S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2855
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 28, 2019
                                ___________
 
 Introduced  by M. of A. GANTT -- read once and referred to the Committee
   on Local Governments
 
 AN ACT to amend the Monroe county tax act, in relation to annual  publi-
   cation of list of lands charged with unpaid taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Section 18 of chapter 441 of the laws of 1938, constituting
 the Monroe county tax act, as amended by chapter  829  of  the  laws  of
 1981, is amended to read as follows:
   § 18. Publication of list of lands charged with unpaid taxes.  Charges
 to  be  fixed  by county legislature. The treasurer of said county shall
 make a list of the lands charged with  such  unpaid  taxes,  which  list
 shall  describe  such  lands by tax account number and assessed owner as
 both are shown on the tax roll containing such unpaid taxes,  and  which
 list  shall  be  segregated,  grouped  and  classified  by city, town or
 village, so that all lands affected by such list and lying  within  each
 such  city,  town  or village shall be listed under the respective city,
 town or village, that are unpaid on the first day of August in each  and
 every  year, and[, for thirty days prior to said first day of August, in
 each and every year, shall cause to be  published  and  printed  in  the
 newspapers] SHALL, AS DIRECTED BY THE COUNTY LEGISLATURE, CAUSE A NOTICE
 TO  BE  PUBLISHED  AT  LEAST ONCE A WEEK FOR FOUR SUCCESSIVE WEEKS IMME-
 DIATELY PRECEDING THE WEEK THAT INCLUDES THE FIRST OF  AUGUST,  IN  EACH
 AND EVERY YEAR, IN AT LEAST ONE OFFICIAL NEWSPAPER in said county desig-
 nated  by the county legislature, [a notice] which NOTICE shall call the
 attention of  the  public  and  all  persons  interested,  that  on  the
 fifteenth  day  of  August  of  that  year, specifying the date, he will
 publish a list of the lands charged with  such  unpaid  taxes  remaining
 unpaid  on  [said] THE first [day] of August of that year, and that such
 list will be published [and printed] in at least one and not  more  than
 two OFFICIAL newspapers in said county designated by the county legisla-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD00263-01-9

 A. 2855                             2
 
 ture,  specifying  such  newspaper or newspapers, and such list of lands
 charged with such unpaid taxes shall  be  published  in  such  paper  or
 papers  on  the  fifteenth  day  of August, or on the [fourteenth day of
 August]  IMMEDIATELY  PRECEDING FRIDAY in the event the fifteenth day of
 August falls on a SATURDAY OR Sunday, prior to the time of  sale,  which
 shall  commence on the twentieth day of August in each and every year OR
 ON THE IMMEDIATELY FOLLOWING MONDAY IN THE EVENT THE  TWENTIETH  DAY  OF
 AUGUST  FALLS ON A SATURDAY OR SUNDAY, together with a notice that a tax
 sale certificate on each parcel of land, as assessed, will, on  the  day
 aforesaid,  which  shall  be specified in such notice and the succeeding
 days, be sold at public auction in the county treasurer's office in  the
 city  of  Rochester,  New  York, to pay such taxes, interest and charges
 that may be due thereon at the time of the said sale, together with  the
 expenses  of  procuring  description. Should any errors be discovered in
 the description of the lands so assessed and taxed, the  said  treasurer
 may  correct the same at any time previous to the sale, and no errors in
 the printed description in such newspaper or newspapers shall vitiate or
 in any manner affect the validity of such sale. All expense of  printing
 such  list  and notices shall be audited and paid out of the treasury of
 said county. The publishers of said newspaper or newspapers shall  imme-
 diately  after  said publication of said list and notice, deliver to the
 treasurer of said county an affidavit of the  due  publication  thereof,
 made  by  some  person  or  persons to whom the fact of such publication
 shall be known. In the event of failure in any year to  include  in  the
 publication  of  said  list of lands, any parcel, or parcels, upon which
 taxes were unpaid on August first of said year, said parcel, or parcels,
 may be included in the published list of the ensuing year, or any subse-
 quent year, with a special notation that said parcel, or parcels, is  or
 are being published and a tax sale certificate therefor will be sold for
 all  unpaid taxes of all past years owing on August first of the year of
 said publication. The charges to be added to the tax upon each parcel of
 land for each tax sale certificate to be sold or advertised for sale  by
 virtue of the provisions of this act may be fixed by the county legisla-
 ture  of Monroe county. Before being so determined by said county legis-
 lature, said charges shall be as follows: For each tax sale  certificate
 sold,  the sum of two dollars which shall be paid into the county treas-
 ury; and for each parcel affected by a tax sale certificate  sold  which
 is  redeemed  before  the  same is sold, the sum of one dollar and fifty
 cents, which shall be paid into said treasury.
   § 2. This act shall take effect immediately.