the city, not less than sixty days preceding the date of
  the sale, and the second publication to be in a  publication  designated
  by  the  commissioner  of  finance, not less than ten days preceding the
  date of the sale. Such publication shall include a description by  block
  and  lot  or by such other identification as the commissioner of finance
  may deem appropriate, of the property upon which  the  tax  lien  exists
  that may be included in the sale, and a statement that a list of the tax
  liens  that  may  be included in the sale is available for inspection in
  the office of the city register and the office of the  county  clerk  of
  Richmond county. The commissioner of finance shall file such list in the
  office  of  the  city  register  and  the  office of the county clerk of
  Richmond county not less than sixty days prior to the date of sale.
    b. A tax lien shall not be sold unless the commissioner of finance, or
  his or her designee, notifies the owner of  record  at  the  address  of
  record  and  any  other  person  who  has registered pursuant to section
  11-309 of this chapter, or pursuant to section 11-416 or 11-417 of  this
  code,  by first class mail, of the intention to sell the tax lien. If no
  such registrations have been filed then such commissioner, or his or her
  designee, shall notify the  person  whose  name  and  address,  if  any,
  appears  in  the  latest  annual record of assessed valuations, by first
  class mail, of the intention to sell the tax lien.  Such  mailed  notice
  shall  include  a  description of the property by block and lot and such
  other identifying information as the commissioner of  finance  may  deem
  appropriate,   the   amount  of  the  tax  lien,  including  all  taxes,
  assessments, sewer rents,  sewer  surcharges,  water  rents,  any  other
  charges  that are made a lien subject to the provisions of this chapter,
  the costs of any advertisements  and  notices  given  pursuant  to  this
  chapter,  any  other  charges  that  are  due  and  payable  on the date
  specified in such publication, a surcharge pursuant to section 11-332 of
  this chapter if the  tax  lien  is  sold,  and  interest  and  penalties
  thereon,  and  shall  be mailed to such owner and such other persons not
  less than thirty days prior to the date of sale. Such notice shall state
  that if default continues to be made in payment of the  amounts  due  on
  such  property,  the tax lien on such property shall be sold as provided
  in section 11-319 of this chapter. If, notwithstanding such notice,  the
  owner shall continue to refuse or neglect to pay the amounts due on such
  property,  the  commissioner  of  finance  may sell the tax lien on such
  property as provided in section 11-319 of this chapter.
    c. Such notice shall advise the owner of such property of his  or  her
  continued  obligation  to pay the amounts due on such property. No other
  notice or demand shall be required to be  made  to  the  owner  of  such
  property  to  authorize  the  sale  of  a  tax lien or tax liens on such
  property pursuant to section 11-319 of this chapter.
    d. The commissioner of finance or his or her  designee  shall,  within
  ninety  days  after the delivery of the tax lien certificate, notify any
  person who was required to be notified of such sale pursuant to  section
  11-320(b)  of  this  chapter,  by  first  class mail, that such sale has
  occurred. Such notice shall state the date of the sale of the tax  lien,
  the  name  and  address  of the purchaser of the tax lien, the amount of
  such lien, a description of the property by block and lot and such other
  identifying information as the commissioner of finance  or  his  or  her
  designee shall deem appropriate, and the terms and conditions of the tax
  lien  certificate,  including  the  right to satisfy the lien within the
  time periods specified  in  this  chapter.  Failure  to  provide  notice

  pursuant  to  this subdivision shall not affect the validity of any sale
  of a tax lien or tax liens pursuant to this chapter.
    e.  The words "date of sale" when used in this section shall mean: (1)
  for a negotiated sale, the date of signing  of  the  tax  lien  purchase
  agreement,  and  (2)  for a competitive sale, the date designated by the
  commissioner of finance for the submission of bids.
    f. The commissioner of finance shall  designate  an  employee  of  the
  department  to  respond to inquiries from owners of property for which a
  tax lien has been sold or noticed for sale pursuant to subdivision a  of
  section  11-320  of  this chapter and shall designate an employee of the
  department to respond to inquiries from owners sixty-five years  of  age
  or  older  of property for which a tax lien has been sold or noticed for
  sale pursuant to subdivision a of section 11-320 of this chapter.