RESOLUTION NO. 298
AUTHORIZING CANCELLATION OF CERTAIN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIENS ON 17 AND 17A CORPORATE WOODS BOULEVARD IN THE TOWN OF COLONIE AND CHARGE BACK OF THE AMOUNT CREDITED IN CONNECTION WITH SAID LIENS
Introduced: 5/13/24
By Audit and Finance Committee:
WHEREAS, The Director of the 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 following real property tax liens held against properties owned by the State of New York cannot be enforced by reason of the fact that they were levied after the date upon which the State acquired said properties and under such circumstances are further rendered permanently unenforceable and cannot be cancelled and charged back pursuant to RPTL Article Eleven, Title 3:
|
TOWN OF COLONIE |
|
Parcel Location |
Tax Map No. |
Tax Lien Year(s) |
Charge Back Amount |
Legal Impediment |
|
17 Corporate Woods Boulevard, Town of Colonie |
54.3-1-35.7-1 |
2024 Property Tax |
$56,821.30 |
This parcel is owned by the New York State Police, an agency of the New York State government. Pursuant to RPTL §404 (subd.1) the property is exempt from real property taxation. |
|
17A Corporate Woods Boulevard, Town of Colonie |
54.3-1-35.7-2 |
2024 Property Tax |
$5,575.25 |
This parcel is owned by the New York State Police, an agency of the New York State government. Pursuant to RPTL §404 (subd.1) the property is exempt from real property taxation. |
, and
WHEREAS, The Albany County Legislature in its capacity as the governing body of the Tax District has, however, upon the advice of the Enforcing Officer determined that under the circumstances cancellation and chargeback of said delinquent real property tax liens can be accomplished 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 liens on said parcels are hereby cancelled and the Enforcing Officer is directed to charge back to the municipal corporations 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 real property tax liens, and, be it further
RESOLVED, That the Clerk of the Albany 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.