§ 558. Cancellation of void taxes.
1.The county legislature of any\ncounty shall direct the cancellation of any unpaid tax levied or imposed\nby such county against property of the state or the United States where\nit is determined that the lien of such tax cannot be enforced. The\ncounty legislature of any county shall also direct the cancellation of\nany unpaid tax levied or imposed by such county where the lien of such\ntax is rendered permanently unenforceable by operation of the provisions\nof any statute. The amount of any tax so cancelled shall be a charge\nupon the county to the extent of the county taxes that were so cancelled\nand upon the cities and towns or special districts thereof to the extent\nof the respective city, town or special district taxes that were so\ncancelled
Free access — add to your briefcase to read the full text and ask questions with AI
§ 558. Cancellation of void taxes. 1. The county legislature of any\ncounty shall direct the cancellation of any unpaid tax levied or imposed\nby such county against property of the state or the United States where\nit is determined that the lien of such tax cannot be enforced. The\ncounty legislature of any county shall also direct the cancellation of\nany unpaid tax levied or imposed by such county where the lien of such\ntax is rendered permanently unenforceable by operation of the provisions\nof any statute. The amount of any tax so cancelled shall be a charge\nupon the county to the extent of the county taxes that were so cancelled\nand upon the cities and towns or special districts thereof to the extent\nof the respective city, town or special district taxes that were so\ncancelled. Amounts so charged to cities, towns and special districts\nshall be included in the next ensuing tax levy.\n 2. The county legislature of any county shall direct the cancellation\nof any unpaid school tax relevied by such county pursuant to subdivision\nfive of section thirteen hundred thirty or subdivision five of section\nthirteen hundred thirty-two of this chapter, or any unpaid village tax\nrelevied by such county pursuant to subdivision four of section fourteen\nhundred forty-two of this chapter, against property of the state or the\nUnited States where it is determined that the lien of such tax cannot be\nenforced, or where the lien of such tax is rendered permanently\nunenforceable by operation of the provisions of any statute. The amount\nof any tax so cancelled shall be charged against the school district or\nvillage which levied such tax. The amount so charged against a school\ndistrict or village shall be withheld by the county treasurer from any\nmoneys which shall become payable by him to such school district or\nvillage by reason of taxes which shall thereafter be returned to him as\nuncollected by such school district or village. No such cancellation of\nany unpaid school taxes or no such charge shall be made by the county\nlegislature against any such school district or village unless ten days'\nnotice thereof by mail shall be given to the school authorities thereof.\n 3. Where a city, town or village has the power to enforce the\ncollection of delinquent taxes, such city, town or village shall have\nthe same powers and duties concerning the cancellation of void taxes as\nis granted to counties pursuant to the foregoing provisions of this\nsection. Void taxes may be cancelled and the amount of such cancelled\ntaxes shall be apportioned and charged back to the appropriate county,\nvillage, school district or special district in the manner provided in\nthe foregoing provisions of this section.\n