File #: 25-281    Version: 1 Name:
Type: Resolution Status: Passed
File created: 5/27/2025 In control: Audit and Finance Committee
On agenda: Final action: 7/14/2025
Title: AUTHORIZING CANCELLATION OF CERTAIN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIENS ON 74 MORTON AVENUE AND 86 MORTON AVENUE IN THE CITY OF ALBANY AND CHARGE BACK OF THE AMOUNT CREDITED IN CONNECTION WITH SAID LIENS
Sponsors: Audit and Finance Committee
Attachments: 1. AHA - 74 & 86 Morton Ave - RLA Cover letter, 2. RLA Form 6622, 3. Albany - 74 & 86 Morton Ave - Resolution, 4. AHA - 74 & 86 Morton Ave - RLA Supporting Documents, 5. 25-281 AF 26 - TMP 6622 - Cancellation and Charbeback Unenforcable Taxes City of Albany

RESOLUTION NO. 281

 

AUTHORIZING CANCELLATION OF CERTAIN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIENS ON 74 MORTON AVENUE AND 86 MORTON AVENUE IN THE CITY OF ALBANY AND CHARGE BACK OF THE AMOUNT CREDITED IN CONNECTION WITH SAID LIENS

 

Introduced:  7/14/25

By Audit and Finance Committee:

 

WHEREAS, The Director of the Real Property Tax Services Agency has advised the Commissioner of the County Department of Management and Budget as Enforcing Officer of the Albany County Tax District (“Tax District Enforcing Officer”) that the three year time limit has expired for use of the ordinary “correction of errors” process provided by Real Property Tax Law § 554 to cancel and charge back the amount credited or guaranteed by the Tax District in connection with the following unenforceable delinquent real property tax liens which were returned to the Tax District for enforcement,

 

CITY OF ALBANY

 Parcel Location

 Tax Map No.

 Tax Lien Year(s)

Charge Back Amount

 Legal          Impediment

 74 MORTON AVENUE

 76.56-2-10

                                                           2018 City Tax                                                                

 $507.15

 This parcel is a real property tax exempt public housing authority property  PBG § 52

 86 MORTON AVENUE

 76.56-2-5

 2018 City Tax

 $507.15

 This parcel is a real property tax exempt public housing authority property  PBG § 52

 

, and

 

                     WHEREAS, The County Legislature in its capacity as the governing body of the Tax District has upon the advice of the Enforcing Officer determined that cancellation of said delinquent real property tax liens pursuant to RPTL § 558 (1) would be effective to accomplish such cancellations and chargebacks, now, therefore be it

 

                     RESOLVED, By the Albany County Legislature, that pursuant to RPTL § 558 (1) the above specified delinquent tax liens on said parcels are hereby cancelled and the Enforcing Officer is directed to charge back to the municipal corporation within which said parcels are located any and all amounts credited or guaranteed to such corporation(s) by the Tax District in connection with said cancelled delinquent tax liens, and, be it further

 

                     RESOLVED, That the Clerk of the County Legislature is hereby directed to file a copy of this Resolution with said Enforcing Officer and to forward certified copies thereof to the other appropriate County Officials.