§ 557 — Cancellations and rejections of certain delinquent taxes returned to county treasurer

New York § 557

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 3: Correction of Assessment Rolls and Tax Rolls
• Art. 5: Assessment Procedure

Text

§ 557. Cancellations and rejections of certain delinquent taxes\nreturned to county treasurer. 1. Where it appears, after the return to\nthe county treasurer of unpaid taxes, that any taxable property in any\ncity or town has been assessed in duplicate for any year or years, if no\nsale of property has been had to enforce collection of the tax due\nthereon, the county treasurer may cancel one of the duplicate taxes. He\nshall charge back and apportion the amount thereof upon the real\nproperty of the several cities and towns of the county as shall be just,\ntaking into consideration the portion of the county, city and town\nincluded therein, and the extent to which such city or town has been\nbenefited thereby.\n 2. (a) The county treasurer shall examine the accounts of arrears of\ntaxes received from the collecting officer of each city and town and\nshall reject all taxes charged on real property so inaccurately\ndescribed that the collection of taxes by the sale of such real property\ncannot be enforced. The county treasurer shall deliver a list of the\ntaxes rejected to the mayor of the city or the supervisor of the town in\nwhich the taxes have been so rejected. Such mayor or supervisor shall\ncause an accurate description of such real property to be made and\nreturned to the treasurer, with the correct amount of taxes thereon,\nstating each tax separately. If necessary, such mayor or supervisor may\ncause a survey and map of any of such real property to be made.\n (b) A statement of the taxes on real property in each city and town so\nrejected, including the amount of fees and interest thereon, shall be\nforwarded by the county treasurer to the mayor of the city or the\nsupervisor of the town in which such real property was assessed. Such\nmayor or supervisor shall add to the current assessment roll of the city\nor town in which the real property is situated, an accurate description\nof such real property, the assessment thereof, the correct amount of\ntaxes due thereon, the tax of each year and each different tax set out\nseparately, stating that it is a revised assessment. The county\nlegislature shall direct the collection of such taxes so added to the\nassessment roll and they shall be considered the taxes of the year in\nwhich the description is perfected. If such tax be not levied upon such\nreal property as herein required, the county legislature shall cause the\nsame, with the amount of fees and interest thereon, to be levied upon\nthe city or town in which originally assessed, and collected with the\nother taxes of the same year.\n 3. The provisions of subdivisions one and two of this section shall\nalso apply to returns and accounts of arrears transmitted by a village\nboard of trustees to a county treasurer pursuant to the provisions of\nsubdivision four of section fourteen hundred thirty-six of this chapter.\nAny amounts to be charged back to a village pursuant to this section\nshall be withheld by the county treasurer from any moneys which shall\nbecome payable by him to such village by reason of taxes which shall\nthereafter be returned to him as uncollected by such village.\n