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in equal monthly or semi-monthly payments; the lieutenant of police shall receive not exceeding two thousand four hundred dollars per year, payable in equal monthly or semi-monthly payments; and the policemen shall receive not exceeding two thousand dollars for the first year, not exceeding two thousand one hundred dollars for the second year, and for the third year and each year thereafter, not exceeding the sum of two thousand two hundred dollars, payable in equal monthly or semi-monthly payments. Said salaries shall be fixed and determined by the board of trustees.
§ 2. This act shall take effect immediately.
L. 1910, ch. 667, $8 67-73 repealed; new 88 6773, 73a7 3p added.
AN ACT to amend chapter six hundred and sixty-seven of the laws of nine
teen hundred and ten, entitled “An act to amend, revise and consolidate
the charter of the village of Ossining," generally.1 Became a law March 16, 1925, with the approval of the Governor. Passed,
three-fiftlis being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Sections sixty-seven to seventy-three of chapter six hundred and sixty-seven of the laws of nineteen hundred and ten, entitled “An act to amend, revise and consolidate the charter of the village of Ossining, are hereby repealed and twenty-three new sections are hereby inserted, to be sections sixty-seven to seventy-three-p, to read as follows:
§ 67. Sales of tax liens for taxes and assessments. The right of the village of Ossining to receive taxes and special assessments and the lien thereof may be sold by the village and after such sale shall be transferred in the manner provided in this act. The right and lien s» sold shall be called “tax lien” and the instrument by which it is assigned shall be called “transfer of tax lien”. Whenever any tax on lands or tenements, or any assessment on lands or tenements for local improvements levied subsequent to January one, nineteen hundred and twenty-four, shall remain unpaid for sixty days after the return of the treasurer, as provided in section sixty-five of this act, it shall be lawful for the village treasurer to advertise the tax liens on said lands and tenements, or any of them, for sale in the manner and for the period of time hereinafter in this section provided. By such advertisement the owner or owners of said lands and tenements respectively shall be required to pay the amount of such taxes and assessments with the penalties thereon, as hereinbefore provided, so remaining unpaid, together with the charges of such notice and advertisement, to the treasurer of the village, and notice shall be given by such advertisement that if default shall be made in such payment the tax lien on such lands and tenements will be sold at public auction at a day and place
1 The amendments effected by this act are so numerous and extensive that it is impracticable to indicate the changes made.
therein to be specified for the lowest rate of interest, not exceeding twelve per centum per annum, at which any person or persons shall offer to take the same in consideration of advancing the said taxes and assessments and penalties as the case may be, together with the charges of the above mentioned notices and advertisement, and all other costs and charges accrued thereon; and if notwithstanding such notice the owner or owners shall refuse or neglect to pay such tax, assessment and penalties, and the charges attending such notice and advertisement, then it shall and may be lawful for the said treasurer to cause such tax lien on such lands and tenements to be sold at public auction for the purpose and in the manner expressed in the said advertisement, and such sale shall be made on the day and at the place for that purpose mentioned in said advertisement, and shall be continued from time to time, if necessary, until all the tax liens on the lands and tenements so advertised shall be sold. Notice of such sale shall be posted in at least five public places in the village and published in the official newspapers of the village at least once a week for three successive weeks next preceding the day fixed for such sale. Said notice, so posted and published, as aforesaid, shall have appended thereto a particular and detailed statement of the property, the tax lien on which it is to be sold by giving the section, plate, block and lot number, together with such other description, if any, the treasurer shall direct. Such detailed statement and description shall also give the total sum for the nonpayment of which a tax lien is to be sold. No other notice or advertisement of the taxes or assessment shall be required to authorize the sale of tax liens on any lands or tenements, as hereinbefore provided. The sale of tax liens under the provisions of this act shall be held on the first Monday of May in each year.
§ 68. Postponement of sales. It shall be lawful for the treasurer to suspend or postpone any sale or sales of tax liens on lands and tenements, or any portion thereof, which shall have been advertised for sale to any time, but not more than thirty days from the date of sale specified in any such advertisement. All sales which shall be so postponed or suspended may be made without further advertisement other than a general notice of such postponement to be published and posted as in the last section provided for the original notice of such sale.
§ 69. Sales of tax liens to be conducted by the treasurer. The treasurer shall conduct the sales hereinbefore provided to be made, and no auctioneer other than the treasurer shall be employed to make such sale, and no fees shall be charged thereon. The treasurer shall require from each purchaser of a tax lien at the time of such sale a deposit on account of twenty-five per centum of the amount of the tax lien purchased by him, for which the receiver of taxes shall give his receipt, and not later than ten days from the date of the sale the balance shall be paid to the receiver of taxes at his office. If no bid shall be received for a tax lien offered for sale, the treasurer for and on behalf of the village shall bid in the said tax lien, and upon such bid no deposit or payment in cash shall be required from the village. When the village has bid in any tax lien a transfer of the tax lien to the village shall be executed by the treasurer in the form and manner prescribed for other transfers of tax liens, and the village shall have the same rights in, to and under such transfer of tax lien as purchaser, as if the same had been bought by any other person. The treasurer at any time either before or after the institution of a foreclosure action may accept a deed of conveyance of the property covered by the transfer of tax lien conveying to the village the fee of said premises, but such deed shall not be taken subject to any mortgage, lien, judg. ment, or other incumbrance, except current taxes, leases and restrictive covenants of record.
The board of trustees shall sell any such property so acquired upon such terms and for such sums as the board of trustees may by resolution fix and determine and said board of trustees on behalf of the village shall execute, acknowledge and deliver a deed therefor.
Transfer of tax lien shall be made and delivered to the purchaser without charge upon the payments therein shown to be due. In case any purchaser shall not complete his purchase in accordance with the terms prescribed as herein provided, then the amount deposited by him at the time of the sale shall be forfeited to the village, and the entire tax lien upon the lands affected by such purchase shall be sold again, such resale to be held at such time as the treasurer may direct, and notice thereof shall be posted and published as hereinbefore provided for the original sale of such tax liens. All deposits forfeited, as aforesaid, shall be paid to the treasurer and by him credited to the general village account.
§ 70. Transfer of tax liens. A transfer of tax lien shall operate to transfer and assign the tax lien upon the lands or tenements described therein for taxes and assessments and penalties thereon, and the charges of the notices and advertisement given pursuant to section sixty-seven of this act, and all other costs and charges so advertised for sale, but such tax lien so sold shall be subject to all taxes and assessments, which are still unpaid and due and owing to the village making the sale, also subject to all taxes and special district assessments which have or may become a lien subsequent to the lien of the taxes or assessments for which the tax lien is sold, also subject to any and all subsequent transfers of tax lien against said premises. A transfer of tax lien shall contain a transfer and assignment by the village of the tax lien so sold to the purchaser, the date of the sale, the aggregate amount of the tax lien so transferred and the items of taxes, assessments and penalties composing the tax lien, the annual rate of interest which the purchaser has bid and will be entitled to receive, the date when the amount of the tax lien will be due and the description of the real property affected by the tax lien, and shall refer for certainty to the designation of said property on the official tax map of the village of Ossining by its section, block and lot number, and such other identifying description as the treasurer may deem proper to advertise. Each transfer of tax lien shall be subscribed by or on behalf of the official making the sale, or his successor in office, and shall be acknowledged by the officer subscribing the same in the manner in which a deed is required to be acknowledged, to be recorded in the county in which the real properly affected is situate.
§ 71. Record of transfer of tax liens. The treasurer of the village shall keep in his office a public record of sales of tax liens, and a copy of each transfer of tax lien issued by him. Assignments of transfer of tax lien, duly acknowledged: may be filed and recorded in the office of the village clerk. Assignments of transfer of tax liens held by the village shall be executed by the treasurer. A transfer of tax lien, and any assignment thereof duly acknowledged, shall be deemed a conveyance under article eight of the real property law and may be recorded in the office of the recording officer of any county in which the real property which it affects is situated. Transfers of tax lien, and all assignments thereof, shall be recorded by the recording officer in the same manner as mortgages and assignments thereof, but without payment of the tax under article fourteen of the tax law. The record in the office of the village clerk of sales of tax liens, of a transfer of tax lien, and of a copy of a transfer of tax lien, and of an assignment of tax lien duly acknowledged in the office of a recording officer, shall be evidence in any court of the state without further proof. A transcript of any record enumerated in this section, duly certified, shall be evidence in any court in the state with like effect as the original instrument of record. Neither the tax lien nor the rights transferred or created by a transfer of tax lien shall be impaired by failure of a recording officer to record a transfer of tax lien made by the village through the treasurer.
$ 72. Rights of purchaser of tax lien. The aggregate amount of each tax lien transferred pursuant to this title shall be due three years from the date of the sale. Until such aggregate amount is fully paid and discharged, the holder of the transfer of tax lien shall be entitled to receive interest on such aggregate amount from the date of sale, semi-annually on the first day of June and December, at the rate which the purchaser shall have bid. At the option of the holder of any transfer of tax lien the aggregate amount thereof shall become due and payable after default in the payment of interest for ninety days, or after default for three months after the date of sale of the tax lien in the payment of any taxes or assessments which become a lien subsequent to the taxes and assessments for which the tax lien so held is sold. A person may pay to the treasurer such principal with interest at the rate bid up to a day three months after such payment, together with all taxes and assessments, including interest acquired from the sale or lease of the premises for the same, which are still unpaid and due and owing to the village as of the date of the taxes for which such tax lien has been sold. In case such payment be made to the treasurer he shall receive the amount of the tax lien and interest for the benefit of the holder of the tax lien thus discharged, and the balance, if any, for the village, and shall give notice thereof to the purchaser, or the personal representative or assignee of the
purchaser, by mail, addressed to such address as may have been furnished to the treasurer. Upon receiving surrender of such transfer of tax lien, together with necessary certificate of cancellation, the treasurer shall pay the amount of the tax lien and interest thus deposited to the person who, according to the records in his office, appears to be entitled thereto, or to the personal representative of such person.
§ 73. Discharge of tax liens. A tax lien sold pursuant to the provisions of this title must be discharged upon the record thereof by the treasurer when payment is made to him of the principal and interest, together with all taxes and assessments, including interest acquired from the sale or lease of the premises for the same, which are still unpaid and due and owing to the village as of the date of the taxes for which such tax lien has been sold, as provided in the last preceding section, and also when the transfer of tax lien is surrendered to him for cancellation and there is presented to him a certificate executed by the purchaser, or the personal representative or assignee of the purchaser, acknowledged so as to be entitled to be recorded in the county in which the real property affected by such tax lien is situated, certifying that the tax lien has been paid or has been otherwise satisfied and discharged. The transfer of tax lien thus surrendered and such certificate of discharge must be filed by the treasurer and he must note upon the margin of the record of such sale, upon such transfer of tax lien and upon the copy of the transfer of tax lien kept in his office, a minute of such discharge and the date of filing thereof. If the transfer of tax lien shall have been lost or destroyed or mutilated, if payment be made to the treasurer, or if a certificate of discharge be filed as hereinafter provided, application for an order dispensing with the surrender of the transfer of tax lien may be made in the same manner as is provided in section two hundred and seventy of the real property law, the provisions of which, so far as the same may be, are hereby made applicable to discharge of tax liens. The treasurer shall upon demand issue his certificate showing the discharge of any tax lien which may have been duly discharged as provided in this section, and such certificate may be filed in any office where the transfer of tax lien is recorded, and any recording officer with whom such a certificate is filed shall record the same, and upon the margin of the record of such transfer of tax lien in his cffice shall note a statement that the same has been discharged with a reference to the record of such certificate in his office.
$ 73-a. Exemption from taxation. Tax liens and transfers of tax liens shall be exempt from taxation by the state or any local subdivision thereof, except from the taxes imposed by article ten of the tax law. The real property affected by any tax lien shall not be exempt from taxation by reason of this section.
§ 73-b. Foreclosure of tax lien. If the amount of any tax lien which shall have been transferred by a transfer of tax lien shall not be paid, as in this act provided, when under the terms and provisions of the transfer of tax lien such amount shall be due, the