RESOLUTION NO. 141
ADOPTING AN UPDATED DISPOSITION PLAN BY ALBANY COUNTY FOR REAL PROPERTY ACQUIRED THROUGH THE 'IN REM' DELINQUENT TAX FORECLOSURE PROCESS
Introduced: 4/14/25
By Audit and Finance Committee:
WHEREAS, The United States Constitution reserves the right of Real Property taxation to the States, and
WHEREAS, New York State prescribes collection and enforcement proceedings in adopted law, and
WHEREAS, Albany County adopted the proceedings specified under New York State Real Property Tax Law Article 11, Title 3 by Resolution 46 of 1995, and
WHEREAS, After the United States Supreme Court decision in Tyler V. Hennepin County, New York State amended the Real Property Tax Law in April of 2024 to require distribution of "surplus proceeds" from conveyance of tax foreclosed parcels as well as other related procedures, and
WHEREAS, The Albany County Legislature, working in conjunction with the County Executive's Office, the Department of Law, and various County Offices, has created an updated Disposition Plan to comply with the amended New York State Real Property Tax Law, now, therefore, be it
RESOLVED, By the Albany County Legislature that the updated "Disposition Plan for Real Property Acquired by Albany County Through the 'In Rem' Delinquent Real Property Tax Foreclosure Process" as annexed hereto is hereby approved and adopted, replacing all prior disposition plans for real property tax foreclosed properties, and, be it further
RESOLVED, That the County Executive is authorized to enter into any and all necessary agreements regarding the implementation of the approved Disposition Plan, and, be it further
RESOLVED, That the County Attorney is authorized to approve any necessary agreements related to the aforementioned approved plan as to form and content, and, be it further
RESOLVED, That the Clerk of the County Legislature is direct...
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