§ 1178. Certain lands in forest preserve to be offered for sale to state. Within twenty days after the expiration of the time for redemption provided in section eleven hundred ten of this article, the enforcing officer of each tax district containing part of the forest preserve as defined in the environmental conservation law shall file with the department of environmental conservation a certified statement listing all parcels situated in the forest preserve which have not been redeemed. The tax district shall sell and convey to the state any parcel listed thereon selected by such department within six months from the filing of such statement upon the payment of the aggregate amount due thereon. Upon the requisition and certificate of the department of environmental conservation, the comptroller shall draw his or her warrant for the payment of such amounts from moneys appropriated and available therefor. After the expiration of such six months, the tax district may dispose of the remaining parcels as provided in section eleven hundred sixty-six of this title.

Terms Used In N.Y. Real Property Tax Law 1178

  • 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
  • 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
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