S T A T E O F N E W Y O R K
________________________________________________________________________
3039
2009-2010 Regular Sessions
I N S E N A T E
March 10, 2009
___________
Introduced by Sens. VOLKER, STACHOWSKI -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Local Govern-
ment
AN ACT to amend the Erie county tax act, in relation to providing that
the amount required to redeem real property affected by any tax sale
certificate in foreclosure, or to be recovered by the plaintiff in
foreclosure, shall include the aggregate amount of all tax sale
certificates affecting such real property and shall also include
amounts for attorneys' fees, abstracts of title, court costs, allow-
ances and other disbursements
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 8-1.0 of chapter 812 of the laws of 1942, consti-
tuting the Erie county tax act, as amended by chapter 682 of the laws of
1969, is amended to read as follows:
S 8-1.0 Notice to redeem. Except as PROVIDED in section 7-17.0
[provided] OF THIS ACT, whenever any lot or parcel of land heretofore or
hereafter affected by the sale of a tax certificate for taxes by the
commissioner of finance shall remain unredeemed at the expiration of
nine months after the date of such sale, or at any time thereafter, the
grantee under such tax sale certificate or the person claiming under him
may serve a notice, written or printed, or partly written and partly
printed on the owner of such land and also upon all persons having mort-
gages upon such land, stating in substance a description of the lot or
parcel of land covered by such certificate, the amount for which the tax
lien was sold, the nature and amount of other charges allowable under
this act, the last day of redemption of any such real estate, and the
office or place where and the hours when the money for such redemption
can be paid, which office or place of business shall be in the city of
Buffalo and which hours shall be between nine o'clock in the forenoon
and four o'clock in the afternoon. The last day of redemption to be
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06829-01-9
S. 3039 2
specified in such notice shall be not less than three months from the
date of the service thereof, nor prior to two years from the date of
such sale. Such notice shall be served personally or left with some
adult person at the residence or place of business of all persons enti-
tled to such notice if they or any of them reside in the city of Buffalo
or have a place of business therein; and in case they or any of them do
not so reside or have such a place of business in said city, then such
notice shall be served by mailing a copy thereof addressed to them at
the post office at or nearest to their last known or reputed place of
residence, and if after diligent inquiry no information can be obtained
as to such last reputed place of residence, then such notice shall be
served by mail addressed to them at the post office at or nearest to the
property described in such notice. The expense of mailing or serving
each such notice shall [in no case exceed the sum of twenty-five cents
and may] be added to and become a part of the amount required to be paid
for the redemption of such real estate.
S 2. Section 8-2.0 of chapter 812 of the laws of 1942, constituting
the Erie county tax act, is amended to read as follows:
S 8-2.0 Title searches and continuations; conditions. At the expira-
tion of one year from the date of the execution of such certificate of
sale, the holder thereof may cause an abstract of title to be made and
the cost thereof, [not exceeding five dollars and] established by the
affidavit of the certificate holder, shall be added to and become a part
of the amount required to be paid for the redemption of such real
estate. Not more than one continuation of such abstract of title may be
made in any calendar year and the charge therefor, established by a like
affidavit shall [in no case exceed two dollars and fifty cents and may]
be added to the amount required to be paid for the redemption of such
real estate. Where a tax sale certificate is subsequently foreclosed by
the holder thereof, the amount for abstracts of title and continuations
thereof shall be [offset and credited against the bill of costs incurred
in such tax foreclosure] ADDED TO AND BECOME A PART OF THE AMOUNT
REQUIRED TO BE PAID FOR THE REDEMPTION OF SUCH REAL ESTATE.
S 3. Section 9-8.0 of chapter 812 of the laws of 1942, constituting
the Erie county tax act, is amended to read as follows:
S 9-8.0 Costs, allowances and disbursements. [The plaintiff in any
such action shall be entitled to recover the actual and necessary
disbursements made in such action, and, if he appears by an attorney,
costs as herein provided. Where judgment is taken by default, the taxa-
ble costs shall not exceed fifteen dollars except where the amount shown
to be due by the tax sale certificates on which the action is brought,
including the interest, fees, penalties and other charges thereon
exceeds fifty dollars, in which event the taxable costs shall not exceed
the sum of twenty-five dollars; when such an action, however, is settled
before judgment, there shall be allowed as costs to the plaintiff in
addition to his actual and necessary disbursements one-half of the above
prescribed sum. The plaintiff may procure such title searches as may be
necessary at a fair and reasonable cost, which shall be taxed as a
necessary disbursement in the action. Where a charge has been made for a
search or continuation pursuant to section 8-2.0 of this act, such
charge shall be offset and deducted from the bill of costs provided for
herein. Whenever a defense shall in good faith be interposed in any such
action and the plaintiff succeeds therein, the same costs in the
discretion of the court, may be awarded as would be allowed in an action
to foreclose a mortgage. Costs in an action in which the county of Erie
is plaintiff shall be recovered by the county] AT ANY TIME FOLLOWING THE
S. 3039 3
COMMENCEMENT OF AN ACTION BROUGHT PURSUANT TO THE PROVISIONS OF SECTION
9-1.0 OF THIS ACT, THE AMOUNT REQUIRED TO REDEEM ANY REAL ESTATE
AFFECTED BY SUCH A TAX SALE CERTIFICATE, AND THE AMOUNT TO BE RECOVERED
BY THE PLAINTIFF, SHALL INCLUDE THE AGGREGATE AMOUNT OF ALL TAX SALE
CERTIFICATES AFFECTING SAME OWNED BY THE PLAINTIFF AS OF THE DATE SUCH
ACTION WAS COMMENCED, TOGETHER WITH ALL INTEREST, PENALTIES, ADDITIONS
AND EXPENSES AS PROVIDED IN THIS ACT, AND SHALL ALSO INCLUDE REASONABLE
AND NECESSARY ATTORNEYS' FEES, COURT COSTS, ALLOWANCES AND OTHER
DISBURSEMENTS INCURRED BY PLAINTIFF IN CONNECTION WITH SUCH FORECLOSURE.
S 4. Section 11-4.0 of chapter 812 of the laws of 1942, constituting
the Erie county tax act, is amended by adding a new subdivision (d) to
read as follows:
(D) A STATEMENT THAT THE AMOUNT REQUIRED TO REDEEM ANY REAL PROPERTY
AFFECTED BY SUCH A TAX SALE CERTIFICATE, AND THE AMOUNT TO BE RECOVERED
BY THE COUNTY, SHALL INCLUDE THE AGGREGATE AMOUNT OF ALL TAX SALE
CERTIFICATES AFFECTING SAME OWNED BY THE COUNTY AS OF THE DATE SUCH LIST
IS FILED IN THE COUNTY CLERK'S OFFICE BY THE COUNTY ATTORNEY, TOGETHER
WITH ALL INTEREST, PENALTIES, ADDITIONS AND EXPENSES AS IN THIS ACT
PROVIDED, AND SHALL ALSO INCLUDE A PER PARCEL FEE, TO BE KNOWN AS THE
"IN REM FEE", WHICH SHALL NOT EXCEED THE SUM OF FIVE HUNDRED DOLLARS, TO
COVER THE PRESUMPTIVE COST TO THE COUNTY FOR REASONABLE AND NECESSARY
ATTORNEYS' FEES, ABSTRACTS OF TITLE AND OTHER DISBURSEMENTS IN
CONNECTION WITH SUCH FORECLOSURE PURSUANT TO THE IN REM PROVISIONS OF
THIS ACT.
S 5. Section 11-12.0 of chapter 812 of the laws of 1942, constituting
the Erie county tax act, as amended by chapter 981 of the laws of 1973,
is amended to read as follows:
S 11-12.0 Public notice of foreclosure. Upon the filing of such list
in the office of the county clerk, the county attorney shall forthwith
cause a notice of foreclosure to be published at least once a week for
six successive weeks in two newspapers designated by him and published
within the county of Erie. Such notice shall be in substantially the
following form:
"State of New York, County Court, Erie County
NOTICE OF FORECLOSURE OF TAX LIENS
BY THE COUNTY OF ERIE BY ACTION IN REM
Please take notice that on the .....day of..........the county of Erie
pursuant to law filed with the clerk of Erie county a list of parcels of
property affected by unpaid tax liens held and owned by said county of
Erie which on such date had been due and unpaid for a period of at least
two years after the date on which such real property affected by such
unpaid tax liens was sold. Such list contains as to each such parcel (a)
a brief description of the property affected by each tax lien, (b) the
name of the last known owner of such property as the same appears on the
latest tax roll in the hands of the commissioner of finance, or a state-
ment that the owner is unknown if such be the case, (c) a statement of
such tax liens upon such parcel of property including such tax sale
certificates owned by the county of Erie which shall have been due for
less than two years, together with the date or dates from which and the
rate or rates at which interest and penalties shall be computed, (D) A
STATEMENT THAT THE AMOUNT REQUIRED TO REDEEM ANY SUCH PARCEL OF PROPER-
TY, AND THE AMOUNT TO BE RECOVERED BY THE COUNTY, INCLUDES ALL TAX SALE
CERTIFICATES OWNED BY THE COUNTY AND AFFECTING SUCH PROPERTY, TOGETHER
WITH ALL INTEREST, PENALTIES, ADDITIONS AND EXPENSES AS IN THIS ACT
S. 3039 4
PROVIDED, AND ALSO INCLUDES AN "IN REM FEE" OF $..... PER PARCEL (HERE
INSERT A SUM NOT TO EXCEED FIVE HUNDRED DOLLARS) TO COVER THE PRESUMP-
TIVE COST TO THE COUNTY FOR REASONABLE AND NECESSARY ATTORNEYS' FEES,
ABSTRACTS OF TITLE AND OTHER DISBURSEMENTS IN CONNECTION WITH SUCH FORE-
CLOSURE PURSUANT TO THE IN REM PROVISIONS OF THIS ACT.
All persons having or claiming to have an interest in the real proper-
ty described in such list of delinquent taxes and properties are hereby
notified that the filing of such list constitutes the commencement by
said county of Erie of an action in the county court of Erie county to
foreclose the tax liens therein described by a foreclosure proceeding in
rem and that such list constitutes a notice of the pendency of action
and a complaint by the said county of Erie against each piece or parcel
of land therein described to enforce the payment of such tax liens. Such
action is brought against the real property only and is to foreclose the
tax liens described in such lists.
No personal judgment shall be entered herein against any owner for
such taxes, assessments or other legal charges or any part thereof.
This notice is directed to all persons having or claiming to have an
interest in the real property described in such list of delinquent taxes
and property and such persons are hereby notified further that a certi-
fied copy of such list of delinquent taxes and property has been filed
in the office of the commissioner of finance of said county of Erie and
in the respective offices of each tax collector and receiver of taxes
and treasurers of the respective cities, towns, and villages in which
such listed real property is located, and will remain open for public
inspection up to and including the ...... day of ........, (here insert
a date at least seven weeks from the date of the first publication of
this notice) which date is hereby fixed as the last day for redemption.
And take further notice that any person having or claiming to have an
interest in any such parcel of real property and the legal right thereto
may on or before said date redeem the same by paying to the said commis-
sioner of finance of Erie county the amount of all such unpaid tax liens
thereon and in addition thereto all interest and penalties which are a
lien against such real property computed to and including the date of
redemption.
In the event that such taxes are paid by a person holding a lien of
record against such property, the person so paying shall be entitled to
have the tax liens affected thereby satisfied of record or to receive an
assignment of such tax liens evidenced by a proper written instrument.
Any person having any right, title or interest in or lien upon any
parcel of real property described in such list of delinquent taxes and
properties may serve a duly verified answer upon the county attorney for
the county of Erie setting forth in detail the nature and amount of his
interest and any defense or objection to the foreclosure. Such answer
must be filed in the office of the county clerk and served upon the
county attorney within twenty days after the date above mentioned as the
last day for redemption. In the event of failure to redeem or answer by
any person having the right to redeem or answer, such person shall be
forever barred and foreclosed of all his right, title, interest and
equity of redemption in and to the parcel of real property described in
such list of delinquent taxes and properties and a judgment in foreclo-
sure may be taken by default.
Take further notice that the ownership by the county of the tax sale
certificates set forth on such list of delinquent taxes and properties
is conclusive evidence of the fact that the taxes, assessments or other
S. 3039 5
legal charges represented thereby have not been paid to the county or
assigned by it.
..............................
Commissioner of Finance
...............................
Attorney for the County of Erie
(Address)"
S 6. This act shall take effect immediately; provided that sections
two, three, four and five of this act shall not affect or apply to any
Erie county tax sale certificates for any fiscal year prior to 2009.