N.Y. Real Property Tax Law § 1122: Filing of list of delinquent taxes

§ 1122. Filing of list of delinquent taxes. 1. Ten months after lien

date, or as soon thereafter as is practicable, but no sooner than one

month after the receipt of the return of unpaid taxes, the enforcing

officer of each tax district shall execute a list of all parcels of real

property, except those excluded from such list in the manner provided by

section eleven hundred thirty-eight of this article, affected by

delinquent tax liens held and owned by such tax district.

2. (a) In a tax district which has extended the redemption period for

residential or farm property to three or four years, there may be

separate lists for property identified as residential or farm property

and for other property.

(b) In a tax district which has a roll for vacant and abandoned real

property pursuant to section eleven hundred eleven-a of this article

there may be a separate roll, registry or list for property identified

as vacant and abandoned real property.

(c) In a tax district having a population of fifty thousand or more

according to the latest federal census, there may be a separate list for

each existing geographical area such as a city, town, village, ward,

section or other appropriate area bounded or defined by law.

3. All parcels of real property included in any list shall be numbered

consecutively, by tax map number if applicable.

4. The enforcing officer shall file a duplicate of each list in the

office of such enforcing officer, in the office of the attorney for such

tax district and in the office of the enforcing officer of any other tax

district having a right to enforce the payment of a tax imposed upon any

of the parcels described upon such list. The inadvertent failure of the

enforcing officer to include one or more parcels in such list shall not

affect the validity of any proceeding brought pursuant to this title.

5. Each such list shall be known and designated as the "List of

Delinquent Taxes". Where the list comprises parcels in a particular

area, the list shall also generally describe the area covered by the

list.

6. Each list shall also contain as to each parcel, the following:

(a) A brief description sufficient to identify each parcel affected by

such tax lien. In a municipal corporation for which a tax map has been

approved by the commissioner, a tax map identification number shall be

deemed a sufficient description of any parcel, provided that (i) the

parcel has been described by such tax map reference on the tax roll on

which the unpaid tax has been levied, and (ii) the tax map as it existed

on the taxable status date applicable to the tax roll has been retained

in the office of the enforcing officer or in such other office as the

enforcing officer may have designated for that purpose in accordance

with the rules of the commissioner.

(b) The name or names of the owner or owners of each such parcel as

appearing on the tax roll, and, if the parcel has been transferred after

the applicable taxable status date, as reported pursuant to section five

hundred seventy-four of this chapter.

(c) A statement of the amount of each tax lien upon such parcel,

including charges, as of the date of the execution of the list.

7. Such list of delinquent taxes shall be dated and subscribed by the

enforcing officer and affirmed by him or her as true under the penalties

of perjury. The enforcing officer shall file such list of delinquent

taxes in the office of the clerk of the county in which the property

subject to such tax liens is situated no later than two business days

after the execution thereof. The filing of such list shall constitute

and have the same force and effect as the filing and recording in such

office of an individual and separate notice of pendency pursuant to

article sixty-five of the civil practice law and rules with respect to

each parcel included in such list, notwithstanding the provisions of

section six thousand five hundred twelve of the civil practice law and

rules.

8. Each county clerk with whom such list of delinquent taxes is filed

shall index it in the name of the tax district filing such list. A

separate book shall be maintained for this purpose, unless the county

clerk maintains a computerized index. The indexing of such list shall

constitute due filing, recording and indexing of such notice in lieu of

any other requirement under rule six thousand five hundred eleven of the

civil practice law and rules or otherwise.

9. Every person, including a tax district other than the one

foreclosing, having any right, title or interest in, or lien upon, any

parcel described in such list of delinquent taxes may redeem such parcel

in the manner provided by title two of this article.

10. (a) After a list of delinquent taxes has been filed, the enforcing

officer shall, from time to time, execute a collective statement of

redemptions, identifying the parcels which have been redeemed since the

last preceding collective statement of redemptions was executed. The

collective statement of redemptions need not include any parcel which

was the subject of an individual certificate of redemption, and shall

not include any parcel which was partially, but not fully, redeemed. The

collective statement of redemptions shall be dated, subscribed and

affirmed by the enforcing officer and filed with the county clerk in the

same manner as a list of delinquent taxes.

(b) Upon the filing of a collective statement of redemptions with the

county clerk, the county clerk shall, for each parcel included on the

collective statement of redemptions, enter on the list of delinquent

taxes the word "redeemed" and the date of the filing opposite the

description of such parcel on such list. Such notation shall operate to

cancel the notice of pendency with respect to each such parcel.