RESOLUTION NO. 413
AUTHORIZING CANCELLATION OF A CERTAIN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIEN ON 936 SR 145 IN THE TOWN OF RENSSELAERVILLE AND CHARGE BACK OF THE AMOUNT CREDITED IN CONNECTION WITH SAID LIEN
Introduced: 7/8/24
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 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 lien affecting said parcel held by the Tax District on the ground there is a legal impediment to the enforcement of said lien:
|
TOWN OF RENSSELAERVILLE |
|
Parcel Location |
Tax Map No. |
Tax Lien Year and Type |
Charge Back Amount |
Legal Impediment |
|
936 State Route 145, Town of Rensselaerville |
171.-3-3 |
2019 Property Tax |
$2,668.63 |
This parcel was owned by the Albany County Land Bank when the tax was levied. The Albany County Land Bank is exempt from real property taxation pursuant to §1608(a) of the Not-For-Profit Corporation Law. |
, 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 no practical method to enforce the collection of said lien against said parcel, and that a supplementary proceeding to enforce its collection would not be effective, now, therefore be it
RESOLVED, By the Albany County Legislature, that pursuant to RPTL 1138 (subd.6 (a)) said lien on said parcel 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 lien, 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 lien[s] with the County Clerk charge back to those municipal corporations within which said parcel is located any and all amounts credited or guaranteed to such corporations by the Tax District in connection with said cancelled lien, 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.