Bill Text: NY A00478 | 2013-2014 | General Assembly | Amended

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Bill Title: Authorizes municipalities to treat unpaid fines for building code, property maintenance and nuisance violations as unpaid real property taxes and to impose a tax lien therefor.

Spectrum: Partisan Bill (Democrat 15-0)

Status: (Introduced - Dead) 2014-01-08 - referred to real property taxation [A00478 Detail]

Download: New_York-2013-A00478-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        478--A
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
         Committee on Real Property  Taxation  --  committee  discharged,  bill
         amended,  ordered reprinted as amended and recommitted to said commit-
         tee
       AN ACT to amend the real property tax law, in  relation  to  authorizing
         municipalities to treat unpaid building code, property maintenance and
         nuisance  fines as delinquent taxes and impose tax liens upon the real
         property which is the subject of such fines
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.    The  real  property  tax law is amended by adding a new
    2  section 901 to read as follows:
    3    S 901. AUTHORIZING INCLUSION IN THE TAX LEVY OF CERTAIN FINES  IMPOSED
    4  BY  MUNICIPAL  CORPORATIONS.  1. NOTWITHSTANDING ANY PROVISION OF LAW TO
    5  THE CONTRARY, A MUNICIPAL CORPORATION, ACTING BY AND THROUGH ITS GOVERN-
    6  ING BODY, MAY ENACT A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING  THAT
    7  FINALLY  ADJUDICATED FINES IMPOSED UPON REAL PROPERTY FOR BUILDING CODE,
    8  PROPERTY MAINTENANCE AND NUISANCE  VIOLATIONS  SHALL  BE  DEEMED  TO  BE
    9  DELINQUENT  TAXES  IN  ACCORDANCE WITH THE PROVISION OF THIS SECTION. NO
   10  SUCH LAW, ORDINANCE OR RESOLUTION SHALL BE DEEMED TO TAKE  EFFECT  UNTIL
   11  IT SHALL HAVE BEEN FILED WITH THE CLERK OF THE MUNICIPAL CORPORATION AND
   12  THE APPROPRIATE COLLECTING OFFICER.
   13    2.  EVERY  SUCH  LOCAL LAW, ORDINANCE AND RESOLUTION SHALL ESTABLISH A
   14  PROCEDURE FOR THE JUDICIAL DETERMINATION AND ADJUDICATION OF THE  UNDER-
   15  LYING  CIRCUMSTANCES RELATING TO THE BUILDING CODE, PROPERTY MAINTENANCE
   16  OR NUISANCE VIOLATION, AND THE FINE TO BE IMPOSED  IF  THE  COURT  FINDS
   17  THAT  SUCH  A VIOLATION OCCURRED. FURTHERMORE, A REAL PROPERTY OWNER WHO
   18  AFTER BEING ADJUDGED TO HAVE COMMITTED A VIOLATION SHALL HAVE THE  RIGHT
   19  TO APPEAL SUCH JUDGEMENT.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01505-03-3
       A. 478--A                           2
    1    3.  EVERY LOCAL LAW, ORDINANCE AND RESOLUTION ENACTED PURSUANT TO THIS
    2  SECTION SHALL  PROVIDE  THAT  EACH  AFFECTED  PROPERTY  OWNER  SHALL  BE
    3  PROVIDED,  BY  THE  MUNICIPAL  CORPORATION,  WITH NOT LESS THAN TEN DAYS
    4  WRITTEN NOTICE PRIOR TO THE OCCURRENCE OF ANY ACTION  BY  THE  MUNICIPAL
    5  CORPORATION  PURSUANT  TO  THE  PROVISIONS OF THIS SECTION.   EVERY SUCH
    6  NOTICE SHALL INFORM THE REAL PROPERTY OWNER THAT  A  REAL  PROPERTY  TAX
    7  LIEN MAY BE IMPOSED IF THE FINE REMAINS UNPAID.
    8    4. A MUNICIPAL CORPORATION MAY, NOT LESS THAN ONE YEAR AFTER THE FINAL
    9  ADJUDICATION AND EXHAUSTION OF ALL APPEALS RELATING TO THE IMPOSITION OF
   10  A  FINE FOR A BUILDING CODE, PROPERTY MAINTENANCE OR NUISANCE VIOLATION,
   11  DECLARE SUCH FINE AND ANY EXPENSES INCURRED IN ADJUDICATING SUCH FINE TO
   12  BE UNPAID REAL PROPERTY TAXES ON THE SUBJECT PROPERTY, AND INCLUDE  SUCH
   13  FINE  ON  THE TAX ROLL OF UNPAID TAXES DELIVERED TO THE COLLECTING OFFI-
   14  CER.
   15    S 2. Section 936 of the real property tax law, as amended  by  chapter
   16  237  of the laws of 1995, subdivision 1 as amended by chapter 355 of the
   17  laws of 1997, is amended to read as follows:
   18    S 936. Return of unpaid delinquent taxes.  1. Upon the  expiration  of
   19  his  OR  HER  warrant, each collecting officer shall make and deliver to
   20  the county treasurer an account, subscribed and affirmed by him  OR  HER
   21  as  true  under the penalties of perjury, of all taxes listed on the tax
   22  roll which remain unpaid INCLUDING ANY FINES DEEMED TO BE  UNPAID  TAXES
   23  PURSUANT  TO  SECTION NINE HUNDRED ONE OF THIS ARTICLE, except that such
   24  collecting officer shall not include in such account the amount  of  the
   25  installments  of taxes returned unpaid pursuant to [section nine hundred
   26  twenty-eight-b or] subdivision one of section nine  hundred  seventy-six
   27  of  this  chapter.  The  county  treasurer shall, if satisfied that such
   28  account is correct, credit him with the amount of such unpaid delinquent
   29  taxes. Such return shall be endorsed upon or attached to the tax roll.
   30    2. In making the return of unpaid taxes AND FINE DEEMED TO  BE  UNPAID
   31  TAXES, the collecting officer shall add five per centum to the amount of
   32  each tax as levied. In the event that the collecting officer fails to do
   33  so,  the county treasurer shall make such addition. In a county in which
   34  there is a local law in effect pursuant to [section nine  hundred  twen-
   35  ty-eight-b  or] section nine hundred seventy-two of this chapter provid-
   36  ing for the collection of taxes in installments,  the  five  per  centum
   37  provided  by  this  subdivision  shall not be added to the taxes which a
   38  real property owner has elected  to  pay  in  installments  pursuant  to
   39  [section  nine  hundred twenty-eight-b or] section nine hundred seventy-
   40  five of this chapter. Such five per centum shall be added by the  county
   41  treasurer  to  the  amount  of  such taxes as shall have remained unpaid
   42  after the date upon which the last installment was due  as  provided  in
   43  such  local law. The amount of such added per centum shall thereafter be
   44  deemed part of the amount of the unpaid tax.
   45    S 3. Subdivision 2 of section 1102 of the real property  tax  law,  as
   46  amended  by  chapter  532  of  the  laws  of 1994, is amended to read as
   47  follows:
   48    2. "Delinquent tax" means an unpaid tax, UNPAID FINES THAT ARE  DEEMED
   49  TO BE UNPAID TAXES PURSUANT TO SECTION NINE HUNDRED ONE OF THIS CHAPTER,
   50  special ad valorem levy, special assessment or other charge imposed upon
   51  real  property  by  or  on  behalf of a municipal corporation or special
   52  district, plus all applicable charges, relating to any parcel  which  is
   53  included  in  the return of unpaid delinquent taxes prepared pursuant to
   54  section nine hundred thirty-six of this chapter or such  other  general,
   55  special,  or local law as may be applicable. In no event, however, shall
       A. 478--A                           3
    1  "delinquent tax" include any unpaid tax or other  charge  against  lands
    2  owned by the state.
    3    S  4. This act shall take effect on the first of January next succeed-
    4  ing the date on which it shall have become a law.