senate Bill S2408D

Amends the Monroe county tax act and the Monroe county tax foreclosure act; repealer

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 19 / Feb / 2009
    • REFERRED TO LOCAL GOVERNMENT
  • 18 / Mar / 2009
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 18 / Mar / 2009
    • PRINT NUMBER 2408A
  • 13 / Apr / 2009
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 13 / Apr / 2009
    • PRINT NUMBER 2408B
  • 17 / Apr / 2009
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 17 / Apr / 2009
    • PRINT NUMBER 2408C
  • 12 / May / 2009
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 12 / May / 2009
    • PRINT NUMBER 2408D
  • 15 / Jul / 2009
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 15 / Jul / 2009
    • ORDERED TO THIRD READING CAL.745
  • 16 / Jul / 2009
    • SUBSTITUTED BY A5303C

Summary

Amends the Monroe county tax act and the Monroe county tax foreclosure act; repeals certain provisions of such acts and the Monroe county in rem tax foreclosure act; relates to the foreclosure of tax liens in Monroe county and county assessment, levy and collection of taxes in Monroe county.

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Bill Details

See Assembly Version of this Bill:
A5303C
Versions:
S2408
S2408A
S2408B
S2408C
S2408D
Legislative Cycle:
2009-2010
Law Section:
Monroe County Tax Act
Laws Affected:
Amd §§14-g, 23 & 24, add §§14-h & 14-i, rpld & add §32, Chap 441 of 1938; amd §§2 & 3, rpld §§4 & 7, add §4, Chap 440 of 1938; rpld §17, Chap 905 of 1962
Versions Introduced in 2007-2008 Legislative Cycle:
S8447, A11678

Sponsor Memo

BILL NUMBER: S2408D

TITLE OF BILL : An act to amend the Monroe county tax act, in
relation to the assessment, levy and collection of taxes in Monroe
county; to amend the Monroe county tax foreclosure act, in relation to
the foreclosure of tax liens in Monroe county; to repeal certain
provisions of the Monroe county tax act, relating to the collection of
taxes in such county; to repeal certain provisions of the Monroe
county tax foreclosure act, relating to certain foreclosure actions;
and to repeal certain provisions of the Monroe county in rem tax
foreclosure act, relating to the filing of affidavits

PURPOSE :
Allows the County to set up partial payment plans and payment plans
with residents to pay taxes and increases the protection of its
residents relative to foreclosure of tax liens.

SUMMARY OF PROVISIONS :
Section 1 amends Chapter 441 of the Laws of 1938 by repealing section
14-g and replacing it with a new section 14-g. The new section 14-g
extends the payment plans to one additional payment.

Section 2 amends Chapter 441 of the Laws of 441 by adding a new
section 14-h that grants the purchaser of County owned tax sale
certificates to enter into partial payment agreements or installment
agreements with property owners.

Section 3 amends Chapter 441 of the Laws of 1938, section 23, extends
the priority tax liens to remain superior to all other liens accept
for City of Rochester liens and New York State liens.

Section 4 amends Chapter 441 of the Laws of 1938, section 32, by
repealing section 32 and replacing it with a new section 32. The new
section requires all foreclosure of tax sale certificates be made as
if it were a mortgage foreclosure.

Section 5 amends Chapter 440 of the Laws of 1938 by adding a new
section 2-a which is the same as the new section 23 listed in section
3 above.

Section 6 amends Chapter 440 of the Laws of 1938 by repealing section
4 and replacing it with a new section 4. the new section 4 is the same
as section 4 above.

JUSTIFICATION :
This new legislation will expand from three to four the number of
installment payments available for taxpayers who wish to enter into an
installment agreement with the County, allowing for greater
flexibility and affordability for taxpayers whose finances may not
allow for a substantial up-front first installment payment. Currently,
50% of the balance due must be paid by February 10th without interest;
25% is due on February 28th with interest at the rate of 1.5% of the
installment; and 25% is due on March 31st with interest at the rate of
3% of the installment. Under this new legislation, the 1st installment
of 25% of the tax bill will be due on or before February 10th without
interest; 25% of the tax bill will be due on or before February 28th
with interest at the rate of 1.5% of the installment; 25% of the tax
bill due on or before March 31st with interest at the rate of 3% of
the installment; and 25% of the tax bill will be due on or before
April 30th with interest at the rate of 4.5% of the installment.

This new legislation will also provide to taxpayers who are unable to
pay the full amount due for open taxes in a tax year by February 10th
or who are unable to enter into an installment agreement, the option
of either (1) paying the balance due in full plus all ·accrued
interest at any time prior to August 20th; or (2) entering into a
Partial Payment Plan at any time prior to August 20th of the tax year
by making an initial payment of at least 25% of the balance due,
including any accrued interest. The taxpayer would then make
additional payments equal to no less than $100.00 each prior to August
20th on the balance due. In order to cover any additional
administrative expenses that may be incurred as part of the Partial
Payment Plan, Town Tax Receivers shall have the right to assess a fee
of $5.00 per transaction for receiving any partial payments.

LEGISLATIVE HISTORY :
Chapter 440 of the Laws of 1938
Chapter 441 of the Laws of 1938
S.8447 of 2007/2008

FISCAL IMPLICATIONS :
None.

EFFECTIVE DATE :
Immediately.
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2408--D

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 19, 2009
                               ___________

Introduced  by Sen. NOZZOLIO -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee -- committee discharged,  bill  amended,
  ordered  reprinted  as  amended  and  recommitted to said committee --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted  to  said committee -- committee discharged, bill amended,
  ordered reprinted as amended and recommitted to said committee

AN ACT to amend the Monroe county tax act, in relation  to  the  assess-
  ment,  levy  and  collection  of  taxes in Monroe county; to amend the
  Monroe county tax foreclosure act, in relation to the  foreclosure  of
  tax liens in Monroe county; to repeal certain provisions of the Monroe
  county tax act, relating to the collection of taxes in such county; to
  repeal  certain  provisions  of the Monroe county tax foreclosure act,
  relating  to  certain  foreclosure  actions;  and  to  repeal  certain
  provisions  of  the Monroe county in rem tax foreclosure act, relating
  to the filing of affidavits

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 14-g of chapter 441 of the laws of 1938, constitut-
ing  the Monroe county tax act, as amended by chapter 829 of the laws of
1981, is amended to read as follows:
  S 14-g. Payment of taxes in installments. Notwithstanding any  of  the
provisions  of this act, the Monroe county legislature may by resolution
duly adopted prior to the annual tax levy of any year by two-thirds vote
of all members elected to the legislature, determine  that,  thereafter,
until  such action be rescinded by such legislature, every tax in excess
of one hundred dollars levied pursuant to section seven of this act upon
property situate in Monroe county, may be paid in [three] FOUR  separate
installments, as follows:
  The  first installment, representing [fifty] TWENTY-FIVE per centum of
the said tax on or before the tenth day of February in the year in which
said tax is payable,  without  any  interest;  and  provided  the  first
installment  shall  have been so paid, the second installment of twenty-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00867-09-9

S. 2408--D                          2

five per centum of said tax on or before the last day of February in the
year said tax is payable with interest of one and one-half per centum of
the principal amount so paid; and provided the second installment  shall
have  been  so  paid, the third installment of twenty-five per centum of
said tax on or before the thirty-first day of March in the year said tax
is payable with interest of three per centum on the principal amount  so
paid;  AND  PROVIDED  THE THIRD INSTALLMENT SHALL HAVE BEEN SO PAID, THE
FOURTH INSTALLMENT OF TWENTY-FIVE PER CENTUM OF SAID TAX  ON  OR  BEFORE
THE THIRTIETH DAY OF APRIL IN THE YEAR SAID TAX IS PAYABLE WITH INTEREST
OF FOUR AND ONE-HALF PER CENTUM ON THE PRINCIPAL AMOUNT SO PAID.  One or
more  such installments may be paid on or before the tenth day of Febru-
ary without interest; and provided one or more such  installments  shall
have  been paid on or before the tenth day of February, then and in that
event one or more of the remaining installments may be paid on or before
the last day of February with interest of one and one-half per cent.
  If such resolution be adopted by  the  county  legislature  of  Monroe
county,  such  taxes  thereafter  levied  therein may be so paid and tax
warrants thereafter issued by such legislature  to  collecting  officers
for  the  collection  thereof  shall  in  addition  to other matters now
required by law, so provide. If such resolution be adopted, the  notices
required to be given by the various collectors of taxes for the towns of
Monroe  county and for the city of Rochester pursuant to this act and to
the tax law of the state of New York, shall in  addition  to  the  other
matters now required by law, state that payments may be made in install-
ments  as provided herein. When the first installment of [fifty] TWENTY-
FIVE per centum has been paid by a taxpayer,  his  failure  to  complete
said  installment  payments  by  omission to make timely and appropriate
payments of the second [and/or], third AND/OR FOURTH installments  shall
not  subject said taxpayer to the payment of any interest upon the first
paid installment, and the unpaid installment or installments  shall,  IF
NOT PAID IN PARTIAL PAYMENTS PURSUANT TO SECTION FOURTEEN-H OF THIS ACT,
be  paid as one unit with such penalties, charges, interest, and fees as
are required by law at the time of such payment.   The  payment  of  any
installment  of  tax  under  the plan herein provided and the failure to
complete said installment payments shall not impair the  rights  of  the
county of Monroe or any purchaser of a tax sale certificate, on the sale
or  by assignment from the county of Monroe, to pursue any and all reme-
dies as by law now provided for the collection of the  remaining  unpaid
tax  with  all  interest,  fees,  charges,  and penalties on said unpaid
amount.
  S 2. Chapter 441 of the laws of 1938, constituting the  Monroe  county
tax  act, is amended by adding two new sections 14-h and 14-i to read as
follows:
  S  14-H.  PARTIAL  PAYMENT  OF  TAXES.  NOTWITHSTANDING  ANY  OF   THE
PROVISIONS  OF  THIS  ACT,  EVERY  TAX  IN EXCESS OF ONE HUNDRED DOLLARS
LEVIED PURSUANT TO SECTION SEVEN OF THIS ACT UPON  PROPERTY  SITUATE  IN
MONROE COUNTY, MAY BE PAID IN PARTIAL PAYMENTS AS FOLLOWS:
  IF  A  TAXPAYER DOES NOT PAY THE FULL AMOUNT OF SUCH TAX, OR THE FIRST
INSTALLMENT OF SUCH TAX PURSUANT TO SECTION FOURTEEN-G OF THIS  ACT,  ON
OR  BEFORE  THE  TENTH  DAY  OF FEBRUARY OF THE TAX YEAR, INTEREST SHALL
CONTINUE TO ACCRUE AT THE RATE OF 1.5 PERCENT PER MONTH OR PART  THEREOF
ON THE FULL AMOUNT OF SUCH TAX AND SUCH TAXPAYER MAY:
  1.  PAY  THE BALANCE DUE IN FULL PLUS ALL ACCRUED INTEREST AT ANY TIME
PRIOR TO THE TWENTIETH DAY OF AUGUST; OR

S. 2408--D                          3

  2. MAKE TWO OR MORE PARTIAL PAYMENTS OF SUCH BALANCE DUE AT  ANY  TIME
OR  TIMES  PRIOR  TO  THE  TWENTIETH  DAY  OF  AUGUST OF THE TAX YEAR AS
FOLLOWS:
  A.  THE  INITIAL  PARTIAL  PAYMENT  MUST BE IN AN AMOUNT NOT LESS THAN
TWENTY-FIVE PER CENTUM OF SAID TAX BALANCE, INCLUDING ACCRUED  INTEREST,
AS OF THE DATE OF SUCH PARTIAL PAYMENT; AND
  B. ADDITIONAL PARTIAL PAYMENTS MAY BE MADE IN ANY AMOUNT NOT LESS THAN
ONE HUNDRED DOLLARS.
  TOWN  RECEIVERS  OF TAXES SHALL HAVE THE RIGHT TO ASSESS A FEE OF FIVE
DOLLARS PER TRANSACTION FOR ANY PARTIAL PAYMENTS MADE PURSUANT  TO  THIS
SECTION.
  THE  PARTIAL  PAYMENT  OF  ANY TAX AS PROVIDED IN THIS SECTION AND THE
FAILURE TO MAKE ADDITIONAL PARTIAL PAYMENTS SHALL NOT IMPAIR THE  RIGHTS
OF  THE  COUNTY OF MONROE OR ANY PURCHASER OF A TAX SALE CERTIFICATE, ON
THE SALE OR BY ASSIGNMENT FROM THE COUNTY OF MONROE, TO PURSUE  ANY  AND
ALL  REMEDIES AS BY LAW NOW PROVIDED FOR THE COLLECTION OF THE REMAINING
UNPAID TAX WITH ALL INTEREST,  FEES,  CHARGES,  AND  PENALTIES  ON  SAID
UNPAID AMOUNT.
  S  14-I.  NOTWITHSTANDING  ANY  OF  THE  PROVISIONS  OF THIS ACT, WITH
RESPECT TO ANY TAX LIEN OR TAX SALE CERTIFICATE THAT REMAINS  UNPAID  AS
OF  THE TWENTIETH DAY OF AUGUST IN EACH TAX YEAR THE COUNTY OF MONROE OR
ANY ASSIGNEE OR PURCHASER OF SUCH TAX LIENS  OR  TAX  SALE  CERTIFICATES
FROM  THE  COUNTY  PURSUANT  TO  THIS ACT SHALL HAVE THE RIGHT TO ACCEPT
INSTALLMENT OR PARTIAL PAYMENTS OF THE TAX LIEN  BALANCE  AND  TO  ENTER
INTO AGREEMENTS WITH PROPERTY OWNERS OR OTHER INTERESTED PARTIES FOR THE
PAYMENT  OF  THE  TAX  LIEN  BALANCE IN INSTALLMENT OR PARTIAL PAYMENTS,
WHICH AGREEMENTS SHALL INCLUDE INTEREST ON THE UNPAID TAX  LIEN  BALANCE
AT A RATE NOT TO EXCEED THAT PROVIDED IN SECTION 6 OF CHAPTER 905 OF THE
LAWS OF 1962, AS AMENDED.
  S  3.  Section 23 of chapter 441 of the laws of 1938, constituting the
Monroe county tax act, as amended by chapter 829 of the laws of 1981, is
amended to read as follows:
  S 23. Lien of tax sale purchaser. The owner of any  TAX  LIEN  OR  tax
sale certificate affecting land in Monroe county heretofore or hereafter
sold  for Monroe county taxes and any person entitled by law to such TAX
LIEN OR tax sale certificate, including the  state  and  the  county  of
Monroe,  shall  have  a lien on such lands affected by a TAX LIEN OR tax
sale certificate sold as aforesaid until it is paid, or otherwise satis-
fied or cancelled as provided by law, for the  amount  of  the  purchase
money  paid, and all interest, fees, penalties and other charges allowed
by law, which lien, SHALL BE SUPERIOR TO  ANY  OTHER  TITLE,  TAX  LIEN,
CERTIFICATE  OF SALE OR ENCUMBRANCE, EXCEPT TAX LIENS FOR CITY TAXES AND
ASSESSMENTS HELD BY THE CITY OF ROCHESTER, OR ANY SUBSEQUENT  ASSIGNEES,
LIENS  FOR OR CERTIFICATES OF SALE REPRESENTING UNPAID VILLAGE TAXES AND
ASSESSMENTS WHEN OWNED BY THE VILLAGE LEVYING THE SAME AND LIENS OF  THE
STATE  OF  NEW  YORK  FOR TAXES IMPOSED DIRECTLY UPON SAID LANDS AND TAX
LIENS OR LIENS OF CERTIFICATES OF SALE THAT ARE PRIOR AND  PARAMOUNT  IN
LAW, AND WHICH LIEN, when held by the county of Monroe, shall be superi-
or and prior in law, irrespective of whether the date of the levy of the
taxes  referred to in said certificate of sale is prior or subsequent in
point of time, to all other liens, encumbrances, tax liens, and liens of
certificates of sale, upon and against such lands, regardless of whether
such liens, encumbrances, tax liens, or liens of certificates  of  sale,
are  held by individuals or municipal taxing bodies, or the state of New
York, excepting liens for unpaid city taxes and assessments held by  the
city  of  Rochester,  OR  ANY SUBSEQUENT ASSIGNEES, liens for or certif-

S. 2408--D                          4

icates of sale representing unpaid village taxes  and  assessments  when
held  and  owned by the village levying the same, and the lien of direct
taxes upon the real estate imposed by the state of New York. Such  liens
shall  cease to exist if such lands affected by the tax sale certificate
be redeemed from the tax sale, or if the sale be cancelled or set aside,
but if any cancellation of  sale  be  set  aside,  such  lien  shall  be
revived.
  S  4.  Section 32 of chapter 441 of the laws of 1938, constituting the
Monroe county tax act, is REPEALED and a new section 32 is added to read
as follows:
  S 32. UPON THE EXPIRATION OF THE REDEMPTION PERIOD PRESCRIBED BY  LAW,
INSTEAD  OF RECEIVING A DEED PURSUANT TO SECTION THIRTY OF THIS ACT, THE
HOLDER OF A TAX LIEN OR TAX SALE  CERTIFICATE  MAY  FORECLOSE  THE  LIEN
THEREOF  AS  IN AN ACTION TO FORECLOSE A MORTGAGE AS PROVIDED IN SECTION
1194 OF THE REAL PROPERTY TAX LAW AND ALL  PROVISIONS  OF  SUCH  SECTION
1194  OF  THE  REAL PROPERTY TAX LAW SHALL APPLY TO SUCH ACTION.  AT ANY
TIME FOLLOWING THE COMMENCEMENT OF AN ACTION TO FORECLOSE SUCH LIEN, THE
AMOUNT REQUIRED TO REDEEM THE LIEN, OR THE AMOUNT DUE THE HOLDER OF SUCH
LIEN UPON THE PUBLIC AUCTION OF THE SUBJECT TAX PARCEL PURSUANT TO  SUCH
ACTION,  SHALL  INCLUDE  REASONABLE  ATTORNEYS' FEES, COSTS, ALLOWANCES,
COSTS OF RECORDING A RELEASE OF LIEN, AND DISBURSEMENTS.
  S 5. Section 24 of chapter 441 of the laws of 1938,  constituting  the
Monroe county tax act, as amended by chapter 319 of the laws of 1940, is
amended to read as follows:
  S  24.  Priorities  between  Monroe  county taxes. Monroe county taxes
shall be deemed prior and paramount to each other in the  inverse  order
of their respective dates of levy. The lien of such county taxes due the
county  of  Monroe  shall  be superior and prior in law, irrespective of
whether the dates of the levy of the taxes are prior  or  subsequent  in
point  of time, to all other liens, tax liens, and liens of certificates
of sale, upon and against the lands incumbered,  regardless  of  whether
such  liens,  tax  liens,  or liens of certificates of sale, are held by
individuals or municipal taxing  bodies,  or  the  state  of  New  York,
excepting  liens  for unpaid city taxes and assessments held by the city
of Rochester, OR ANY SUBSEQUENT ASSIGNEES, and liens for or certificates
of sale representing unpaid village taxes and assessments when held  and
owned by the village levying the same, and the lien of direct taxes upon
the real estate imposed by the state of New York. SUCH LIENS SHALL CEASE
TO  EXIST IF SUCH LANDS AFFECTED BY THE TAX SALE CERTIFICATE BE REDEEMED
FROM THE TAX SALE, OR IF THE SALE BE CANCELLED OR SET ASIDE, BUT IF  ANY
CANCELLATION OF SALE BE SET ASIDE, SUCH LIEN SHALL BE REVIVED.
  S  6.  Section  2 of chapter 440 of the laws of 1938, constituting the
Monroe county tax foreclosure act, as amended by chapter 312 of the laws
of 1984, is amended to read as follows:
  S 2. Lien of tax sale purchaser. The owner of any TAX LIEN OR tax sale
certificate on lands in Monroe county heretofore or hereafter  sold  for
Monroe  county  taxes and any person entitled by law to such TAX LIEN OR
tax sale certificates, including the state and  the  county  of  Monroe,
shall  have  a  lien on such lands until it is paid, or otherwise satis-
fied, or cancelled as provided by law, for the amount  of  the  purchase
money  paid, and all interest, fees, penalties and other charges allowed
by law, which lien SHALL BE SUPERIOR  TO  ANY  OTHER  TITLE,  TAX  LIEN,
CERTIFICATE  OF SALE OR ENCUMBRANCE, EXCEPT TAX LIENS FOR CITY TAXES AND
ASSESSMENTS HELD BY THE CITY OF ROCHESTER, OR ANY SUBSEQUENT  ASSIGNEES,
LIENS  FOR OR CERTIFICATES OF SALE REPRESENTING UNPAID VILLAGE TAXES AND
ASSESSMENTS WHEN OWNED BY THE VILLAGE LEVYING THE SAME AND LIENS OF  THE

S. 2408--D                          5

STATE  OF  NEW  YORK  FOR TAXES IMPOSED DIRECTLY UPON SAID LANDS AND TAX
LIENS OR LIENS OF CERTIFICATES OF SALE THAT ARE PRIOR AND  PARAMOUNT  IN
LAW, AND WHICH LIEN when held by the county of Monroe, shall be superior
and  prior  in  law, irrespective of whether the date of the levy of the
taxes referred to in said tax sale certificate is prior or subsequent in
point of time, to all other liens, encumbrances, tax liens, and liens of
tax sale certificates upon and against such lands, regardless of whether
such liens, encumbrances, tax liens, or liens of tax  sale  certificates
are  held by individuals or municipal taxing bodies, or the state of New
York, excepting liens for unpaid city taxes and assessments held by  the
city  of  Rochester,  OR ANY SUBSEQUENT ASSIGNEES, liens for or tax sale
certificates representing unpaid village taxes and assessments when held
and owned by the village levying the same, and the lien of direct  taxes
upon  the real estate imposed by the state of New York. Such liens shall
cease to exist if such lands AFFECTED BY THE  TAX  SALE  CERTIFICATE  be
redeemed  from  the  tax sale, or if the sale be cancelled or set aside,
but if any cancellation of  sale  be  set  aside,  such  lien  shall  be
revived.
  S  7.  Section  3 of chapter 440 of the laws of 1938, constituting the
Monroe county tax foreclosure act, as amended by chapter 219 of the laws
of 1940, is amended to read as follows:
  S 3. Priorities between Monroe county taxes. Monroe county taxes shall
be deemed prior and paramount to each other  in  the  inverse  order  of
their  respective  dates  of  levy. The lien of such county taxes due to
county of Monroe shall be superior and prior  in  law,  irrespective  of
whether  the  dates  of the levy of the taxes are prior or subsequent in
point of time, to all other liens, tax liens, and liens of  certificates
of  sale,  upon  and against the lands incumbered, regardless of whether
such liens, tax liens, or liens of certificates of  sale,  are  held  by
individuals  or  municipal  taxing  bodies,  or  the  state of New York,
excepting liens for unpaid city taxes and assessments held by  the  city
of  Rochester  OR ANY SUBSEQUENT ASSIGNEES, liens for or certificates of
sale representing unpaid village taxes and  assessments  when  held  and
owned by the village levying the same, and the lien of direct taxes upon
the real estate imposed by the state of New York.
  S  8.  Section  4 of chapter 440 of the laws of 1938, constituting the
Monroe county tax foreclosure act, is REPEALED and a new  section  4  is
added to read as follows:
  S  4.  UPON THE EXPIRATION OF THE REDEMPTION PERIOD PRESCRIBED BY LAW,
INSTEAD OF RECEIVING A DEED PURSUANT TO SECTION 30 OF CHAPTER 441 OF THE
LAWS OF 1938, THE HOLDER OF A TAX LIEN OR TAX SALE CERTIFICATE MAY FORE-
CLOSE THE LIEN THEREOF AS IN  AN  ACTION  TO  FORECLOSE  A  MORTGAGE  AS
PROVIDED IN SECTION 1194 OF THE REAL PROPERTY TAX LAW AND ALL PROVISIONS
OF  SUCH  SECTION  1194 OF THE REAL PROPERTY TAX LAW SHALL APPLY TO SUCH
ACTION. AT ANY TIME FOLLOWING THE COMMENCEMENT OF AN ACTION TO FORECLOSE
SUCH LIEN, THE AMOUNT REQUIRED TO REDEEM THE LIEN, OR THE AMOUNT DUE THE
HOLDER OF SUCH LIEN UPON THE PUBLIC AUCTION OF THE  SUBJECT  TAX  PARCEL
PURSUANT  TO  SUCH  ACTION,  SHALL  INCLUDE  REASONABLE ATTORNEYS' FEES,
COSTS, ALLOWANCES, COSTS OF RECORDING A RELEASE OF LIEN,  AND  DISBURSE-
MENTS.
  S  9.  Section  7 of chapter 440 of the laws of 1938, constituting the
Monroe county tax foreclosure act, is REPEALED.
  S 10.  Section 17 of chapter 905 of the laws of 1962, constituting the
Monroe county in rem tax foreclosure act, is REPEALED.
  S 11.  This act shall take effect immediately.

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