This text of New York § 1436 (Return of unpaid taxes) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
§ 1436. Return of unpaid taxes.
1.The return of unpaid taxes by the\ntreasurer, or a copy thereof certified by the clerk under the corporate\nseal, shall be presumptive evidence of the facts stated therein. A tax\nroll filed with the clerk, or a copy of the same or any part thereof,\ncertified by him under the corporate seal, shall be presumptive evidence\nof the contents thereof, the regularity of the assessment and the right\nto levy such tax.\n 2. At the same time that the treasurer returns the tax roll and\nwarrant, he shall deliver to the board of trustees an account of the\nunpaid taxes. Such account shall describe each parcel of real property\nupon which taxes are unpaid, shall show the person or persons in whose\nname assessed and the amount of unpaid tax. Upon filing with the
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§ 1436. Return of unpaid taxes. 1. The return of unpaid taxes by the\ntreasurer, or a copy thereof certified by the clerk under the corporate\nseal, shall be presumptive evidence of the facts stated therein. A tax\nroll filed with the clerk, or a copy of the same or any part thereof,\ncertified by him under the corporate seal, shall be presumptive evidence\nof the contents thereof, the regularity of the assessment and the right\nto levy such tax.\n 2. At the same time that the treasurer returns the tax roll and\nwarrant, he shall deliver to the board of trustees an account of the\nunpaid taxes. Such account shall describe each parcel of real property\nupon which taxes are unpaid, shall show the person or persons in whose\nname assessed and the amount of unpaid tax. Upon filing with the board\nof trustees a verified statement that the taxes mentioned in such\naccount remain unpaid and that he has been unable to collect the same,\nthe treasurer shall be credited with the amount thereof.\n 3. The board of trustees shall compare the account with the original\ntax roll. If the account is a true transcript, a certificate, executed\nby each member of such board, shall be attached which shall recite that\nthe account has been so compared and found to be correct and shall state\nthe total amount of taxes unpaid. Such facts shall also be included in\nthe official minutes. Within fifteen days after any tax roll and warrant\nhas been returned by the treasurer to the board of trustees of any\nvillage, such board shall file the same in the office of the village\nclerk. A copy of the tax roll shall be permanently retained as a public\nrecord.\n 4. (a) If action to enforce collection is to be initiated pursuant to\nsection fourteen hundred forty-two of this chapter, the account and\ncertificate described in subdivision three of this section shall be\ntransmitted to the county treasurer by the board of trustees within\nfifteen days after the tax roll and warrant has been returned by the\nvillage treasurer to the board of trustees. Upon delivery to the county\ntreasurer of the account and certificate of unpaid village taxes, a\npenalty of five percentum shall be added to each amount currently due\nand owing. The amount of penalty and interest accumulated on any\ndelinquent account at the time such account is transmitted to the county\ntreasurer shall be included in and be deemed part of the amount of the\nunpaid tax for purposes of payments to the village from the county\ntreasurer and for purposes of computing the additional percentage to be\nlevied by the county legislative body.\n (b) If action to enforce collection is to be initiated pursuant to\ntitle three of this article, the account and certificate described in\nsubdivision three of this section shall be delivered to the village\ntreasurer who shall continue to collect these taxes and enter such\ncollections in the account until commencement of action to enforce\ncollection.\n