Bill Text: NY S02917 | 2015-2016 | General Assembly | Amended

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Bill Title: Authorizes the city of Syracuse to add unpaid housing code violation penalties, costs and fines to the city's annual tax levy.

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2016-06-07 - referred to codes [S02917 Detail]

Download: New_York-2015-S02917-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         2917--A
            Cal. No. 525
                               2015-2016 Regular Sessions
                    IN SENATE
                                    January 30, 2015
                                       ___________
        Introduced  by  Sens.  DeFRANCISCO,  VALESKY  --  read twice and ordered
          printed, and when printed to be committed to the  Committee  on  Local
          Government  --  recommitted  to  the  Committee on Local Government in
          accordance with Senate Rule 6, sec. 8 -- reported favorably from  said
          committee,  ordered  to  first  and  second report, ordered to a third
          reading, amended and ordered reprinted, retaining  its  place  in  the
          order of third reading
        AN  ACT  to  amend the real property tax law, in relation to authorizing
          the city of Syracuse to treat unpaid building code and fire code 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    §  901. Authorizing inclusion in the tax levy of certain fines imposed
     4  by the city of Syracuse. 1. Notwithstanding any provision of law to  the
     5  contrary,  the  city  of  Syracuse,  acting by and through its governing
     6  body, may enact a local law,  ordinance  or  resolution  providing  that
     7  finally adjudicated fines imposed upon real property, other than a prop-
     8  erty serving as the primary residence of one or more of the owners ther-
     9  eof,  for  building  code and fire code violations shall be deemed to be
    10  delinquent taxes in accordance with the provision of  this  section.  No
    11  such  law,  ordinance or resolution shall be deemed to take effect until
    12  it shall have been filed with the clerk of the city of Syracuse and  the
    13  appropriate collecting officer.
    14    2.  Such  local law, ordinance and resolution shall establish a proce-
    15  dure for the judicial determination and adjudication of  the  underlying
    16  circumstances  relating to the building code or fire code violation, and
    17  the fine to be  imposed  if  the  court  finds  that  such  a  violation
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01757-03-6
        S. 2917--A                          2
     1  occurred. Furthermore, a real property owner who after being adjudged to
     2  have committed a violation shall have the right to appeal such judgment.
     3    3.  Such  local  law, ordinance or resolution enacted pursuant to this
     4  section shall  provide  that  each  affected  property  owner  shall  be
     5  provided,  by  the city of Syracuse, with not less than ten days written
     6  notice prior to the occurrence of any action  by  the  municipal  corpo-
     7  ration  pursuant  to  the provisions of this section.  Every such notice
     8  shall inform the real property owner that a real property tax  lien  may
     9  be imposed if the fine remains unpaid.
    10    4.  The  city  of Syracuse may, not less than one year after the final
    11  adjudication and exhaustion of all appeals relating to the imposition of
    12  a fine for a building code or fire code violation, declare such fine and
    13  any expenses incurred in adjudicating such fine to be unpaid real  prop-
    14  erty  taxes  on  the  subject property, and include such fine on the tax
    15  roll of unpaid taxes delivered to the collecting officer.
    16    § 2. Section 936 of the real property tax law, as amended  by  chapter
    17  237  of the laws of 1995, subdivision 1 as amended by chapter 355 of the
    18  laws of 1997, is amended to read as follows:
    19    § 936. Return of unpaid delinquent taxes.  1. Upon the  expiration  of
    20  his  or  her  warrant, each collecting officer shall make and deliver to
    21  the county treasurer an account, subscribed and affirmed by him  or  her
    22  as  true  under the penalties of perjury, of all taxes listed on the tax
    23  roll which remain unpaid including any fines deemed to be  unpaid  taxes
    24  pursuant  to  section nine hundred one of this article, except that such
    25  collecting officer shall not include in such account the amount  of  the
    26  installments  of taxes returned unpaid pursuant to [section nine hundred
    27  twenty-eight-b or] subdivision one of section nine  hundred  seventy-six
    28  of  this  [chapter]  article.   The county treasurer shall, if satisfied
    29  that such account is correct, credit him with the amount of such  unpaid
    30  delinquent  taxes. Such return shall be endorsed upon or attached to the
    31  tax roll.
    32    2. In making the return of unpaid taxes and fines deemed to be  unpaid
    33  taxes, the collecting officer shall add five per centum to the amount of
    34  each tax as levied. In the event that the collecting officer fails to do
    35  so,  the county treasurer shall make such addition. In a county in which
    36  there is a local law in effect pursuant to [section nine  hundred  twen-
    37  ty-eight-b  or] section nine hundred seventy-two of this [chapter] arti-
    38  cle providing for the collection of taxes in installments, the five  per
    39  centum  provided  by  this  subdivision  shall not be added to the taxes
    40  which a real property owner has elected to pay in installments  pursuant
    41  to  [section nine hundred twenty-eight-b or] section nine hundred seven-
    42  ty-five of this [chapter] article.  Such five per centum shall be  added
    43  by  the  county  treasurer  to  the  amount  of such taxes as shall have
    44  remained unpaid after the date upon which the last installment  was  due
    45  as provided in such local law. The amount of such added per centum shall
    46  thereafter be deemed part of the amount of the unpaid tax.
    47    §  3.  Subdivision  2 of section 1102 of the real property tax law, as
    48  amended by chapter 532 of the laws  of  1994,  is  amended  to  read  as
    49  follows:
    50    2.  "Delinquent tax" means an unpaid tax, unpaid fines that are deemed
    51  to be unpaid taxes pursuant to section nine hundred one of this chapter,
    52  special ad valorem levy, special assessment or other charge imposed upon
    53  real property by or on behalf of  a  municipal  corporation  or  special
    54  district,  plus  all applicable charges, relating to any parcel which is
    55  included in the return of unpaid delinquent taxes prepared  pursuant  to
    56  section  nine  hundred thirty-six of this chapter or such other general,
        S. 2917--A                          3
     1  special, or local law as may be applicable. In no event, however,  shall
     2  "delinquent  tax"  include  any unpaid tax or other charge against lands
     3  owned by the state.
     4    §  4. This act shall take effect on the first of January next succeed-
     5  ing the date on which it shall have become a law.