RESOLUTION NO. 50
AUTHORIZING THE CANCELLATION AND CHARGE BACK OF AN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIEN ON 46 GOOGAS ROAD IN THE TOWN OF BETHLEHEM
Introduced: 2/8/21
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 tax liens which were returned to the Tax District for enforcement:
Town of Bethlehem
Parcel Location
Tax Map No.
Tax Lien Year(s)
Charge Back Amount
Reason
46 Googas Road
63.16-3-38
2016 Property
2017 Property
2018 Property
2019 Property
2020 Property
$9.52
$9.54
$8.72
$9.43
$9.04
The Town of Bethlehem took title to the parcel on May 5, 2015. The Town failed to acknowledge the sale; therefore, the Town owned exemption was not applied to the parcel dataset. The Town is a wholly exempt entity. Due to a clerical error, a tax was imposed on the parcel for 2016-2020.
and
WHEREAS, Pursuant to Real Property Tax Law ?1138 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, and
WHEREAS, The Tax District Enforcing Officer has as required by RPTL ...
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