§ 1152. Power of tax district to protect liens. 1. When authorized by resolution of the governing body, any enforcing officer may on behalf of a tax district having a tax lien on any parcel of real property, lawfully protect such liens by entering into an agreement pursuant to section eleven hundred fifty of this title with another tax district holding liens on such property, or by bidding for and purchasing such parcel at any judicial sale of such parcel held pursuant to this article. Any tax district so bidding at a judicial sale shall not be required to make any deposit, but shall within ten calendar days after such sale, pay the amount due another tax district or other holder of tax lien on such parcel.

Terms Used In N.Y. Real Property Tax Law 1152

  • 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
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Tax district: means : (a) a county, other than (i) a county for which the cities and towns enforce delinquent taxes pursuant to the county administrative code, or (ii) a county wholly contained within a city;

    (b) a city, other than a city for which the county enforces delinquent taxes pursuant to the city charter;

    (c) a village, other than a village for which the county enforces delinquent taxes pursuant to section fourteen hundred forty-two of this chapter; or

    (d) a town in a county in which towns enforce delinquent taxes pursuant to the county administrative code. See N.Y. Real Property Tax Law 1102

2. For the purpose of providing the funds so required, any tax district, by resolution adopted by its governing body, may specifically appropriate any funds generally provided for the purpose in its budget of that fiscal year or may appropriate any funds not otherwise appropriated or may finance such expenditure pursuant to the local finance law.

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