S T A T E   O F   N E W   Y O R K
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                                10444--A

                          I N  A S S E M B L Y

                              May 27, 2016
                               ___________

Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
  Committee on Real Property  Taxation  --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee

AN ACT to amend the real property tax law, in  relation  to  authorizing
  municipalities in the county of Rockland to treat unpaid building code
  and  fire code fines as delinquent taxes and impose tax liens upon the
  real property which is the subject of such fines

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

  Section  1.    The  real  property  tax law is amended by adding a new
section 903 to read as follows:
  S 903. AUTHORIZING INCLUSION IN THE TAX LEVY OF CERTAIN FINES  IMPOSED
BY  MUNICIPALITIES  IN  THE  COUNTY  OF ROCKLAND. 1. NOTWITHSTANDING ANY
PROVISION OF LAW TO THE CONTRARY, MUNICIPALITIES IN THE COUNTY OF  ROCK-
LAND,  ACTING  BY  AND  THROUGH  THEIR GOVERNING BODIES, MAY ENACT LOCAL
LAWS, ORDINANCES OR RESOLUTIONS PROVIDING THAT FINALLY ADJUDICATED FINES
IMPOSED UPON REAL PROPERTY, OTHER THAN A PROPERTY SERVING AS THE PRIMARY
RESIDENCE OF ONE OR MORE OF THE OWNERS THEREOF, FOR  BUILDING  CODE  AND
FIRE  CODE  VIOLATIONS SHALL BE DEEMED TO BE DELINQUENT TAXES IN ACCORD-
ANCE WITH THE PROVISIONS OF THIS SECTION.  NO  SUCH  LAW,  ORDINANCE  OR
RESOLUTION SHALL BE DEEMED TO TAKE EFFECT UNTIL IT SHALL HAVE BEEN FILED
WITH  THE  CLERK OF THE MUNICIPALITIES IN THE COUNTY OF ROCKLAND AND THE
APPROPRIATE COLLECTING OFFICER.
  2. SUCH LOCAL LAWS,  ORDINANCES  AND  RESOLUTIONS  SHALL  ESTABLISH  A
PROCEDURE  FOR THE JUDICIAL DETERMINATION AND ADJUDICATION OF THE UNDER-
LYING  CIRCUMSTANCES  RELATING  TO  THE  BUILDING  CODE  OR  FIRE   CODE
VIOLATION,  AND  THE  FINE  TO BE IMPOSED IF THE COURT FINDS THAT SUCH A
VIOLATION OCCURRED. FURTHERMORE, A REAL PROPERTY OWNER WHO  AFTER  BEING
ADJUDGED  TO  HAVE  COMMITTED A VIOLATION SHALL HAVE THE RIGHT TO APPEAL
SUCH JUDGMENT.
  3. SUCH LOCAL LAWS, ORDINANCES OR RESOLUTIONS ENACTED PURSUANT TO THIS
SECTION SHALL  PROVIDE  THAT  EACH  AFFECTED  PROPERTY  OWNER  SHALL  BE
PROVIDED,  BY  MUNICIPALITIES  IN  THE COUNTY OF ROCKLAND, WITH NOT LESS
THAN TEN DAYS WRITTEN NOTICE PRIOR TO THE OCCURRENCE OF  ANY  ACTION  BY
THE  MUNICIPAL  CORPORATION  PURSUANT TO THE PROVISIONS OF THIS SECTION.

              

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15637-02-6

A. 10444--A                         2

EVERY SUCH NOTICE SHALL INFORM THE REAL PROPERTY OWNER THAT A REAL PROP-
ERTY TAX LIEN MAY BE IMPOSED IF THE FINE REMAINS UNPAID.
  4.  MUNICIPALITIES  IN  THE  COUNTY OF ROCKLAND MAY, NOT LESS THAN ONE
YEAR AFTER THE FINAL ADJUDICATION AND EXHAUSTION OF ALL APPEALS RELATING
TO THE IMPOSITION OF A FINE FOR A BUILDING CODE OR FIRE CODE  VIOLATION,
DECLARE SUCH FINE AND ANY EXPENSES INCURRED IN ADJUDICATING SUCH FINE TO
BE  UNPAID REAL PROPERTY TAXES ON THE SUBJECT PROPERTY, AND INCLUDE SUCH
FINE ON THE TAX ROLL OF UNPAID TAXES DELIVERED TO THE  COLLECTING  OFFI-
CER.
  S  2.  Section 936 of the real property tax law, as amended by chapter
237 of the laws of 1995, subdivision 1 as amended by chapter 355 of  the
laws of 1997, is amended to read as follows:
  S  936.  Return of unpaid delinquent taxes.  1. Upon the expiration of
his OR HER warrant, each collecting officer shall make  and  deliver  to
the  county  treasurer an account, subscribed and affirmed by him OR HER
as true under the penalties of perjury, of all taxes listed on  the  tax
roll  which  remain unpaid INCLUDING ANY FINES DEEMED TO BE UNPAID TAXES
PURSUANT TO SECTION NINE HUNDRED THREE OF THIS ARTICLE, except that such
collecting officer shall not include in such account the amount  of  the
installments  of taxes returned unpaid pursuant to [section nine hundred
twenty-eight-b or] subdivision one of section nine  hundred  seventy-six
of  this  [chapter]  ARTICLE.   The county treasurer shall, if satisfied
that such account is correct, credit him with the amount of such  unpaid
delinquent  taxes. Such return shall be endorsed upon or attached to the
tax roll.
  2. In making the return of unpaid taxes AND FINES DEEMED TO BE  UNPAID
TAXES, the collecting officer shall add five per centum to the amount of
each tax as levied. In the event that the collecting officer fails to do
so,  the county treasurer shall make such addition. In a county in which
there is a local law in effect pursuant to [section nine  hundred  twen-
ty-eight-b  or] section nine hundred seventy-two of this [chapter] ARTI-
CLE providing for the collection of taxes in installments, the five  per
centum  provided  by  this  subdivision  shall not be added to the taxes
which a real property owner has elected to pay in installments  pursuant
to  [section nine hundred twenty-eight-b or] section nine hundred seven-
ty-five of this [chapter] ARTICLE.  Such five per centum shall be  added
by  the  county  treasurer  to  the  amount  of such taxes as shall have
remained unpaid after the date upon which the last installment  was  due
as provided in such local law. The amount of such added per centum shall
thereafter be deemed part of the amount of the unpaid tax.
  S  3.  Subdivision  2 of section 1102 of the real property tax law, as
amended by chapter 532 of the laws  of  1994,  is  amended  to  read  as
follows:
  2.  "Delinquent tax" means an unpaid tax, UNPAID FINES THAT ARE DEEMED
TO BE UNPAID TAXES PURSUANT TO SECTION NINE HUNDRED THREE OF THIS  CHAP-
TER, special ad valorem levy, special assessment or other charge imposed
upon real property by or on behalf of a municipal corporation or special
district,  plus  all applicable charges, relating to any parcel which is
included in the return of unpaid delinquent taxes prepared  pursuant  to
section  nine  hundred thirty-six of this chapter or such other general,
special, or local law as may be applicable. In no event, however,  shall
"delinquent  tax"  include  any unpaid tax or other charge against lands
owned by the state.
  S 4. This act shall take effect on the first of January next  succeed-
ing the date on which it shall have become a law.