File #: 22-266    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 170 ORANGE 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 - 170 Orange St - RLA Coverletter, 2. 3350 RLA Form, 3. Albany - 170 Orange St - RLA backup, 4. 22-266 AF 10 - TMP 3350 - Cancellation and Chargeback taxes
RESOLUTION NO. 266

AUTHORIZING THE CANCELLATION OF AN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIEN ON 170 ORANGE 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 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

170 Orange St.

65.81-6-49

2020
Property

$45,707.34
Pursuant to a pending settlement agreement regarding the payment of demolition costs, said costs should be charged back to the City of Albany.

and

WHEREAS, Pursuant to Real Property Tax Law the County Legislature in its capacity as the governing body of the Tax District is authorized to without time limit cancel and charge back all amounts credited or guaranteed by the Tax District to any municipal corporation in connection with delinquent real property tax liens returned to the Tax District for enforcement as to which there is no practical method to enforce the collection of said delinquent tax liens and that a supplementary proceeding to enforce collection of the taxes involved would not be effective, now, therefore, be it

RESOLVED, By the Albany County Legislature, that pursuant to RPTL the above said delinquent real property tax lien is hereby cancelled and the Tax District Enforcing Officer is hereby directed to issue and within 10 days thereafter f...

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