Assembly Bill A2386

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2386

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 15, 2009
                               ___________

Introduced  by M. of A. GANTT -- read once and referred to the Committee
  on Local Governments

AN ACT to amend the Monroe county tax act, in relation to annual  publi-
  cation of list of lands charged with unpaid taxes

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

  Section 1. Section 18 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 18. Publication of list of lands charged with unpaid taxes.  Charges
to  be  fixed  by county legislature. The treasurer of said county shall
make a list of the lands charged with  such  unpaid  taxes,  which  list
shall  describe  such  lands by tax account number and assessed owner as
both are shown on the tax roll containing such unpaid taxes,  and  which
list  shall  be  segregated,  grouped  and  classified  by city, town or
village, so that all lands affected by such list and lying  within  each
such  city,  town  or village shall be listed under the respective city,
town or village, that are unpaid on the first day of August in each  and
every  year, and[, for thirty days prior to said first day of August, in
each and every year, shall cause to be  published  and  printed  in  the
newspapers] SHALL, AS DIRECTED BY THE COUNTY LEGISLATURE, CAUSE A NOTICE
TO  BE  PUBLISHED  AT  LEAST ONCE A WEEK FOR FOUR SUCCESSIVE WEEKS IMME-
DIATELY PRECEDING THE WEEK THAT INCLUDES THE FIRST OF  AUGUST,  IN  EACH
AND EVERY YEAR, IN AT LEAST ONE OFFICIAL NEWSPAPER in said county desig-
nated  by the county legislature, [a notice] which NOTICE shall call the
attention of  the  public  and  all  persons  interested,  that  on  the
fifteenth  day  of  August  of  that  year, specifying the date, he will
publish a list of the lands charged with  such  unpaid  taxes  remaining
unpaid  on  [said] THE first [day] of August of that year, and that such
list will be published [and printed] in at least one and not  more  than
two OFFICIAL newspapers in said county designated by the county legisla-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05632-01-9
              

A. 2386                             2

ture,  specifying  such  newspaper or newspapers, and such list of lands
charged with such unpaid taxes shall  be  published  in  such  paper  or
papers  on  the  fifteenth  day  of August, or on the [fourteenth day of
August]  IMMEDIATELY  PRECEDING FRIDAY in the event the fifteenth day of
August falls on a SATURDAY OR Sunday, prior to the time of  sale,  which
shall  commence on the twentieth day of August in each and every year OR
ON THE IMMEDIATELY FOLLOWING MONDAY IN THE EVENT THE  TWENTIETH  DAY  OF
AUGUST  FALLS ON A SATURDAY OR SUNDAY, together with a notice that a tax
sale certificate on each parcel of land, as assessed, will, on  the  day
aforesaid,  which  shall  be specified in such notice and the succeeding
days, be sold at public auction in the county treasurer's office in  the
city  of  Rochester,  New  York, to pay such taxes, interest and charges
that may be due thereon at the time of the said sale, together with  the
expenses  of  procuring  description. Should any errors be discovered in
the description of the lands so assessed and taxed, the  said  treasurer
may  correct the same at any time previous to the sale, and no errors in
the printed description in such newspaper or newspapers shall vitiate or
in any manner affect the validity of such sale. All expense of  printing
such  list  and notices shall be audited and paid out of the treasury of
said county. The publishers of said newspaper or newspapers shall  imme-
diately  after  said publication of said list and notice, deliver to the
treasurer of said county an affidavit of the  due  publication  thereof,
made  by  some  person  or  persons to whom the fact of such publication
shall be known. In the event of failure in any year to  include  in  the
publication  of  said  list of lands, any parcel, or parcels, upon which
taxes were unpaid on August first of said year, said parcel, or parcels,
may be included in the published list of the ensuing year, or any subse-
quent year, with a special notation that said parcel, or parcels, is  or
are being published and a tax sale certificate therefor will be sold for
all  unpaid taxes of all past years owing on August first of the year of
said publication. The charges to be added to the tax upon each parcel of
land for each tax sale certificate to be sold or advertised for sale  by
virtue of the provisions of this act may be fixed by the county legisla-
ture  of Monroe county. Before being so determined by said county legis-
lature, said charges shall be as follows: For each tax sale  certificate
sold,  the sum of two dollars which shall be paid into the county treas-
ury; and for each parcel affected by a tax sale certificate  sold  which
is  redeemed  before  the  same is sold, the sum of one dollar and fifty
cents, which shall be paid into said treasury.
  S 2. This act shall take effect immediately.