§ 1424. Apportionment of tax lien.
1.The assessors shall, at the\nwritten request of the owner, mortgagee or prospective purchaser or\nmortgagee, apportion any tax lien affecting property which is to be\nsubdivided or a part thereof sold or mortgaged or affecting two or more\nlots which have been assessed as one and file such apportionment with\nthe treasurer. The treasurer shall upon the filing of such apportionment\nin his office give written notice thereof by mail to the holder of any\ntax lien so apportioned and also to all owners or mortgagees as are\nshown in an affidavit to be filed by the applicant for such\napportionment. The applicant shall file with the treasurer an affidavit\nshowing who are the owners of the property, with their names and\naddresses and also the names and a
Free access — add to your briefcase to read the full text and ask questions with AI
§ 1424. Apportionment of tax lien. 1. The assessors shall, at the\nwritten request of the owner, mortgagee or prospective purchaser or\nmortgagee, apportion any tax lien affecting property which is to be\nsubdivided or a part thereof sold or mortgaged or affecting two or more\nlots which have been assessed as one and file such apportionment with\nthe treasurer. The treasurer shall upon the filing of such apportionment\nin his office give written notice thereof by mail to the holder of any\ntax lien so apportioned and also to all owners or mortgagees as are\nshown in an affidavit to be filed by the applicant for such\napportionment. The applicant shall file with the treasurer an affidavit\nshowing who are the owners of the property, with their names and\naddresses and also the names and addresses of all mortgagees holding\nmortgages against the whole or any part of the property in reference to\nwhich the tax lien is to be apportioned. The holder of any such tax lien\nor any owner or mortgagee may within ten days thereafter give written\nnotice to the treasurer if he objects to the apportionment and within\nten days after filing such written notice shall commence a proceeding to\nreview the action of the assessor in making such apportionment. In the\nevent of the failure of the holder of any tax lien or owner or mortgagee\nto file objections to the apportionment within ten days, or if he files\nobjections, to proceed to review the apportionment within twenty days,\nsuch apportionment shall be effective and the treasurer or the holder of\nany tax lien shall thereupon accept payment of the amount so apportioned\nas affecting any part so apportioned and thereafter all provisions in\nthis section contained in reference to the payment of the tax lien, or\nthe foreclosure thereof, shall apply to the apportioned amounts.\n 2. Where a village has enacted a local law as provided in subdivision\nthree of section fourteen hundred two of this article, the town or\ncounty assessor, who prepares a copy of the appropriate part of the town\nor county assessment roll for village tax purposes, shall perform the\nduties otherwise imposed on village assessors by this section.\n