US Laws, Codes, Statutes & Cases

 
    §  11-405  Preparation and filing of lists of delinquent taxes. a. The
  commissioner of finance from time to time shall prepare a  list,  to  be
  known  as  a  "list of delinquent taxes", of all parcels, or all parcels
  within a particular class or  classes,  that  are  within  a  particular
  borough  or section of a tax map or portion of a section of a tax map of
  the city and on  which  there  are  tax  liens  subject  to  foreclosure
  pursuant  to this chapter, provided, however, that no such portion shall
  be smaller than a block, as defined in subdivision d of  section  11-204
  of  subchapter  one  of chapter two of this title. Every such list shall
  bear a caption containing the in rem action number  of  the  city's  tax
  foreclosure  proceeding,  the  borough  or  the  section of a tax map or
  portion of a section of a tax map, and where the action covers less than
  all parcels in an entire borough or section of a tax map or portion of a
  section of a tax map, the particular class or classes, and shall contain
  a statement of the rate or rates at which interest and penalties will be
  computed for the various liens it includes.
    b. Every such list shall set forth the parcels it includes  separately
  and  number  them serially. For each parcel it shall contain (1) a brief
  description sufficient to identify the parcel, including section,  block
  and  lot  numbers,  and  the street and street number, if any, or in the
  absence of such information the parcel or  tract  identification  number
  shown on a tax map or on a map filed in the county clerk's or register's
  office  and  (2)  a statement of the amounts and dates of all unpaid tax
  liens which are subject to foreclosure under this chapter and  of  those
  which have accrued thereafter.
    c.  (1)  The  commissioner of finance may exclude or thereafter remove
  from such list any parcels (i) as to which  questions  the  commissioner
  deems  meritorious have been raised regarding the validity of the liens,
  (ii) as to which all the taxes and other  charges  which  rendered  said
  parcels  eligible  for  inclusion  in said list have been paid, or (iii)
  which are owned by an entity other than a company organized pursuant  to
  article  XI  of  the  private  housing  finance law with the consent and
  approval of the department of housing preservation and  development  and
  which are not owner-occupied residential buildings of not more than five
  residential  units  and  as  to  which  an agreement has been duly made,
  executed and filed  with  such  commissioner  for  the  payment  of  the
  delinquent  taxes,  assessments  or  other  legal  charges, interest and
  penalties in installments. The first installment shall be paid upon  the
  filing  of  the installment agreement with the commissioner and shall be
  in an amount of not less than fifteen percent of such delinquent  taxes,
  assessments   or  other  legal  charges,  interest  and  penalties.  The
  remaining installments, which  shall  be  twice  the  number  of  unpaid
  quarters  of real estate taxes or the equivalent thereof but which shall
  in no event exceed thirty-two in number, shall be payable  quarterly  on
  the  first  day of July, October, January and April. For the purposes of
  calculating the number of such remaining installments unpaid real estate
  taxes which are, on and after July first, nineteen  hundred  eighty-two,
  due  and  payable on an other than quarterly basis shall be deemed to be
  payable on a quarterly basis.
    (2) The commissioner of finance may also exclude or thereafter  remove
  from  such  list  any  parcels  which  are  owned by a company organized
  pursuant to article XI of the  private  housing  finance  law  with  the
  consent  and  approval  of  the  department  of housing preservation and
  development, and (i) as to  which  an  agreement  has  been  duly  made,
  executed  and  filed  with  said  commissioner  for  the  payment of the
  delinquent taxes, assessments or other legal charges incurred  prior  to
  the  ownership  of  said  parcel  by  said  article  XI company, and the
  interest and penalties thereon, in installments. The  first  installment

  thereof  shall be paid upon the filing of the installment agreement with
  the commissioner and shall be in an amount of not less than ten  percent
  of  such  delinquent  taxes,  assessments or other legal charges and the
  interest and penalty thereon. The remaining installments, which shall be
  three  times  the  number of unpaid quarters of real estate taxes or the
  equivalent thereof but which shall in no  event  exceed  forty-eight  in
  number  shall  be  payable quarterly on the first days of July, October,
  January and April. For the purposes of calculating the  number  of  such
  remaining  installments unpaid real estate taxes which are, on and after
  July first, nineteen hundred eighty-two due and payable on an other than
  quarterly basis shall be deemed to be payable on a quarterly basis;  and
  (ii)  as  to  which  an agreement has been duly made, executed and filed
  with said  commissioner,  for  the  payment  of  the  delinquent  taxes,
  assessments  or other legal charges incurred after the ownership of said
  parcel by said article XI company on the same terms as are  provided  in
  paragraph one of this subdivision.
    (3)  The commissioner of finance may also exclude or thereafter remove
  from  such  list  any  parcels  which  are  owner-occupied   residential
  buildings  of  not  more  than  five  residential  units  as to which an
  agreement has been duly made, executed and filed with said  commissioner
  for  the  payment  of  the delinquent taxes, assessments, or other legal
  charges and the interest and penalties  thereon,  in  installments.  The
  first  installment  thereof  shall  be  paid  upon  the  filing  of  the
  installment agreement with the commissioner and shall be  in  an  amount
  not  less than ten percent of such delinquent taxes, assessment or other
  legal charges and  the  interest  and  penalty  thereon.  The  remaining
  installments,  which  shall be three times the number of unpaid quarters
  of real estate taxes or the equivalent thereof but  which  shall  in  no
  event  exceed  forty-eight  in number, shall be payable quarterly on the
  first days  of  July,  October,  January  and  April.  For  purposes  of
  calculating the number of such remaining installments unpaid real estate
  taxes  which  are, on and after July first, nineteen hundred eighty-two,
  due and payable on an other than quarterly basis shall be deemed  to  be
  payable on a quarterly basis.
    (4)  Notwithstanding  paragraph one, two or three of this subdivision,
  with respect to installment agreements duly made, executed and filed  on
  or after the date on which this paragraph takes effect, the commissioner
  of  finance  may  also  exclude  or thereafter remove from such list any
  parcel that is (i) (A) a residential building containing not  more  than
  five  residential  units,  (B)  a  residential  condominium  unit, (C) a
  residential building held in a cooperative  form  of  ownership  or  (D)
  owned by a company organized pursuant to article XI of the state private
  housing  finance  law with the consent and approval of the department of
  housing preservation and development, and (ii) as to which an  agreement
  has  been  duly  made, executed and filed with such commissioner for the
  payment of the delinquent taxes, assessments or other legal charges, and
  the  interest  and  penalties  thereon,  in  installments.   The   first
  installment  thereof  shall  be  paid upon the filing of the installment
  agreement with the commissioner and shall be in an amount equal  to  not
  less  than  ten  percent  of  the total amount of such delinquent taxes,
  assessments or other  legal  charges  and  the  interest  and  penalties
  thereon.  The  remaining  installments,  which  shall be three times the
  number of unpaid  quarters  of  real  estate  taxes  or  the  equivalent
  thereof,  but which shall in no event exceed thirty-two in number, shall
  be payable quarterly on the first days of  July,  October,  January  and
  April.  For  the  purposes  of  calculating the number of such remaining
  installments, unpaid real estate taxes that are due and payable on other

  than a quarterly basis shall be deemed to  be  payable  on  a  quarterly
  basis.
    (5)  Notwithstanding  paragraph one, two or three of this subdivision,
  with respect to installment agreements duly made, executed and filed  on
  or after the date on which this paragraph takes effect, the commissioner
  of  finance  may  also  exclude  or thereafter remove from such list any
  parcel of class one or class two real  property,  other  than  a  parcel
  described  in  paragraph  four  of  this  subdivision,  as  to  which an
  agreement has been duly made, executed and filed with such  commissioner
  for  the  payment  of  the  delinquent taxes, assessments or other legal
  charges, and the interest and penalties thereon,  in  installments.  The
  first  installment  thereof  shall  be  paid  upon  the  filing  of  the
  installment agreement with the commissioner and shall be  in  an  amount
  equal  to  not  less  than  fifteen  percent of the total amount of such
  delinquent taxes, assessments or other legal charges  and  the  interest
  and  penalties thereon. The remaining installments, which shall be twice
  the number of unpaid quarters of real estate  taxes  or  the  equivalent
  thereof,  but which shall in no event exceed thirty-two in number, shall
  be payable quarterly on the first days of  July,  October,  January  and
  April.  For  the  purposes  of  calculating the number of such remaining
  installments, unpaid real estate taxes that are due and payable on other
  than a quarterly basis shall be deemed to  be  payable  on  a  quarterly
  basis.
    (6)  Notwithstanding  paragraph one, two or three of this subdivision,
  with respect to installment agreements duly made, executed and filed  on
  or after the date on which this paragraph takes effect, the commissioner
  of  finance  may  also  exclude  or thereafter remove from such list any
  parcel of class three or  class  four  real  property  as  to  which  an
  agreement  has been duly made, executed and filed with such commissioner
  for the payment of the delinquent  taxes,  assessments  or  other  legal
  charges,  and  the  interest and penalties thereon, in installments. The
  first  installment  thereof  shall  be  paid  upon  the  filing  of  the
  installment  agreement  with  the commissioner and shall be in an amount
  equal to not less than fifteen percent  of  the  total  amount  of  such
  delinquent  taxes,  assessments  or other legal charges and the interest
  and penalties thereon. The remaining installments, which shall be  twice
  the  number  of  unpaid  quarters of real estate taxes or the equivalent
  thereof, but which shall in no event exceed twenty in number,  shall  be
  payable quarterly on the first days of July, October, January and April.
  For   the   purposes   of  calculating  the  number  of  such  remaining
  installments, unpaid real estate taxes that are due and payable on other
  than a quarterly basis shall be deemed to  be  payable  on  a  quarterly
  basis.
    (7)  A  parcel  for which any such installment agreement or agreements
  have been filed with the commissioner shall be excluded or removed  from
  the  list  of  delinquent  taxes  before  the commencement of the in rem
  action based upon such list only if the amounts paid  pursuant  to  such
  agreement  exceed the amount required to pay all taxes and charges which
  render said parcel eligible for inclusion in the in rem action and there
  has been no default in such agreement prior to the commencement of  said
  action as to either quarterly installments or current taxes, assessments
  or other legal charges.
    (8)  As  a condition to entering into any agreement under this section
  or section 11-409 of this chapter, the commissioner shall have  received
  from the applicant, an affidavit stating that each tenant located on the
  parcel  has  been  notified by certified mail that an application for an
  installment agreement will be  made  and  that  a  copy  of  a  standard
  agreement  form  has  been  included  with  such notification. Any false

  statement in such affidavit shall not be grounds to cancel the agreement
  or affect its validity in any way.
    d.  Two  duplicate  originals thereof, verified by the commissioner of
  finance or a subordinate designated by the commissioner, shall be  filed
  in  the  office  of  the clerk of the county in which the parcels listed
  therein are situated. Such filing shall constitute  and  have  the  same
  force  and  effect  as  the  filing  and  recording in such office of an
  individual and separate notice of pendency of action and as  the  filing
  in  the  supreme  court  in  such  county  of an individual and separate
  complaint by the city as to each  parcel  described  in  said  list,  to
  enforce the payment of the delinquent taxes, assessments or other lawful
  charges which have accumulated and become liens against such parcels.
    e.  Each  county  clerk  with  whom such a list of delinquent taxes is
  filed shall, on the date of said filing, place and  thereafter  maintain
  one duplicate original copy thereof, as separately and permanently bound
  by  the commissioner of finance, adjacent to and together with the block
  index of notices of pendency of action and each county clerk  shall,  on
  the  date  of said filing or as soon thereafter as with due diligence is
  practicable, docket the parcels contained  in  the  list  of  delinquent
  taxes  in said block index of notices of pendency of action, which shall
  constitute due filing, recording and indexing of  the  separate  notices
  constituting  said  list  of  delinquent  taxes  in  lieu  of  any other
  requirement under rule sixty-five hundred eleven of the  civil  practice
  law and rules or otherwise.
    f.  The  commissioner  of  finance  shall  file a copy of each list of
  delinquent taxes, certified as such copy by him or her or a  subordinate
  designated  by  the  commissioner,  in  the  borough  office of the city
  collector in the  borough  in  which  the  parcels  listed  therein  are
  situated and in the office of the corporation counsel.
    g.  The  validity of any proceeding hereunder shall not be affected by
  any omission or error of the commissioner of  finance  in  including  or
  excluding  parcels  from any such list or in the designation of a street
  or street number or by any other similar omission or error.