§ 1106 — Adoption by certain tax districts

§ 1106. Adoption by certain tax districts. 1. Procedure. A local law\nadopted by an eligible county, city or town pursuant to subdivision two\nof section eleven hundred four of this article may be repealed without\nreferendum. Upon such a repeal, the provisions of this article shall be\napplicable to the enforcement by such county, city or town of all taxes\nwhich shall have become liens on or after the date on which such repeal\nshall have become effective. A copy of the local law effectuating such a\nrepeal shall be filed with the commissioner no later than thirty days\nafter the adoption thereof.\n 2. Pre-existing liens held by the tax district. (a) For purposes of\nthe enforcement of taxes which shall have become liens prior to the\neffective date of such repeal, and which are held by the tax district,\nthe provisions that shall have been in effect on the last day preceding\nthe effective date of such repeal shall continue in effect, for a\ntransition period of a duration to be specified in the local law\neffectuating such repeal. Such transition period shall conclude no later\nthan four years from the effective date of such repeal.\n (b) During such transition period, if a parcel is subject both to a\nlien or liens arising prior to the effective date of the repeal and to a\nlien or liens arising on or after such effective date, the procedures\napplicable to the enforcement of delinquent taxes shall depend upon the\nlien or liens upon which the enforcement proceeding is based; provided,\nthat if an installment agreement is executed pursuant to section eleven\nhundred eighty-four of this article, the agreement shall apply to all\noutstanding liens held by the tax district, no matter when arising.\n (c) After the conclusion of such transition period, if the enforcement\nof such prior lien or liens shall not have been concluded, as evidenced\nby the issuance of a tax deed, the amount due shall be relevied and\nenforced in accordance with the procedures then applicable to the\nenforcement of taxes.\n 3. Pre-existing liens held by other parties. For purposes of the\nenforcement of taxes which shall have become liens prior to the\neffective date of such repeal, and which are held by a party other than\nthe tax district, the provisions of the applicable general, special or\nlocal laws that shall have been in effect on the last day preceding such\ndate, shall continue in effect, as fully and to the same extent as if\nsuch laws had not been repealed or superseded by this article.\n 4. Transitional option. With regard to taxes becoming liens during the\nfirst year beginning on the effective date of such repeal, the tax\ndistrict may adopt a local law without referendum increasing the\nredemption period for all property to three or four years after lien\ndate. With regard to taxes becoming liens during the following year, the\ntax district may adopt a local law without referendum increasing the\nredemption period to three years after lien date.\n