Nassau County Treasurer

Section 5-29.0 Nassau County School district taxes; when deemed received by the County.

5-30.0 County Treasurer to furnish receivers with information concerning

arrears.

5-31.0 Nassau County Bureau of arrears.

5-32.0 Actions to recover unpaid taxes.

5-33.0 Collection of taxes by sale of tax lien.

Section 5-70.0 Notices and affidavits of publication of such notices to be preserved.

5-71.0 Reissue of certificate of sale.

5-72.0 Cancellation of Nassau County taxes Imposed on wrong parcel.

5-72.1 Seal of County Treasurer, when used.

5-73.0 Presumption of validity of taxes and of assessing for assessment roll.

5-74-0 Claims barred by lapse of time not to be revived.

5-75.0 Transitional Provisions.

5-74.0 Nassau County Hardship Review Board.

5-75.0 Separability.

5-78.0 Homestead Tax Lien Redemption Period Extension.

Article 3. Entertainment Surcharge

Section 5-79.0 Definitions.

5-80.0 Imposition of tax.

5-81.0 Nassau County Regulations.

5-82.0 Disposition of revenues.

5-83.0 Construction and enforcement.

5-84.0 Effective dates of Entertainment Surcharge.

Article 3a. Entertainment Surcharge Regulations

Section 5-90.0 Authorization.

5-91.0 Definitions.

5-92.0 Imposition of tax.

5-93.0 Nassau County Exemptions.

5-94.0 Returns and payments; overpayments and underpayments.

5-95.0 Records to be kept; examination.

5-96.0 General powers of the Treasurer.

5-97.0 Administration of oaths and compelling testimony.

5-98.0 Determination of tax.

5-99.0 Judicial Review.

5-100.0 Refunds.

5-101.0 Remedies exclusive.

5-102.0 Proceedings to recover tax.

5-103.0 Notices and limitations of time.

5-104.0 Penalties and interest.

5-105.0 Nassau County Disposition of revenues.

5-106.0 Construction and enforcement.

5-107.0 Effective dates of Entertainment Surcharge

Title A Nassau County

In General

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(Repealed by Local Law No. 11-1965, § 2, in effect July 28, 1965; see § 125-c of the Surrogate's Court Act.)

a. Notwithstanding the provisions of any general, special or local law to the contrary, upon the first day of

each month the County Clerk of the County of Nassau shall pay over to the County Treasurer all

moneys received during the preceding month on account of taxes paid to him in pursuance of the

provisions of article eleven of the tax law, after deducting the necessary expenses of his office, as

provided in such law, except taxes paid upon mortgages which, under the provisions of article eleven of

the tax law, are to be apportioned by the state tax commission, and such taxes and money shall be

paid over by the County Clerk as provided by the determination of said tax commission.

b. On or before the fifteenth day of January, April, July and October in each fiscal year the County

Treasurer and the County Clerk shall prepare a joint report showing the net amount to be credited to

each tax district in the County of the moneys collected in pursuance of article eleven of the tax law

during the three preceding calendar months. The amounts set forth in such report shall be credited

according to the location of Nassau County real property covered by the respective mortgages upon which a tax was

collected. Such report shall be made in duplicate in accordance with the rules and regulations of the

state tax commission and filed with the clerk of the Nassau County Board of Supervisors and the state tax commission.

The Board of Supervisors, on or before the fifteenth day of February, May and August in each fiscal

year following the filing of the reports as aforesaid, shall issue its warrant for the payment to the

respective tax districts of seventy-five percent of the amounts so credited in such report, except that

where a town contains within its limits an incorporated village, or apportion thereof, the Board of

Supervisors shall apportion to the village or villages so much of the seventy, five percent share credited

to the town as the assessed value of said village, or portion thereof, bears to twice the total assessed

valuation of the town. Such warrant of the Board of Supervisors shall direct payment to the city

treasurer of a city within the County of the amount due the city, to the town supervisor, or if such town

has a presiding supervisor, then to such presiding supervisor, of the amount due to the town and to the

village treasurer of the amount to which the village shall be entitled.

(Amended by L 1995 Ch. 14, in effect March 16, 1995.)

c. On the fifteenth day of November of each fiscal year the said Nassau County Board of Supervisors shall issue its

warrant to the respective tax districts as provided in this section, but such warrant shall be based upon

the entire amount, less expenses, collected for such mortgage tax during the preceding year ended

September thirtieth. The Board of Supervisors shall then make a final apportionment between the

towns find villages based upon such figures as if one distribution were being made during such tax

period and for the purposes of such apportionments shall use the assessment role then in force. All

amounts theretofore paid to the various supervisors and treasurers during the tax period covered by

such warrant shall be deducted from the final figures as determined by the Board of Supervisors and

the warrant to be issued shall direct payment of the net amount due to the supervisors and to the city

and village treasurers in the same manner as heretofore provided in this section. In no event shall the

said warrant direct payment for a greater amount than that remaining in the hands of the County

Treasurer at the time of the issuance of the warrant.

(Amended by L. 1995 Ch. 14, in effect March 16, 1995.)

d. For purposes of this section the term "tax district” shall mean a town or City within the County of

Nassau.

(Added by L. 1962 Ch. 956, in effect October 1, 1962.)

Title B

Nassau County Collection of Taxes

Article 1 COLLECTION OF TAXES BY TOWN RECEIVER

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1. The term "tax" when used alone or as a part of another term, includes assessments for benefit other

than those assessments for benefit levied pursuant to title 8 of chapter eleven of the code.

2. The term "assessment," unless the context requires otherwise, means an assessment, for benefit

levied by the County pursuant to title 8 of chapter eleven of the code.

3. The term "receiver" or "receiver of taxes" means the town or City receiver of taxes.

4. The term "town receiver" or "town receiver of taxes" means the town receiver of taxes.

5. The term "city receiver" or "city receiver of taxes" means the city receiver of taxes.

6. The term "consolidated tax warrant" "'means the tax warrant delivered pursuant to section six hundred

seven of the charter to the town receiver of the taxes for the collection of state, county, town and

special distinct taxes or to the city receiver for the collection of county and state taxes. Such warrant

only for the period October, 1995 through December 31, 1996, may be in two parts to reflect the fact of

an extended fiscal year of the County. There shall be one warrant for the period October 31, 1995

through December 31, 1995 and another warrant for January 1, 1996 through December 31, 1996

payable as indicated herein.

(Amended by L. 1995 Ch. 14, in effect March 16, 1995.)

7. The term "consolidated tax warrants," unless the context requires otherwise, means the tax warrants

deliverer to the town and city receivers of taxes pursuant to section six hundred seven of the charter

except as indicated in the preceding subdivision.

(Amended by L. 1995 Ch 14, in effect March 16, 1995.)

8. The term "school district" means every school district in the County except those school districts

coterminous with the limits of an incorporated city or village.

(Amended by L. 1951 Ch. 741 § 1, in effect April 11, 1951; for construction and transitory effect see § 11 of such chapter.)

9. The term "school district tax warrant" means the warrant delivered to the town receiver pursuant to

section 5-11 of the code for the collection of school distinct taxes.

(Amended by L. 1939 Ch. 845 § 3, in effect June 9, 1939.)

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b. Notwithstanding any provision in any other law, the city receiver shall not receive any remuneration

from the County nor any fees, charges or commissions on any state or county taxes collected by him

pursuant to the code.

(New section added by Nassau County L. 1939 Ch. 845 § 5, in effect June 9, 1939.)

a. The receiver of taxes of each town:

1. Before entering upon the performance of his duties, and within thirty days after the shall have been

notified of his election, shall take and subscribe before an officer authorized by law to administer

oaths in his county, the constitutional oath of office and such other oath as may be required by law,

which shall be administered and certified by the officer taking same without compensation, and

within eight days be filed in the office of the County Clerk.

2. Before entering upon the performance of his duties, shall execute and file in the office of the County

Clerk an official undertaking, payable to such town and the County, conditioned upon the faithful

performance of his duties.

b. The form and amount of such undertaking and the sureties thereon shall be approved by the town

board of each town and such town board or the members thereof shall indorse their approval upon

such undertaking. The undertaking of the receiver of taxes shall be further conditioned that he will well

and truly keep, pay over and account for all moneys and property coming Into his hands as such

receiver of taxes, including all school district taxes. Such undertaking shall be in lieu of any other bond

or undertaking otherwise required by law in the collection of such school district taxes and the proper

accounting therefore, and the trustees or Board of Education, as the case may be, of every school

district for which such receiver of taxes shall act as collector shall have and may exercise the same

powers and remedies with respect to such undertakings as is given them with respect to the official

bond of the collector by the provisions of article nine of the education law or by the provisions of any

other law. The town board at any time may require such receiver of taxes to file a new undertaking for

such sum and with such sureties as the Board shall approve. In addition, the town board may require

the receiver of taxes to file a depository bond indemnifying the town against any loss arising out of

deposits made pursuant to section 5-9.0 of the code. The town board may by resolution determine that

such undertaking or bond shall be executed by a surety company authorized to transact business in the

State of New York and the expense thereof shall be a charge against the town. The County Clerk shall

notify the town board in writing of the expiration of the undertaking filed in his office pursuant to this

section at least thirty and not more than sixty days prior to the time of expiration thereof.

c. The filing of such undertaking and oath shall be deemed an acceptance of office by the receiver of

taxes. Neglect or omission to take and file such oath, or neglect to take and file within the time required

by law such undertaking, shall be deemed a refusal to serve and the office may be filled as in the case

of a vacancy.

d. The receiver of taxes of each city before entering upon the performance of his duties shall execute and

file an undertaking for the faithful performance of his duties as city receiver Such undertaking shall be

payable to such city and the County. The Nassau County Board of Supervisors shall prescribe the amount, terms,

conditions, and manner of execution of the undertaking. The expense of such undertaking shall be a

county charge. Such undertaking shall be in addition to any undertaking otherwise required by law of

such city receiver in his capacity as collector of city taxes.

(Two former sections each bearing number 5-5.0 consolidated and amended by L. 1943 Ch. 58, in effect March 4, 1943.)

e. Notwithstanding the foregoing provisions of this section, the County Clerk may obtain a position

undertaking, renewable on a year-to-year basis for the receiver of taxes of any town or city within the

County of Nassau and such undertaking shall comply with the form, sufficiency and filing requirements

specified in the foregoing provisions of this section. The cost of such position undertaking shall be a

receiver of taxes, shall be responsible for the payment to each school district or special district in such town, of

the amount collected by the receiver of taxes for such school district or special district. For the purposes of this

section, the city school district of the City of Long Beach shall be deemed a school district in the Town of

Hempstead.

(Amended by L. 1951 Ch. 741 § 2, in effect April 11, 1951.)

a. The town board of each town shall provide a suitable office for the receiver of taxes with the necessary

furniture and fixtures. The receiver of taxes, unless otherwise directed by the town board, shall attend

at such office where he is to collect and receive taxes each day of the year except Sundays and

holidays, from nine o'clock in the morning until four o'clock in the afternoon, and one-half day each

Saturday. However, the receiver of taxes may sit, from time to time, at such other times and places,

within the town, as he may be directed by the town board. The expense of maintaining such office shall

be a town charge.

b. Each city receiver at the expense of the city, shall maintain an office at such place as the Council of his

city shall provide and designate. Such office shall remain open each day in the year from nine o'clock

in the morning until four o’clock in the afternoon except on Sundays and legal holidays and except

between the hours of twelve and one o’clock. Such office shall also remain open at such other hours

as the Council may from time to time direct.

(Amended by L. 1939 Ch. 845 § 8, in effect June 9, 1939.)

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e. The receiver of taxes of each city may appoint, and at pleasure remove, such clerks as may be

necessary to assist him in the performance of his duties. If, under the charter of such city or any other

law, the city receiver, in his capacity as the treasurer or county finance or fiscal officer of the city for the

collection of city taxes, appoints his subordinates subject to the approval of the mayor, city council or

other appointing body or officer, such clerks shall be likewise appointed and removed subject to the

a. The consolidated tax warrant, delivered to the town receiver of taxes pursuant to section six hundred

seven of the charter, shall command the receiver of taxes of each town to whom the same shall be

directed, to collect from the several persons and on the properties named and described in the

assessment roll, the several sums mentioned therein for state, county, town and special district

purposes, including unpaid water charges and assessments for the construction and repair of sidewalks

shown in the statements transmitted by the supervisors of the towns to respective names of properties.

Such warrant also shall command him to pay over from time to time until the return of unpaid taxes to

the County Treasurer as required by section 5.23.0 of the code all moneys so collected appearing on

such roll as follows:

1. To the supervisor of the town, an amount equal to the total of one-half such sum as shall have been

levied for the support of the highways and bridges therein, one-half such sum as shall have been

levied therein for special district purposes, all unpaid water charges and assessments for the

construction and repair of sidewalks levied for such town, and one-half of all the moneys levied

therein to defray any other town expenses or charges.

2. To the treasurer of the County, one-half of the sum levied for state and county purposes.

3. After the foregoing payments and installments are made the receiver of taxes shall pay to the

supervisor the remaining one-half of taxes levied for all town and special district purposes and

thereafter the residue of taxes collected for county and state purposes shall be paid to the County

Treasurer.

(Subd. a amended by L. 1944 Ch. 174; L. 1958 Ch. 516; par, 2 of subd. a. amend., by L. 1960 Ch. 813, in effect April 25, 1960.)

b. The receiver of taxes shall pay to the respective fiscal authorities either the full amount of the taxes

levied or the first installment due within thirty days after the taxes become a lien pursuant to section 5-

15.0 of the code or, if he has not sufficient funds on hand for this purpose, he shall on Monday of each

week after the expiration of such thirty days pay to such fiscal authorities in the order provided in this

section such sums as he receives from time to time from the collection of such taxes.

c. If it shall be required by law that the taxes levied for any locality for a special purpose are to be paid to

any person or officer other than such person or officer named in this section the warrant shall be varied

so as to conform to such direction.

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a. On or before the fourth monday of September in each year there shall be delivered to each town

receiver of taxes a copy of that portion of the school district assessment roll which contains the

properties situated in the town of which he or she is receiver, together with a warrant for the collection

of such taxes which warrant shall be annexed by the clerk of the Board of Supervisors to such copy at

the end thereof. The town receivers of taxes shall attend at the meeting of the Board of Supervisors at

which the taxes are levied pursuant to section 6-22.0 of the code to receive the warrants so annexed.

The warrant shall be sealed with the seal of the County and shall be signed by the County Executive, or

in his or her absence or inability to act, by the vice-chairman of the Board of Supervisors and by the

clerk of the Board of Supervisors. The warrant shall command the receiver of taxes of each town to

whom the same shall be directed to collect from the several persons and on the properties named and

described in such school district assessment roll, the sum set opposite the respective names or

properties. The warrant also shall command the town receiver of taxes to pay over:

1. To the treasurer or fiscal officer of each school district on the first day of the month or, in such

receiver's discretion, at more frequent intervals until the first day of June in the year following the

year in which the warrant was Issued, all moneys collected by the receiver of taxes for each school

district on such roll.

2. To the County Treasurer, after the first day of June in the year following the year In which the

warrant was issued, all moneys collected by the receiver of taxes for each school district on such

roll.

(Amended by L. 1951 Ch. 741, § 4 L. 1953 Ch 828. § 1 in effect April 18, 1953; L.. 1980 Ch. 586, in effect June 26, 1980; Subdiv. a

amended by L. 1995, Ch. 561, in effect August 8, 1995 in order to prepare to commence the special fiscal period on October 1, 1995 to

conclude on December 31, 1996.)

b. For the purpose of this section all property located in the city school district of the City of Long Beach

shall be deemed property situated in the Town of Hempstead.

(Amended by L. 1951 Ch. 741 in effect April 11, 1951.)

a. Within seven days after the receipt of the consolidated tax warrant or any authorized part thereof from

the Board of Supervisors, the receiver of taxes shall advertise the collection of such taxes by causing

notice of the reception of such warrant to be published once in such newspaper or newspapers, as the

town board or city council, as the case may be, may direct. Such notice shall also contain a statement

of the penalties for deferred payment of the taxes as provided in section 5-11.0 of the code. The cost

of publishing such notice shall be a town or city charge as the case may be.

(Amended by L. 1995 Ch. 14, in effect March 16, 1995.)

b. Upon receipt of the school district tax warrant, the town receiver of taxes shall forthwith advertise the

collection of school district taxes in the manner provided by subdivision a of this section.

(Amended by L. 1939 Ch. 845. § 13; L. 19s. Ch. 581, in effect April 8, 1954.)

a. Any person or corporation, who is the owner of or in whose name any interest in real property within

any town or city is assessed for value may file with the receiver of taxes of such town or city a notice

containing a description of such real property with its number or other designation on the tax map as it

has been completed, and in the case of a person, his name, residence and post-office address, or in

the case of a corporation, the name of such corporation and the post-office address of its principal

office. Such notice shall be valid and continue in effect until cancelled by such person or corporation.

b. For the purpose of filing such notice with respect to school district taxes of the city school district of the

City of Long Beach, all the property located in such school district shall be deemed property within the

Town of Hempstead.

for taxes on real property on which arrears may be due, or may have been sold and are still redeemable. In

such tax bill there shall be written opposite the entry of the description of any such lot or parcel of land the

word "arrears." The word "arrears" on the tax bill may indicate that the tax lien has been sold, or is to be sold

for tax arrears. The failure to insert in such column the word "arrears" in a proper case shall not:

1. Give rise to a presumption that there are no arrears and shall not Invalidate any tax or stop the County

from enforcing the same by sale or otherwise, as provided by law.

2. Cause the receiver of taxes to be personally liable at the suit of a person who may claim to have

suffered damage by reason of the failure to make such insertion.

(Amended by L. 1939 Ch. 703 § 1, in effect June 5, 1939.)

a.

1. In any fiscal year for which the County budget shall have been finally adopted by September 15,

1995 for the extended 1996 fiscal year and as of the preceding October 30 for ensuing fiscal years,

one-half of all taxes upon real estate. Except school district taxes, shall be due and payable on the

first day of January, and the remaining and final one-half at such taxes on real estate shall be due

and payable on the first day of July, and one-half of all school district taxes shall be due and

payable on the first day at October, and the remaining and final one-half of such taxes shall be due

and payable on the first day of April. Payment of county taxes for the period October 1, 1995

through December 31, 1995 shall be due November 10, 1995, payable December 10, 1995.

2. Beginning in the 1997 fiscal year and all fiscal years thereafter, for the County and county special

district real property taxes in any fiscal year for which county budget shall not have been finally

adopted by the preceding October 30, the amount due and payable on the first day of January shall

be equal to fifty percent of the amount extended by the Board at Assessors upon the levy at

exigency tax. The amount due and payable on the first day of July shall be as fallows: (1) if a

budget has been adopted on or before July 1, the amount extended by the Board at Assessors shall

be equal to the sum of fifty percent of the amount extended by the Board of Assessors upon the

levy of the exigency tax and the amount extended by the Board of Assessors upon the levy of the

residual tax; or (2) in the event the budget has not been adopted prior to July 1, the amount

extended by the Board of Assessors shall be equal to fifty percent of the amount extended by the

Board at Assessors upon the levy of the exigency tax. For the purposes of this section, the terms

"exigency tax" and "residual tax" shall be defined as provided in section 306 of the County

amended and subd. 2-a added by L. 1995 Ch. 14, in effect March 16, 1995: Subd. 2 and 2-a amended by L. 1995 Ch. 561, in

effect August 8, 1995.)

a. One-half of all school taxes upon real estate shall be due and payable on the first day of October and

the remaining and final one-half of such taxes on real estate shall be due and payable on the first day

of the following April. All such taxes shall be and become liens on the real estate affected thereby and

shall be construed and deemed to be charged thereon on the respective days when they become due

and payable and shall remain such liens until paid.

b. The second half of such tax on real estate which is due on the first day of April as provided in

subdivision a of this section, may be paid on the first day of October, the date when the first half

following scale of penalties is hereby prescribed for neglect to pay the state, county, town and special district

taxes after the levy thereof:

1. Penalties on taxes due January first; if paid on or before February tenth, no interest or penalty; if paid

on or before August thirty-first, no penalty; if paid after February tenth, interest shall be added at the

rate of one per centum per month to be calculated from the day on which such taxes or part thereof

became due and payable as provided by section 5-15.0 of the code, to the first day of the month

following the date of payment or time of sale of such unpaid taxes as provided by Section 5-39.0 of the

code. Such interest shall be charged on the full amount of such taxes and any penalty. Such interest

shall be compounded on the first day of each month, beginning on the first day of September. If taxes

are paid after August thirty-first, there shall be added a penalty fee of five per centum.

2. Penalties on taxes due July first, if paid on or before August tenth, no interest penalty; if paid on or

before August thirty-first, no penalty; if paid after August tenth, interest shall be added at the rate of one

per centum per month to be calculated from the day on which such taxes or part thereof became due

and payable as provided by section 5-15.0 the code, to the first day of the month following the date of

payment or time of sale of such unpaid taxes as provided by section 5-39.0 of the code. Such interest

shall be charged on the full amount of such taxes and any penalty. Such interest shall be compounded

on the first day of each month, beginning on the first day of September. If taxes are paid after August

thirty-first, there shall be added a penalty fee of five per centum.

3. Whenever the last day to pay taxes without interest or penalties, as hereinbefore provided, falls on

Sunday or legal holiday, such taxes may be paid without interest or penalties, as the case may be,

upon the next business day.

(Subd. 3. repealed by L. 1995 Ch. 14, in effect March 16, 1995; amended by Local Law 10-2000, effective March 24, 2000;

amended by Local Law 12-2000, repealing Local Law 10-2000, effective May 10, 2000.)

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3. Whenever the last day to pay taxes without interest or penalties, as hereinbefore provided, falls on

Sunday or legal holiday, such taxes may be paid without interest or penalties, as the case may be,

upon the next business day.

(Subd. 3 added by L. 1941 Ch. 193 §, in effect March 28, 1941; Subd. 1, 2 & 3 amended by L. 1995 Ch 14, in effect January 1,

1995, pursuant to L, 1995 Ch, 561 §3; amended by Local Law 10-2000, effective March 24, 2000; amended by Local Law 12-

2000 and repealing Local Law 10-2000, effective May 10, 2000.)

a. Every receiver of taxes shall deliver a receipt to each person paying any state, town or special district

tax, specifying:

1. The date of such payment.

2. The name of such person.

3. A description of the property as shown on the County assessment roll.

4. The assessed valuation of such property.

(Subd. a amended by L. 1939 Ch. 845 §6, in effect June 9, 1939.)

b. In the case of any special franchise tax, the receipt shall also specify:

1. The amount thereof.

2. The name of the person to whom the same is assessed.

3. The amount of such tax.

4. The date of the delivery to the receiver of taxes of the assessment roll on account of which such tax

is paid.

c. The receiver of taxes shall furnish with each such receipt, or at any time upon request, a summary of

the general tax rates and the rate for each district for which such taxes are separately raised The town

board shall prescribe the form of receipts to be issued by the town receiver. Such receipts shall be

furnished to the town receiver by the town at the expense of the town. The County Treasurer shall

prescribe the form of receipts to be issued by the City receiver. Such receipts shall be furnished to the

city receiver of taxes by the city at the expense of the city.

(Subd. c amended L. 1944 Ch. 305, in effect September 1, 1944)

d. So far as practicable, the provisions of this section shall apply to receipts for school district taxes.

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(Amended by L. 1939 Ch. 845 §8, in effect June, 9, 1939: L 1995 Ch. 14, in effect March 16, 1995.)

(Repealed by L 1942 Ch. 144, in effect March 20, 1942)

a. The town receiver of taxes, and the City receiver of taxes shall make his return of unpaid taxes,

excepting school district taxes, to the County Treasurer on or before the first day of September of the

calendar year following the delivery to him of his warrant. The town receiver of taxes shall make his

return of unpaid school district taxes to the County Treasurer on or before the first day of June of the

calendar year following the delivery to him of his warrant.

(Amended By L. 1944 Ch. 717, in effect January 1 1945 L. 1995 Ch. 14, In effect March 16, 1995.)

b. When the receiver of taxes makes such returns, he shall forward to the County Treasurer the copies of

those portions of the County assessment roll and the school district assessment roll containing the

properties in the town or city of which he is receiver. Such returns shall be made in the manner

provided by section eighty-two of the tax law, except that such receiver shall not add the five per

centum penalty as provided by such section and he shall not be required to state in his return the

reason for not collecting any tax.

(Amended by L. 1942 Ch. 404, in effect April 11, 1942.)

c. For the County tax for the period October 1, 1995 through December 31, 1996, the town receivers of

taxes and the city receivers of taxes shall make their returns of unpaid taxes to the County Treasurer

on January 2, 1996. Said returns shall be identified, by the various receivers on January 2, 1996 as

"First Portion 1996 County Tax Returns for Period October 1, 1995 through December 31, 1995.”

d. For county taxes returned to the County Treasurer by said receivers on January 2, 1996 for the period

October 1, 1995 through December 31, 1995, only the County Treasurer shall be allowed to collect

unpaid county taxes for the period from January 2, 1996 through August 31, 1996, otherwise in

accordance with law together with any appropriate fees or interest thereon.

e. Any unpaid county tax for the period October 1, 1995 through December 31, 1995 will not be merged or

added as subsequent taxes with any previously unpaid taxes until September 1, 1996 when unpaid

county tax for said paned will merge with or be added as subsequent unpaid taxes as applicable.

f. After August 31, 1996, all unpaid county taxes for the period October 1, 1995 to December 31, 1995

are merged into the remaining unpaid 1996 general tax.

(Subd. c. d. e. &. f added by Local Law No. 1-1998, in effect January 2, 1998.)

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3. The term "assessment" or "assessment for benefit" unless the context requires otherwise, means an

assessment for benefit levied by the County pursuant to title 8 of chapter eleven of the code.

4. The term “tax lien” includes:

(a) The right of the County to collect taxes, penalties, interest and other charges on the real property

affected by such taxes for failure to pay such taxes, and

(b) The lien against such real property for all the aforementioned items.

5. The term "sale of taxes" or "sale of a tax lien" means the sale by the County of a lien on real property

as defined in subdivision 4 (b) of this section.

6. The term 'certificate of sale" or "certificate of sale of a tax lien" means the instrument by which the

County transfers a tax lien.

7. The term "holder", "holder of a tax lien" or "holder of a certificate of sale of a tax lien" means the

purchaser of a tax lien or if the purchaser has transferred the certificate of sale, a person in lawful

possession of such certificate of sale who claims title through the purchaser of such certificate of sale.

The term "person" as used in this definition includes the County.

8. The term "actual residence" shall mean the principal dwelling place of the individual owner In fee of

record of a lot or parcel classified as class one and the principal dwelling place of the individual owner

of record of a condominium classified as class two, pursuant to section 802 of the Real Property Tax

Law of the State of New York.

(Amended by Local Law No. 21-1990, effective November 26, 1990.)

9. The term "person" shall mean any natural person, receiver, trustee, conservator, referee or any other

individual acting in a fiduciary or representative capacity, whether appointed by a court or otherwise or

any combination of such individuals.

(Subd. 1 added and the Subdivision renumbered by L. 1939 Ch. 845 § 21, in effect June 9,1939. Subdivisions 5, 6 and 7 amended

by Local Law No. 1, 1984, in effect January 4, 1984; Subdivisions 8 and 9 added by Local Law No. 13-1986, in effect

November 17, 1986.)

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b. The certificate of the County Treasurer that there are no tax liens on such real property for such taxes

and assessments shall forever free such real property from all liens of taxes and assessments which

appear or which should appear, pursuant to law, on the records of the County Treasurer, but shall not

free such real property from the lien of any county tax lien duly sold, or from the lien of any City or

village tax and assessments for benefit.

c. Such bills of arrears of taxes and assessments shall include fees for searches made by the County

Treasurer in his office pursuant to such request. The County Treasurer shall also charge fees for

issuing certificates relating to real property on which there may be no arrears when the searches are

required. Such fees shall be regulated by the Board of Supervisors and shall be paid into the County

treasury.

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1. A record of every payment made to the County Treasurer of arrears of taxes on real property situated

within the City or town of which he is receiver. Such record shall specify by reference to the return of

the receiver the real property and the arrears thereon so paid and the date of payment thereof.

(Subd. amended by L.1943 Ch. 38 § 1, in effect February 27, 1943.)

2. Records of cancellations of certificates of sale of tax liens on real property situated in such city or town.

3. Records of deeds given by the County Treasurer pursuant to section 5-53.0 of the code holders of tax

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a. The collection of every tax upon real estate, including a school district tax returned by the receivers of

taxes as unpaid, with the interest and additions thereon, shall be enforced by a sale of the tax lien

thereof unless the County Treasurer shall have brought an action pursuant to section 5-32.0 of the

code. In such event, he nevertheless may sell the tax lien. Such sale shall commence on the third

Tuesday of February in each year following the year for which the tax lien was obtained and shall

continue until the tax lien is sold.

(Subd. a amended by Local Law No. 1-1965, in effect January 7, 1965; Local Law No. 11-1971, in effect October 27, 1971; L. 1995

Ch. 14, in effect March 16, 1996.)

b. The County Treasurer shall include in the sale of the tax lien the unpaid school district taxes and the

unpaid state, county, town and special district taxes returned on or about the first day of May next

succeeding the return of unpaid school district taxes. He shall designate In separate items the amounts

of unpaid school district taxes.

(Amended by L. 1944 Ch. 718, in effect January 1, 1945: L. 1995 Ch. 14, in effect March 16, 1995.)

a. The County Treasurer may enforce the collection of assessments for benefit by the sale of the lien of

any such assessment for benefit or installment thereof which has remained unpaid for nine months

from the time such assessment or installment became a lien. All the provisions of law relating to the

collection of delinquent taxes by sale shall be applicable, as far as practicable, to the sale of delinquent

assessments in so far as such provisions are not inconsistent with the provisions of title B of chapter

eleven of the code.

(Subd. a amended by 1944 Ch. 718, in effect January 1, 1945.)

b. All the moneys collected upon an assessment for benefit, pursuant to this article, shall be deposited by

the County Treasurer to the credit of the appropriate improvement fund.

a. Immediately after the tax sale has been completed the County Treasurer shall list in the books

prepared for that purpose all the real estate on which tax liens have been sold. These books shall be

called sales books and shall contain:

1. An accurate description of each parcel of real estate upon which taxes have been returned as

unpaid.

2. The amount of such taxes.

3. The interest charges on such taxes up to the date of sale.

4. The name of the owner or occupant of or party in interest in each piece of real estate either as it

appears on the assessment role of the year in which such unpaid taxes were levied or upon the

records of the Receivers of Taxes at the times of returns of unpaid taxes pursuant to Section 5-23.0

of the Code.

In a separate column in the sales books opposite each such parcel the County Treasurer shall add to such

unpaid taxes an amount sufficient in his judgment to cover the expenses of listing such real estate and of

advertising the notice of sale of the tax liens on the real estate so listed. The County Treasurer may at any

time prior to the actual sale of such property raise or lower such amount as in his judgment may be expedient.

(Subd. a amended by Local Law No. 1-1965, in effect January 7, 1965; amended by Local Law No. 1-1981, in effect March 30, 1981.)

b. Any deficiency in the amount of such expenses may be paid out of any other fees, penalties or charges

added to such taxes. Any surplus accruing in the amount of such estimated expenses shall be paid

into the County treasury. The total of such taxes, interest, penalties, charges and expenses shall

§ 5-36.0 Advertisement of notice to taxpayers.

notice of sale shall furnish and deliver, without additional charge, to the County Treasurer not less than five

hundred copies of the notice of sale containing the complete list of real estate advertised in such paper. The

§ 5-39.0 Sale of tax liens.

carry and bear are the following:

1. If satisfied within six months of the date of sale, ten per centum on the purchase price.

2. If satisfied after the expiration of six months and within twelve months of the date of sale, an additional

ten per centum on the purchase price.

3. If satisfied after the expiration of twelve months and within a period of eighteen months of the date of

sale, an additional ten per centum on the purchase price.

4. If satisfied after the expiration of eighteen months and within a period of twenty-four months of the

date of sale, an additional ten per centum on the purchase price.

5. If satisfied after the expiration of twenty-four months and within a period of thirty months of the date of

sale, an additional five per centum on the purchase price.

6. If satisfied after the expiration of thirty months and within a period of thirty-six months of the date or

sale, an additional five per centum on the purchase price. However, with respect to tax liens sold

before 2001, if the rate of interest at which the tax lien was purchased is less than the maximum

interest rate, the tax lien shall carry and bear such lower interest rate. Tax liens sold in 2001 or

10, 2000.)

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a statement informing potential bidders of such fee in the advertisement required by section 5-37.0 of the code.

(Prior §5-44.0 entitled “Financing the purchase of tax liens by the County” repealed by L. 1939 Ch. 70. § 5, in effect June 5, 1939;

current § 5-44.0 added by Local Law 9-2000, effective March 24, 2000.)

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2. The interest and penalty thereon at the rate for which he purchased the lien.

3. The cost and expenses which have accrued against the property affected by the lien, as provided in

this article.

b. Regardless of whether the property owner or oilier person interested in or having a lien upon such

property shall pay such amounts to the holder of the tax lien, the excess, if any, of the interest and

penalty borne at the maximum rate over the interest and penalty borne at the rate at which such holder

purchased the lien shall remain a lien on the real property and shall be payable to the County.

(Amended by L. 1941 Ch. 679 § 3, in effect April 22, 1941; amended by Local Law 34-2000, effective November 10, 2000.)

a. The holder of a certificate of sale of tax liens, at any time after the annual return of taxes to the County

Treasurer by the receiver of taxes, may pay to the County treasurer any taxes on such return and any

older' taxes that are a lien on such property.

b. The holder of such certificate making payment of such taxes shall emitted to and shall receive the full

amount of the taxes thus paid with interest and penalties thereon from the date of payment at the same

rate and payable in the same manner as the interest and penalties at which he purchased such tax lien.

c. The taxes, so paid by the holder of the certificate of sale of the tax lien, plus the interest and penalty at

the maximum rate determined pursuant to § 5-40, shall become a lien on the property and shall be

payable at the time of the discharge of the certificate or sale of the tax lien or at the time of completion

of foreclosure proceedings out of the proceeds realized at such sale of the property.

(Amended by Local Law 34-2000, effective November 10, 2000.)

a. The owner of, or any person interested in, or having a lien upon any real estate on which the tax lien

has been sold may satisfy the same, at any time before the delivery of the County Treasurer's deed or

the sale in an action to foreclose the tax lien, upon the following terms:

1. To satisfy the tax lien prior to the service of the notice to satisfy provided for in section 5-51.0 of the

code, he shall pay to the County Treasurer.

(a) The sum for which the tax lien was purchased.

(b) The subsequent taxes paid by the purchaser on the property affected by the tax lien; or in the

event that the County is the holder of the certificate of sale, the taxes which remain unpaid on

the books of the County Treasurer pursuant to subdivision c of section 5-39.0 of the code.

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be part of the foreclosure disbursements and not in addition thereto.

b. The County Treasurer shall continue to receive and allow satisfactions of the tax lien in the manner set

forth in subdivision a of this section and on the terms provided until the delivery of the County

Treasurer's deed or until a notice of election to foreclose the tax lien is filed with him by the holder

thereof together with proof by affidavit or certificate that a summons, complaint and notice of tendency

of action in an action to foreclose the lien shall have been duly filed in the office of the County clerk.

The County Treasurer shall not thereafter allow satisfactions or receive payments therefore except on

order of the court duly made in the action.

c. A payment made pursuant to this section, to satisfy a tax lien shall be received by the County treasurer

on behalf of the holder of the tax lien to the extent of the amount owed to the holder. Upon the receipt

of such payment, the County treasurer shall give notice thereof to the holder of such tax lien by mail,

addressed to such address as may have been furnished to the County treasurer. Upon receiving the

surrender of the certificate of sale of the tax lien, the County treasurer shall pay to the holder the

amount owed to him as holder of the tax lien. The County treasurer, upon receipt of the satisfaction

money, as above provided or upon the surrender of the certificate of sale of the tax lien, shall cancel

and discharge the tax upon record. Any such moneys remaining on deposit for more than five years

after the date of redemption shall be paid over and credited to the general fund of the County. After a

deposit shall have been so transferred, the holder or his successor in interest may obtain payment

upon surrender of the certificate and proof of the title to such deposit, satisfactory to the Treasurer, but

the claim to such deposit must be filed with the County Treasurer prior to the expiration of twenty years

from the day the deposit was transferred to the County general fund.

(Subd. c amended by Local Law No. 1, 1959, in effect June 22, 1959. Amended by Local Law 34-2000, effective November 10,

2000.)

a. The holder of any tax lien which is not satisfied, shall give notice to the occupant, owner in fee, trustee,

mortgagee, judgment creditor or purchaser at any other county tax sale of a tax lien affecting the same

property, and the heirs, legal representatives and assigns of any or either of them, the guardian of any

Infants having any Interest therein, and any other person having a lien, claim or Interest appearing of

record on the premises affected by such sale. The words "appearing on record" shall be construed to

refer to any person on whom a notice is hereby required to be served, the nature and degree of whose

Interest appears from the records kept by the County Clerk, County Treasurer, Surrogate of the County

and receiver of taxes for the town or city in which the property is located.

b. Such notice may be given at any time after the expiration of twenty-one months from the date of the

sale of the tax lien. Such notice shall be printed in a clear and coherent manner using words with

common and everyday meanings on the form prescribed by the County Treasurer for such purpose and

shall state briefly:

1. The lot or lots or parcel or parcels of land or condominium affected by the tax lien.

2. The lien date of the tax for which the tax lien was sold and the month and year at which the tax lien

was sold and the other tax years which may have been paid by the holder pursuant to section 5-

49.0 of this code.

3. The expense of making searches thereon and serving the notice.

4. The first day upon which the holder of the tax lien may elect to accept a deed of conveyance of

such property or to call his money and foreclose his tax lien as the case may be, which day shall

not be less than three months from the day of service of the same if the copy of the notice and

affidavit be filed pursuant to subdivision e of this section on the same date. If the copy of the notice

conveyance by the Treasurer executed as provided by section 5-53.0 of the code may be recorded as other

conveyances of land under the laws of this state. Such conveyance, if not recorded in the office of the County

Clerk may be returned to the County Treasurer and cancelled at any time. Such cancellation shall terminate all

nights hereunder of the grantee.

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therein in fee, or for life or for a term of years not less than ten, whose ownership or interest originated

in or is founded upon a deed of conveyance executed by the County Treasurer pursuant to section 5-

53.0 of the code, may maintain in the supreme court or in the County court of the County an action to

compel the determination of any claim which any person makes or which, as appears, from the public

records, any person might make to any legal or equitable estate or interest in such real property.

Jurisdiction of such action and of all the issues raised therein is hereby conferred upon the County

court of the County.

b. All of the provisions of article fifteen of the real property law shall apply to such an action, except that:

1. The plaintiff shall not be required to allege or prove that either he or his predecessor in title is or

ever has been in possession of such real property.

2. The action may be maintained notwithstanding the fact that the real property is vacant and

unoccupied.

c. So much of article fifteen of the real property law, however, as limits such an action to the determination

of adverse claims, liens or encumbrances of a value not less than two hundred fifty dollars shall not

apply to such an action, but such an action may be maintained whatever the value of the claim, lien or

encumbrance sought to be determined may be; nor shall it be necessary for the complaint to set forth

fads showing whether any defendant is known or unknown, and whether any defendant is or might be

an infant, an idiot, a lunatic, or a habitual drunkard. Provided, however, that before the plaintiff obtains

judgment, he shall be required to inform the court, by affidavit, of those facts within his knowledge that

might show a defendant to be an infant, an idiot, a lunatic or a habitual drunkard.

d. But any defendant shall have the right, and the plaintiff must in such action specially plead that he

extends such right to such defendant to set aside the deed of the County Treasurer and to satisfy the

tax lien on which such deed was based by making a satisfaction pursuant to the terms of section 5-50.0

of the code as if no deed had been issued. In addition, such defendant shall pay to the plaintiff such

actual disbursements as in the judgment of the court shall be fairly attributable to such lots or parcels,

the tax lien on which has been thus satisfied. Such right of satisfaction shall terminate and cease upon

the granting of final judgment. If the satisfaction be made by a municipal corporation, it may at its

option, obtain an assignment of the plaintiff's title, and continue the action in its own name, as plaintiff.

If the plaintiff so desires, the final judgment may be recorded as a deed in the office of the County Clerk

upon the payment of the recording fees The County Clerk shall index the same as if the defendant were

grantor and the plaintiff grantee.

e. So much of section two hundred seventeen of the civil practice act or of article fifteen of the real

property law as require or permits the court to allow a defendant to defend an action after final

judgment shall not apply to such an action.

(Added by L. 1939 Ch. 704 § 9, in effect June 5, 1939.)

a. The summons may be served on the defendant by publication pursuant to an order of the court in which

the action is pending, or a judge thereof. The order must be founded upon a verified complaint showing

the cause of action against the defendant to be served and proof by affidavit as hereinafter required in

this section.

b. Such affidavits shall show:

1. That the deponent is qualified to make personal service of the summons within the state.

2. That the deponent has been employed by the plaintiff's attorney to serve the summons on the

conveyance of the property, may at his option recover the amount paid for such certificate at the tax sale, with

all interest, penalties, additions and expenses allowed by law In the foreclosure of the tax lien as provided in

this article. For that purpose such holder may maintain an action in the supreme court or in the County court of

Nassau County to sell such property. Jurisdiction of such action is hereby conferred upon such county court.

a. The plaintiff in such action shall include and join therein and may likewise recover upon all prior and

subsequent certificates of sale of tax liens, held by him, and such other taxes which he has paid and

which relate to the same property in whole or in part. If the County is the plaintiff, it shall include and

recover upon taxes which remain unpaid on the books of the County Treasurer pursuant to subdivision

c of section 5-30.0 of the code. The plaintiff may include and join in one action all certificates of sale

relating to two or more separate and distinct parcels of real property belonging to the same person or to

two or more persons or corporations. However, all lots or parcels belonging to separate persons shall

be distinctly set forth in separate paragraphs of the complaint and shall be sold under such proceedings

separately.

b. In any action to foreclose a tax lien, the plaintiff shall make a party to such action any person who has

or may have, or any person that the plaintiff has reason to believe has or may have an interest in, or a

claim upon the real property affected by such tax lien. The people of the State of New York, the County

of Nassau, any municipal corporation or district may be made a party in the same manner as a natural

person, but in such event the complaint shall set forth, in addition to the other matters required by law,

code may be commenced at any time after twenty-four months from the date of sale mentioned in the

certificate of sale. All the provisions of the civil practice act and all other provisions of law and the rules of

practice relating to actions for the foreclosure of mortgages shall apply to the action hereby authorized so far

as applicable except as otherwise provided in this article. It shall be sufficient for the plaintiff to set forth in his

complaint in such action:

1. A copy of or the substance of his certificate of sale of the tax lien, and the amount of interest, additions

and expenses claimed by him.

2. A statement that the tax lien has not been satisfied pursuant to section 5-50.0 of the code or that the

real property affected by such tax lien and the Interest, penalties, additions and expenses thereon.

3. A statement that the plaintiff elects to recover the amount of the tax lien and the Interest, penalties,

additions and expenses thereon.

4. A statement that the defendants have or may have some interest In or lien upon the property affected

by the action.

(Amended by L. 1941 Ch. 679 § 5, in effect April 22, 1941 )

(Section 6 of L. 1941 Ch. 679 provides: “All rights and remedies provided for the enforcement of tax liens and the redemption of

real property affected by a tax lien sold at a sale of tax liens held prior to the first day of April, nineteen hundred forty-one shall

continue in respect to such tax liens and such real property in the same manner as though this chapter had not been enacted.)