S T A T E O F N E W Y O R K
________________________________________________________________________
9747
I N A S S E M B L Y
March 29, 2012
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Introduced by M. of A. THIELE -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the environmental conservation law, in relation to the
sale of delinquent tax liens on brownfields property
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The environmental conservation law is amended by adding a
new section 27-1437 to read as follows:
S 27-1437. DELINQUENT TAX LIENS ON BROWNFIELDS PROPERTY.
ANY COUNTY SHALL HAVE THE RIGHT TO ENTER INTO CONTRACTS TO SELL SOME
OR ALL OF ITS DELINQUENT TAX LIENS ON PROPERTY IDENTIFIED AS BROWNFIELD
SITES AS DEFINED IN SECTION 27-1405 OF THIS TITLE, EXCEPT SUPERFUND
SITES PLACED ON THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY'S
NATIONAL PRIORITY LIST AS DEFINED BY THE COMPREHENSIVE ENVIRONMENTAL
RESPONSE, COMPENSATION, AND LIABILITIES ACT OF 1980 TO CLEAN UP ABAN-
DONED HAZARDOUS WASTE SITES, HELD BY SUCH COUNTY TO ONE OR MORE PRIVATE
PARTIES SUBJECT TO THE FOLLOWING CONDITIONS:
1. THE CONSIDERATION TO BE PAID MAY BE MORE OR LESS THAN THE FACE
AMOUNT OF THE TAX LIENS SOLD.
2. THE COUNTY SHALL SET THE TERMS AND CONDITIONS OF THE CONTRACT OF
SALE AND ALL PRIOR CONTRACTS OF SALE SHALL BE DEEMED VALID AND SHALL BE
ENFORCED UNDER THIS ACT AND THAT THE COUNTY SHALL REQUIRE THE PURCHASER
TO REMEDIATE THE PROPERTY IN ACCORDANCE WITH THE PROVISIONS OF THIS
TITLE AND TO PROMOTE INVESTMENT IN AND DEVELOPMENT OF SUCH PARCELS.
3. THE COUNTY SHALL PROVIDE PROPERTY OWNERS WITH AT LEAST THIRTY DAYS
ADVANCE NOTICE OF SUCH SALE IN THE SAME FORM AND MANNER AS IS PROVIDED
BY SUBDIVISION TWO OF SECTION ELEVEN HUNDRED NINETY OF THE REAL PROPERTY
TAX LAW AND SHALL BE DONE BY REGULAR MAIL TO THE LAST KNOWN ADDRESS.
FAILURE TO PROVIDE SUCH NOTICE BY THE COUNTY SHALL NOT IN ANY WAY AFFECT
THE VALIDITY OF ANY SUCH SALE OF A TAX LIEN OR TAX LIENS OR THE VALIDITY
OF THE TAXES OR INTEREST PRESCRIBED BY LAW WITH RESPECT THERETO.
4. THE SALE OF A TAX LIEN PURSUANT TO THIS SECTION SHALL NOT OPERATE
TO SHORTEN THE OTHERWISE APPLICABLE REDEMPTION PERIOD OR CHANGE THE
OTHERWISE APPLICABLE INTEREST RATE.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11618-02-1
A. 9747 2
5. UPON THE EXPIRATION OF THE REDEMPTION PERIOD PRESCRIBED BY LAW, THE
PURCHASER OF A DELINQUENT TAX LIEN, OR ITS SUCCESSORS OR ASSIGNS, MAY
FORECLOSE THE LIEN AS IN AN ACTION TO FORECLOSE A MORTGAGE AS PROVIDED
IN SECTION ELEVEN HUNDRED NINETY-FOUR OF THE REAL PROPERTY TAX LAW. THE
PROCEDURE IN SUCH ACTION SHALL BE THE PROCEDURE PRESCRIBED BY ARTICLE
THIRTEEN OF THE REAL PROPERTY ACTIONS AND PROCEEDINGS LAW FOR THE FORE-
CLOSURE OF MORTGAGES. AT ANY TIME FOLLOWING THE COMMENCEMENT OF AN
ACTION TO FORECLOSE A LIEN, THE AMOUNT REQUIRED TO REDEEM THE LIEN, OR
THE AMOUNT RECEIVED UPON SALE OF A PROPERTY, SHALL INCLUDE ATTORNEY'S
FEES, COURT COSTS, TITLE FEES, SERVICE OF PROCESS FEES, AND OTHER
DISBURSEMENTS ALLOWED BY A COURT OF COMPETENT JURISDICTION UPON THE
FILING OF SAID COURT WITH PROOF OF SAID EXPENSES.
6. THE PROVISIONS OF TITLE FIVE OF ARTICLE ELEVEN OF THE REAL PROPERTY
TAX LAW SHALL APPLY SO FAR AS IS PRACTICABLE TO A CONTRACT FOR THE SALE
OF TAX LIENS PURSUANT TO THIS SECTION.
S 2. This act shall take effect on the one hundred twentieth day after
it shall have become a law. Effective immediately, the addition, amend-
ment and/or repeal of any rule or regulation necessary for the implemen-
tation of this act on its effective date is authorized to be made on or
before such date.