RESOLUTION NO. 62
AUTHORIZING THE CANCELLATION OF A CERTAIN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIEN ON 101 VILLENEUVE DR IN THE TOWN OF KNOX AND CHARGE BACK OF THE AMOUNT CREDITED IN CONNECTION WITH SAID LIEN
Introduced: 2/12/24
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 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 real property tax lien which was returned to the Tax District for enforcement
|
TOWN OF KNOX |
|
Parcel Location |
Tax Map No. |
Tax Lien Year(s) |
Charge Back Amount |
Legal Impediment |
|
101 Villeneuve Dr |
36.-2-3.2 |
2018 Property Tax |
$2,979.60 |
The improvement was destroyed prior to taxable status date (RPTL 550 (3)(a)) |
|
101 Villeneuve Dr |
36.-2-3.2 |
2019 Property Tax |
$3,043.14 |
The improvement was destroyed prior to taxable status date (RPTL 550 (3)(a)) |
|
101 Villeneuve Dr |
36.-2-3.2 |
2020 Property Tax |
$3,004.62 |
The improvement was destroyed prior to taxable status date (RPTL 550 (3)(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, 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 which 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 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.