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This entry was published on 2019-12-27
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Filing of list of delinquent taxes
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 11, TITLE 3
§ 1122. Filing of list of delinquent taxes. 1. Ten months after lien
date, or as soon thereafter as is practicable, but no sooner than one
month after the receipt of the return of unpaid taxes, the enforcing
officer of each tax district shall execute a list of all parcels of real
property, except those excluded from such list in the manner provided by
section eleven hundred thirty-eight of this article, affected by
delinquent tax liens held and owned by such tax district.

2. (a) In a tax district which has extended the redemption period for
residential or farm property to three or four years, there may be
separate lists for property identified as residential or farm property
and for other property.

(b) In a tax district which has a roll for vacant and abandoned real
property pursuant to section eleven hundred eleven-a of this article
there may be a separate roll, registry or list for property identified
as vacant and abandoned real property.

(c) In a tax district having a population of fifty thousand or more
according to the latest federal census, there may be a separate list for
each existing geographical area such as a city, town, village, ward,
section or other appropriate area bounded or defined by law.

3. All parcels of real property included in any list shall be numbered
consecutively, by tax map number if applicable.

4. The enforcing officer shall file a duplicate of each list in the
office of such enforcing officer, in the office of the attorney for such
tax district and in the office of the enforcing officer of any other tax
district having a right to enforce the payment of a tax imposed upon any
of the parcels described upon such list. The inadvertent failure of the
enforcing officer to include one or more parcels in such list shall not
affect the validity of any proceeding brought pursuant to this title.

5. Each such list shall be known and designated as the "List of
Delinquent Taxes". Where the list comprises parcels in a particular
area, the list shall also generally describe the area covered by the

6. Each list shall also contain as to each parcel, the following:

(a) A brief description sufficient to identify each parcel affected by
such tax lien. In a municipal corporation for which a tax map has been
approved by the commissioner, a tax map identification number shall be
deemed a sufficient description of any parcel, provided that (i) the
parcel has been described by such tax map reference on the tax roll on
which the unpaid tax has been levied, and (ii) the tax map as it existed
on the taxable status date applicable to the tax roll has been retained
in the office of the enforcing officer or in such other office as the
enforcing officer may have designated for that purpose in accordance
with the rules of the commissioner.

(b) The name or names of the owner or owners of each such parcel as
appearing on the tax roll, and, if the parcel has been transferred after
the applicable taxable status date, as reported pursuant to section five
hundred seventy-four of this chapter.

(c) A statement of the amount of each tax lien upon such parcel,
including charges, as of the date of the execution of the list.

7. Such list of delinquent taxes shall be dated and subscribed by the
enforcing officer and affirmed by him or her as true under the penalties
of perjury. The enforcing officer shall file such list of delinquent
taxes in the office of the clerk of the county in which the property
subject to such tax liens is situated no later than two business days
after the execution thereof. The filing of such list shall constitute
and have the same force and effect as the filing and recording in such
office of an individual and separate notice of pendency pursuant to
article sixty-five of the civil practice law and rules with respect to
each parcel included in such list, notwithstanding the provisions of
section six thousand five hundred twelve of the civil practice law and

8. Each county clerk with whom such list of delinquent taxes is filed
shall index it in the name of the tax district filing such list. A
separate book shall be maintained for this purpose, unless the county
clerk maintains a computerized index. The indexing of such list shall
constitute due filing, recording and indexing of such notice in lieu of
any other requirement under rule six thousand five hundred eleven of the
civil practice law and rules or otherwise.

9. Every person, including a tax district other than the one
foreclosing, having any right, title or interest in, or lien upon, any
parcel described in such list of delinquent taxes may redeem such parcel
in the manner provided by title two of this article.

10. (a) After a list of delinquent taxes has been filed, the enforcing
officer shall, from time to time, execute a collective statement of
redemptions, identifying the parcels which have been redeemed since the
last preceding collective statement of redemptions was executed. The
collective statement of redemptions need not include any parcel which
was the subject of an individual certificate of redemption, and shall
not include any parcel which was partially, but not fully, redeemed. The
collective statement of redemptions shall be dated, subscribed and
affirmed by the enforcing officer and filed with the county clerk in the
same manner as a list of delinquent taxes.

(b) Upon the filing of a collective statement of redemptions with the
county clerk, the county clerk shall, for each parcel included on the
collective statement of redemptions, enter on the list of delinquent
taxes the word "redeemed" and the date of the filing opposite the
description of such parcel on such list. Such notation shall operate to
cancel the notice of pendency with respect to each such parcel.