File #: 25-200    Version: 1 Name:
Type: Resolution Status: Passed
File created: 3/27/2025 In control: Audit and Finance Committee
On agenda: Final action: 5/12/2025
Title: AUTHORIZING THE CANCELLATION OF CERTAIN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIENS ON 453 DELAWARE AVENUE IN THE CITY OF ALBANY AND CHARGE BACK OF THE AMOUNTS CREDITED IN CONNECTION WITH SAID LIENS
Sponsors: Audit and Finance Committee
Attachments: 1. Albany - 453 Delaware Ave - RLA Cover Letter, 2. RLA Form 6494, 3. Albany - 453 Delaware Ave - Resolution, 4. 453 Delaware Ave - Certificate of Withdrawal, 5. 453 Delaware Deed, 6. 453 Delaware Ave Tax Statement, 7. 25-200 AF 13 - TMP-6494 - Cancellation of Unenforceable Taxes City of Albany

RESOLUTION NO. 200

 

AUTHORIZING THE CANCELLATION OF CERTAIN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIENS ON 453 DELAWARE AVENUE IN THE CITY OF ALBANY AND CHARGE BACK OF THE AMOUNTS CREDITED IN CONNECTION WITH SAID LIENS

 

Introduced:  5/12/25

By Audit and Finance Committee:

 

                     WHEREAS, The Commissioner of the County Department of Management and Budget as Enforcing Officer (“Enforcing Officer”) of the County of Albany, New York, Tax District (“Tax District”) acting upon the advice of the County Department of Law has, pursuant to RPTL 1138 (subds. 1 and 2), duly issued and filed with the Clerk of the governing body of the Tax District and the County Clerk a Certificate of Withdrawal of the following parcel of real property from a proceeding brought by the Tax District pursuant to RPTL Article Eleven, Title 3, to foreclose the following delinquent real property tax liens upon said parcel held by the Tax District on the ground there is a legal impediment to the enforcement of said liens:

 

CITY OF ALBANY

 Parcel Location

 Tax Map No.

Tax Lien Year and Type

Charge Back Amount

 Legal          Impediment

453 Delaware Avenue,  City of Albany    

75.68-2-1

 2015 Property Tax  2016 Property Tax                                                                                                                                                                                    2018 School Tax                                                                                                                                                                                    2019 Property Tax                                                                                                                                                                                    2019 School Tax                                                                                                                                                                                    2020 Property Tax       2020 School Tax                                                                                                                                                                                                                                                                                                                                                          

$366.80         $3,029.43      $36,122.02   $22,315.11   $35,035.33   $21,175.95   $32,315.43

 This parcel is owned and being used by a religious corporation as its church and is therefore by law pursuant to RPTL 420-A exempt from real property taxation 

, 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 as required by RPTL 1138 (subd.6 (a)) that under the circumstances there is a legal impediment to the enforcement of said delinquent real property tax liens upon said parcel and therefore no practical method to enforce their collection, and that a supplementary proceeding to enforce their collection would not be effective, now, therefore, be it

 

                     RESOLVED, By the Albany County Legislature that pursuant to RPTL 1138 (subd.6 (a)) said delinquent real property tax liens are hereby cancelled and the Enforcing Officer is directed to issue and within 10 days thereafter file with the County Clerk a Certificate of Cancellation of said liens, and, be it further

                                                                                                                                                                                                                   

            RESOLVED, That the Enforcing Officer is pursuant to RPTL 1138 (subd. 6(c)) hereby authorized to, upon filing said Certificate of Cancellation of said delinquent real property tax liens with the County Clerk, charge back to all municipal corporations located within the Tax District any and all amounts credited or guaranteed by the Tax District in connection with said cancelled liens to the municipal corporation within which said parcel is located, 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.