2006 New York Code - Adoption By Certain Tax Districts

 
    §  1106.  Adoption by certain tax districts. 1. Procedure. A local law
  adopted by an eligible county, city or town pursuant to subdivision  two
  of  section  eleven hundred four of this article may be repealed without
  referendum. Upon such a repeal, the provisions of this article shall  be
  applicable  to the enforcement by such county, city or town of all taxes
  which shall have become liens on or after the date on which such  repeal
  shall have become effective. A copy of the local law effectuating such a
  repeal  shall  be  filed  with the state board no later than thirty days
  after the adoption thereof.
    2. Pre-existing liens held by the tax district. (a)  For  purposes  of
  the  enforcement  of  taxes  which  shall have become liens prior to the
  effective date of such repeal, and which are held by the  tax  district,
  the  provisions that shall have been in effect on the last day preceding
  the effective date of such  repeal  shall  continue  in  effect,  for  a
  transition  period  of  a  duration  to  be  specified  in the local law
  effectuating such repeal. Such transition period shall conclude no later
  than four years from the effective date of such repeal.
    (b) During such transition period, if a parcel is subject  both  to  a
  lien or liens arising prior to the effective date of the repeal and to a
  lien  or  liens  arising on or after such effective date, the procedures
  applicable to the enforcement of delinquent taxes shall depend upon  the
  lien  or liens upon which the enforcement proceeding is based; provided,
  that if an installment agreement is executed pursuant to section  eleven
  hundred  eighty-four  of  this article, the agreement shall apply to all
  outstanding liens held by the tax district, no matter when arising.
    (c) After the conclusion of such transition period, if the enforcement
  of such prior lien or liens shall not have been concluded, as  evidenced
  by  the  issuance  of  a  tax deed, the amount due shall be relevied and
  enforced in accordance  with  the  procedures  then  applicable  to  the
  enforcement of taxes.
    3.  Pre-existing  liens  held  by  other  parties. For purposes of the
  enforcement of  taxes  which  shall  have  become  liens  prior  to  the
  effective  date of such repeal, and which are held by a party other than
  the tax district, the provisions of the applicable general,  special  or
  local laws that shall have been in effect on the last day preceding such
  date,  shall  continue  in effect, as fully and to the same extent as if
  such laws had not been repealed or superseded by this article.
    4. Transitional option. With regard to taxes becoming liens during the
  first year beginning on the effective  date  of  such  repeal,  the  tax
  district  may  adopt  a  local  law  without  referendum  increasing the
  redemption period for all property to three or  four  years  after  lien
  date. With regard to taxes becoming liens during the following year, the
  tax  district  may  adopt  a local law without referendum increasing the
  redemption period to three years after lien date.