§ 1122 — Filing of list of delinquent taxes

§ 1122. Filing of list of delinquent taxes. 1. Ten months after lien\ndate, or as soon thereafter as is practicable, but no sooner than one\nmonth after the receipt of the return of unpaid taxes, the enforcing\nofficer of each tax district shall execute a list of all parcels of real\nproperty, except those excluded from such list in the manner provided by\nsection eleven hundred thirty-eight of this article, affected by\ndelinquent tax liens held and owned by such tax district.\n 2. (a) In a tax district which has extended the redemption period for\nresidential or farm property to three or four years, there may be\nseparate lists for property identified as residential or farm property\nand for other property.\n (b) In a tax district which has a roll for vacant and abandoned real\nproperty pursuant to section eleven hundred eleven-a of this article\nthere may be a separate roll, registry or list for property identified\nas vacant and abandoned real property.\n (c) In a tax district having a population of fifty thousand or more\naccording to the latest federal census, there may be a separate list for\neach existing geographical area such as a city, town, village, ward,\nsection or other appropriate area bounded or defined by law.\n 3. All parcels of real property included in any list shall be numbered\nconsecutively, by tax map number if applicable.\n 4. The enforcing officer shall file a duplicate of each list in the\noffice of such enforcing officer, in the office of the attorney for such\ntax district and in the office of the enforcing officer of any other tax\ndistrict having a right to enforce the payment of a tax imposed upon any\nof the parcels described upon such list. The inadvertent failure of the\nenforcing officer to include one or more parcels in such list shall not\naffect the validity of any proceeding brought pursuant to this title.\n 5. Each such list shall be known and designated as the "List of\nDelinquent Taxes". Where the list comprises parcels in a particular\narea, the list shall also generally describe the area covered by the\nlist.\n 6. Each list shall also contain as to each parcel, the following:\n (a) A brief description sufficient to identify each parcel affected by\nsuch tax lien. In a municipal corporation for which a tax map has been\napproved by the commissioner, a tax map identification number shall be\ndeemed a sufficient description of any parcel, provided that (i) the\nparcel has been described by such tax map reference on the tax roll on\nwhich the unpaid tax has been levied, and (ii) the tax map as it existed\non the taxable status date applicable to the tax roll has been retained\nin the office of the enforcing officer or in such other office as the\nenforcing officer may have designated for that purpose in accordance\nwith the rules of the commissioner.\n (b) The name or names of the owner or owners of each such parcel as\nappearing on the tax roll, and, if the parcel has been transferred after\nthe applicable taxable status date, as reported pursuant to section five\nhundred seventy-four of this chapter.\n (c) A statement of the amount of each tax lien upon such parcel,\nincluding charges, as of the date of the execution of the list.\n 7. Such list of delinquent taxes shall be dated and subscribed by the\nenforcing officer and affirmed by him or her as true under the penalties\nof perjury. The enforcing officer shall file such list of delinquent\ntaxes in the office of the clerk of the county in which the property\nsubject to such tax liens is situated no later than two business days\nafter the execution thereof. The filing of such list shall constitute\nand have the same force and effect as the filing and recording in such\noffice of an individual and separate notice of pendency pursuant to\narticle sixty-five of the civil practice law and rules with respect to\neach parcel included in such list, notwithstanding the provisions of\nsection six thousand five hundred twelve of the civil practice law and\nrules.\n 8. Each county clerk with whom such list of delinquent taxes is filed\nshall index it in the name of the tax district filing such list. A\nseparate book shall be maintained for this purpose, unless the county\nclerk maintains a computerized index. The indexing of such list shall\nconstitute due filing, recording and indexing of such notice in lieu of\nany other requirement under rule six thousand five hundred eleven of the\ncivil practice law and rules or otherwise.\n 9. Every person, including a tax district other than the one\nforeclosing, having any right, title or interest in, or lien upon, any\nparcel described in such list of delinquent taxes may redeem such parcel\nin the manner provided by title two of this article.\n 10. (a) After a list of delinquent taxes has been filed, the enforcing\nofficer shall, from time to time, execute a collective statement of\nredemptions, identifying the parcels which have been redeemed since the\nlast preceding collective statement of redemptions was executed. The\ncollective statement of redemptions need not include any parcel which\nwas the subject of an individual certificate of redemption, and shall\nnot include any parcel which was partially, but not fully, redeemed. The\ncollective statement of redemptions shall be dated, subscribed and\naffirmed by the enforcing officer and filed with the county clerk in the\nsame manner as a list of delinquent taxes.\n (b) Upon the filing of a collective statement of redemptions with the\ncounty clerk, the county clerk shall, for each parcel included on the\ncollective statement of redemptions, enter on the list of delinquent\ntaxes the word "redeemed" and the date of the filing opposite the\ndescription of such parcel on such list. Such notation shall operate to\ncancel the notice of pendency with respect to each such parcel.\n