N.Y. Real Property Tax Law 1126 – Declaration of interest
§ 1126. Declaration of interest. 1. Any mortgagee, lienor, lessee or other person having a legally protected interest in real property who wishes to receive copies of the notices required by this article may file with the enforcing officer a declaration of interest on a form prescribed by the commissioner. Such declaration shall include the name and mailing address of the person submitting such declaration, a description of the parcel or parcels in which such person claims an interest, and a description of the nature of such interest. A declaration of interest shall be effective upon filing and shall expire on the last day of the tenth calendar year commencing thereafter, unless extended or cancelled as provided herein.
Terms Used In N.Y. Real Property Tax Law 1126
- Enforcing officer: means any elected or appointed officer of any tax district empowered or charged by law to enforce the collection of tax liens on real property; provided, however, that (a) where no law provides otherwise, the enforcing officer shall be (i) in a county which is a tax district, the county treasurer or commissioner of finance, (ii) in a city which is a tax district, the official so empowered or charged by the city charter, (iii) in a village which is a tax district, the village treasurer, and (iv) in a town which is a tax district, the town supervisor; and (b) when the duties and powers of an "enforcing officer" are vested in two or more elected or appointed officials, the governing body of the tax district shall designate which of such officials shall act as enforcing officer for the purposes set forth in this article. See N.Y. Real Property Tax Law 1102
- Mortgagee: The person to whom property is mortgaged and who has loaned the money.
- Person: means an individual, a corporation (including a foreign corporation and a municipal corporation), a joint stock association, a partnership, the state, and any other organization, state, government or county which may lawfully own property in the state. See N.Y. Real Property Tax Law 1102
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
2. The declarant, or his or her successor in interest, may obtain an extension or reinstatement of a declaration of interest one or more times on a form prescribed by the commissioner. Such extension shall expire on the last day of the tenth calendar year commencing after the filing thereof.
3. The declarant, or his or her successor in interest, shall amend or cancel a declaration of interest, on a form prescribed by the commissioner, upon the transfer or termination of such interest, or upon a change of address of the declarant or his or her successor in interest.