|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jun 10, 2014||referred to real property taxation|
delivered to assembly
|May 19, 2014||advanced to third reading|
|May 14, 2014||2nd report cal.|
|May 13, 2014||1st report cal.733|
|Jan 08, 2014||referred to local government|
returned to senate
died in assembly
|Mar 13, 2013||referred to real property taxation|
delivered to assembly
|Mar 07, 2013||advanced to third reading|
|Mar 06, 2013||2nd report cal.|
|Mar 05, 2013||1st report cal.164|
|Jan 09, 2013||referred to local government|
senate Bill S982
Archive: Last Bill Status - Passed Senate
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S982 - Details
S982 - Summary
Requires multiple liens on farm property to be paid in chronological order, with the earliest lien being paid off first and the most recent being paid last.
S982 - Sponsor Memo
BILL NUMBER:S982 TITLE OF BILL: An act to amend the real property tax law, in relation to the redemption of multiple liens on farm property PURPOSE OR GENERAL IDEA OF BILL: To allow farm property tax liens to be paid in chronological order SUMMARY OF SPECIFIC PROVISIONS: Section 1 amends subdivision 1 and 2 of section 1112 of the real property tax law, as amended by chapter 532 of the laws of 1994, to require liens on a parcel that is not farm property to be redeemed in reverse chronological order. Section b requires that a tax lien on a parcel that is farm property to be redeemed in chronological order, so that the lien with the earliest lien date is redeemed first, and the lien with the most recent lien date is redeemed last. Section 2 ensures that unpaid tax liens on farm property are held under the same provisions for enforcement as parcels of non-farm property. JUSTIFICATION:
S982 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 982 2013-2014 Regular Sessions I N S E N A T E (PREFILED) January 9, 2013 ___________ Introduced by Sen. LIBOUS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend the real property tax law, in relation to the redemption of multiple liens on farm property THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivisions 1 and 2 of section 1112 of the real property tax law, as amended by chapter 532 of the laws of 1994, are amended to read as follows: 1. When a tax district holds more than one tax lien against a parcel, the liens need not be redeemed simultaneously. (A) However, the liens ON A PARCEL, WHICH IS NOT FARM PROPERTY, must be redeemed in reverse chronological order, so that the lien with the most recent lien date is redeemed first, and the lien with the earliest lien date is redeemed last. Notwithstanding the redemption of one or more of the liens against SUCH a parcel as provided [herein] IN THIS ARTICLE, the enforcement process shall proceed according to the provisions of this article as long as the earliest lien remains unredeemed. (B) HOWEVER, IN THE CASE OF LIENS AGAINST A PARCEL, THAT IS FARM PROP- ERTY, THE LIENS MUST BE REDEEMED IN CHRONOLOGICAL ORDER, SO THAT THE LIEN WITH THE EARLIEST LIEN DATE IS REDEEMED FIRST, AND THE LIEN WITH THE MOST RECENT LIEN DATE IS REDEEMED LAST. NOTWITHSTANDING THE REDEMP- TION OF ONE OR MORE OF THE LIENS AGAINST A PARCEL THAT IS FARM PROPERTY AS PROVIDED IN THIS ARTICLE, THE ENFORCEMENT PROCESS SHALL PROCEED ACCORDING TO THE PROVISIONS OF THIS ARTICLE AS LONG AS THE MOST RECENT LIEN REMAINS UNREDEEMED. 2. (a) When one or more liens against a parcel, THAT IS NOT FARM PROP- ERTY, are redeemed as provided [herein] IN THIS ARTICLE, but the earli- est lien remains unredeemed, the receipt issued to the person redeeming shall include a statement in substantially the following form: "This EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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