N.Y. Real Property Tax Law § 901: Collection of unpaid housing code violation penalties in the city of Syracuse; levy

§ 901. Collection of unpaid housing code violation penalties in the

city of Syracuse; levy. 1. Authorization. In addition to and not in

limitation of any power otherwise granted by law, the city of Syracuse

is hereby authorized to collect any unpaid housing, building and fire

code violation penalties, costs and fines through placement by the

city's commissioner of finance on the city's annual tax levy in

accordance with the provisions of this section.

2. Eligibility. In order to be eligible for placement on the city of

Syracuse's annual tax levy such unpaid code violation penalties, costs

and fines shall have been adjudicated and imposed through a judgment in

a court of competent jurisdiction or the city of Syracuse's codes

violation bureau established pursuant to section three hundred eighty of

the general municipal law, on an owner of real property within the city

and recorded by the county clerk, as certified by the city's corporation

counsel to the commissioner of finance and have remained unpaid for one

year after the final adjudication and exhaustion of all appeals relating

to the imposition of the fines for a code violation preceding the

placement on the city's tax levy.

3. Minimum amount owed. To qualify for placement on the tax levy the

amount owed for unpaid code violations must be at least five percent of

the amount of the tax assessed value of the property.

4. Levy. Such code violation penalty, cost or fine as set forth in a

copy of the judgment certified by the corporation counsel to the

commissioner of finance shall be set down in the annual tax levy under

the heading uncollected fines and penalties and in according with this

section shall be levied, enforced and collected in the same manner, by

the same proceedings, at the same time, under the same penalties and

having the same lien upon the property assessed as the general city tax

and as a part thereof.

5. Notice. The city of Syracuse shall notify all owners or known

interested parties of record of the placement of the code violations on

the municipal tax levy as uncollected fines and penalties within thirty

days of placement, pursuant to section three hundred eight of the civil

practice law and rules. The notice shall include the date or dates of

such violations, the description of the violations, the amount owed, a

statement detailing the foreclosure process that will occur if the

violations remain unpaid, the process to claim any surplus funds and the

contact information for the city's office in charge of receiving

payments.

6. Tax year. Any unpaid code violations shall be placed on the tax

roll the city of Syracuse is currently in and shall not be placed on a

list, roll or levy of delinquent taxes.

7. Owner occupied. Notwithstanding any other applicable provisions of

law, nothing in this section shall be applied to a residential dwelling

that is owner-occupied or is the primary residence of a homeowner.

8. Tenants. Prior to the placement of any property with unpaid code

violations on the tax levy, the city of Syracuse shall develop a program

to assist tenants residing in a dwelling at risk for tax foreclosure due

to unpaid code violations. Such program shall include housing counseling

assistance or other support in relocating the tenants to suitable

housing prior to the tax foreclosure.

9. Payment plan. Nothing in this section shall preclude an owner or

landlord from entering into a payment plan with the city of Syracuse for

past amounts due for code violations.

10. Curing code violations. (a) If all of the violations for which the

penalties, fees and costs have been assessed are cured, removed or

corrected prior to the expiration of the period for redemption set forth

by the city of Syracuse for the city's annual tax levy, the property

shall be removed from the levy and auction and the balance of the amount

owed shall be placed as a lien on the property pursuant to applicable

laws for debt collection and an action for foreclosure of the property

shall not be maintained for the amount owed.

(b) The determination of whether or not the code violations have been

cured shall be made by the city of Syracuse's enforcing officer in

charge of ensuring compliance with applicable housing, building, and

fire codes such as a code enforcement officer. An appeal of this

determination may be made to the city's zoning board of appeals or other

local administrative body as provided for in local law. The final

determination made by the administrative body shall be reviewable

pursuant to article seventy-eight of the civil practice law and rules.

(c) This section shall not be applicable to any cause of action

brought for money due based on the curing of code violations under any

form for receivership or a mechanics lien.

11. Payment prior to auction. (a) If the balance owed for code

violations placed on the tax levy is paid prior to the expiration of the

period for redemption set forth by the city of Syracuse for the city's

annual tax levy and there is no balance due for unpaid real property

taxes, the property may not be auctioned, and the property shall be

removed from the tax levy.

(b) The owner shall have the right to pay the full balance prior to

the expiration of the period for redemption set forth by the city of

Syracuse for the city's annual tax levy in order to redeem the property.

12. Surplus. Any surplus funds remaining after the sale of a property

at a tax foreclosure for unpaid code violations shall be returned to the

former owner of the property in a manner provided under local law. This

provision shall not apply to a sale of a property at a tax foreclosure

due to unpaid taxes. If a property has both unpaid taxes and unpaid code

violations on the same tax levy and is auctioned at a tax foreclosure

the amount of the surplus funds returned to the former owner shall be

proportionate to the amount of unpaid code violations owed in the total

amount of debt owed to the city of Syracuse. For the purpose of this

section, "surplus funds" shall mean the balance of money received after

auction of a property at a tax foreclosure sale minus the amount owed

for code violations and the costs and attorneys' fees incurred in the

collection of the fees by the city.

13. Balance due. If after an auction a balance is due for code

violations, the city of Syracuse may proceed with any action against the

former owner pursuant to applicable laws.

14. Exclusions. The provisions of this section shall not apply if the

city of Syracuse sells their tax liens in a tax lien sale.