N.Y. Real Property Tax Law § 558: Cancellation of void taxes

§ 558. Cancellation of void taxes. 1. The county legislature of any

county shall direct the cancellation of any unpaid tax levied or imposed

by such county against property of the state or the United States where

it is determined that the lien of such tax cannot be enforced. The

county legislature of any county shall also direct the cancellation of

any unpaid tax levied or imposed by such county where the lien of such

tax is rendered permanently unenforceable by operation of the provisions

of any statute. The amount of any tax so cancelled shall be a charge

upon the county to the extent of the county taxes that were so cancelled

and upon the cities and towns or special districts thereof to the extent

of the respective city, town or special district taxes that were so

cancelled. Amounts so charged to cities, towns and special districts

shall be included in the next ensuing tax levy.

2. The county legislature of any county shall direct the cancellation

of any unpaid school tax relevied by such county pursuant to subdivision

five of section thirteen hundred thirty or subdivision five of section

thirteen hundred thirty-two of this chapter, or any unpaid village tax

relevied by such county pursuant to subdivision four of section fourteen

hundred forty-two of this chapter, against property of the state or the

United States where it is determined that the lien of such tax cannot be

enforced, or where the lien of such tax is rendered permanently

unenforceable by operation of the provisions of any statute. The amount

of any tax so cancelled shall be charged against the school district or

village which levied such tax. The amount so charged against a school

district or village shall be withheld by the county treasurer from any

moneys which shall become payable by him to such school district or

village by reason of taxes which shall thereafter be returned to him as

uncollected by such school district or village. No such cancellation of

any unpaid school taxes or no such charge shall be made by the county

legislature against any such school district or village unless ten days'

notice thereof by mail shall be given to the school authorities thereof.

3. Where a city, town or village has the power to enforce the

collection of delinquent taxes, such city, town or village shall have

the same powers and duties concerning the cancellation of void taxes as

is granted to counties pursuant to the foregoing provisions of this

section. Void taxes may be cancelled and the amount of such cancelled

taxes shall be apportioned and charged back to the appropriate county,

village, school district or special district in the manner provided in

the foregoing provisions of this section.