File #: 22-267    Version: 1 Name:
Type: Resolution Status: Passed
File created: 5/18/2022 In control: Audit and Finance Committee
On agenda: Final action: 7/11/2022
Title: AUTHORIZING THE CANCELLATION OF AN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIEN ON 15 RENSSELAER STREET IN THE CITY OF ALBANY AND CHARGE BACK OF THE AMOUNT CREDITED IN CONNECTION WITH SAID LIEN
Sponsors: Audit and Finance Committee
Attachments: 1. Albany - 15 Rensselaer St - RLA Cover Letter, 2. 3351 RLA Form, 3. Albany - 15 Rensselaer St - Resolution, 4. Albany - 15 Rensselaer St - Supporting Documents, 5. 22-267 AF 11 - TMP 3351 - Cancellation and Chargeback

RESOLUTION NO. 267

 

AUTHORIZING THE CANCELLATION OF AN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIEN ON 15 RENSSELAER STREET IN THE CITY OF ALBANY AND CHARGE BACK OF THE AMOUNT CREDITED IN CONNECTION WITH SAID LIEN

 

Introduced: 7/11/22

By Audit and Finance Committee:

 

WHEREAS, The Director of the Albany County 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 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 pursuant to RPTL §1138 which was returned to the Tax District for enforcement,

 

City of Albany

Parcel Location

Tax Map No.

Tax Lien Year(s)

Charge Back Amount

Reason

  15 Rensselaer St.

 76.66-1-18

 2015 Property

   $1,341.38

This parcel is a real property tax exempt industrial development agency property (RPTL 412-a)

 

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 lien pursuant to RPTL §558 (subd. 1) would be effective to accomplish such cancellation and chargeback, now, therefore, be it

 

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

 

RESOLVED, That the Clerk of the County Legislature is directed to forward certified copies of this resolution to the appropriate County Officials.