N.Y. Real Property Tax Law § 1436: Return of unpaid taxes

§ 1436. Return of unpaid taxes. 1. The return of unpaid taxes by the

treasurer, or a copy thereof certified by the clerk under the corporate

seal, shall be presumptive evidence of the facts stated therein. A tax

roll filed with the clerk, or a copy of the same or any part thereof,

certified by him under the corporate seal, shall be presumptive evidence

of the contents thereof, the regularity of the assessment and the right

to levy such tax.

2. At the same time that the treasurer returns the tax roll and

warrant, he shall deliver to the board of trustees an account of the

unpaid taxes. Such account shall describe each parcel of real property

upon which taxes are unpaid, shall show the person or persons in whose

name assessed and the amount of unpaid tax. Upon filing with the board

of trustees a verified statement that the taxes mentioned in such

account remain unpaid and that he has been unable to collect the same,

the treasurer shall be credited with the amount thereof.

3. The board of trustees shall compare the account with the original

tax roll. If the account is a true transcript, a certificate, executed

by each member of such board, shall be attached which shall recite that

the account has been so compared and found to be correct and shall state

the total amount of taxes unpaid. Such facts shall also be included in

the official minutes. Within fifteen days after any tax roll and warrant

has been returned by the treasurer to the board of trustees of any

village, such board shall file the same in the office of the village

clerk. A copy of the tax roll shall be permanently retained as a public

record.

4. (a) If action to enforce collection is to be initiated pursuant to

section fourteen hundred forty-two of this chapter, the account and

certificate described in subdivision three of this section shall be

transmitted to the county treasurer by the board of trustees within

fifteen days after the tax roll and warrant has been returned by the

village treasurer to the board of trustees. Upon delivery to the county

treasurer of the account and certificate of unpaid village taxes, a

penalty of five percentum shall be added to each amount currently due

and owing. The amount of penalty and interest accumulated on any

delinquent account at the time such account is transmitted to the county

treasurer shall be included in and be deemed part of the amount of the

unpaid tax for purposes of payments to the village from the county

treasurer and for purposes of computing the additional percentage to be

levied by the county legislative body.

(b) If action to enforce collection is to be initiated pursuant to

title three of this article, the account and certificate described in

subdivision three of this section shall be delivered to the village

treasurer who shall continue to collect these taxes and enter such

collections in the account until commencement of action to enforce

collection.