RESOLUTION NO. 473
AUTHORIZING THE CANCELLATION AND CHARGE BACK OF AN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIEN ON 166 THIRD STREET (TAX MAP NO. 65.65-2-44) IN THE CITY OF ALBANY
Introduced: 12/7/20
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 [pursuant to RPTL ?1138] tax lien 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
166 Third Street
65.65-2-44
2015
Property
$267.42
The City School District of Albany owns this parcel appearing on the List of Delinquent Taxes. The District is a wholly exempt entity. The parcel is .24 acres of vacant residential land. It appears that due to a clerical error a tax was imposed on the property.
, 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 ?1138 (subds. 1 (a) and 2) duly issued and filed with the Albany County ...
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