Narrative of Resolution:
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Authorize Certificates of Withdrawal and Certificates of Cancellation
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If Resolution requires expenditure of County Funds, provide the following information:
Amount to be authorized by Resolution: N/A
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WHEREAS, the County Treasurer is the Real Property Tax Enforcement Officer for the County of Sullivan pursuant to the Real Property Tax Law of the State of New York; and
WHEREAS, the County Treasurer filed a List of Delinquent taxes on or about November 1, 2019 which included the parcel known as Fallsburg 11.-1-39.02./0101; and
WHEREAS, the County Treasurer filed a List of Delinquent taxes on or about November 1, 2020 which included the parcels known as Delaware 15.-2-35 and Thompson 48.-1-56; and
WHEREAS, the County Treasurer filed a List of Delinquent taxes on or about November 1, 2021 which included the parcels known as Bethel 46.-13-7, Bethel 55.A-1-76, Fallsburg 51.-2-22, Forestburgh 30.-2-4.1 and Lumberland 5.-11-9; and
WHEREAS, the County Treasurer previously commenced tax foreclosure proceedings for unpaid taxes and foreclosed upon all of the parcels set forth above; and
WHEREAS, all of the above-mentioned parcels meet one or more of the criteria so that they should be withdrawn from the foreclosure proceeding pursuant to §1138 of the Real Property Tax Law, in that there is a significant risk that it might be exposed to a liability substantially in excess of the amount that could be recovered by enforcing the tax lien and the taxes due have been cancelled or will be subject to cancellation pursuant to §558 of the Real Property Tax Law; and
WHEREAS, the County Treasurer has determined that the commencement of supplementary proceedings against said parcels in the Towns of Bethel, Delaware, Fallsburg, Forestburgh, Lumberland and Thompson pursuant to §1138(5) of the Real Property Tax Law in the manner provided by §990 of the Real Property Tax Law would not be an effective means to enforce collection of the delinquent tax liens at the present time for the following reasons:
Bethel 46.-13-7
This parcel is a 30’ x 250’ undeveloped road which was created by the filing of a subdivision map. The dedication of the parcel to the County or Town should have been done by the applicant at the time of the filing of the subdivision, but was never accomplished. The Real Property Tax Department no longer permits parcels of this nature to be created in any Town.
Bethel 55.A-1-76
This parcel is a 4 acre landlocked parcel of land which was created by the filing of a subdivision/lot improvement map in 2006. Since that time, the owner of this parcel has been “unknown” and the taxes have been paid by a third party (non-owner). That third party has since stopped voluntarily paying taxes on this parcel. The parcel is adjacent to several parcels and all owners have been afforded an opportunity to purchase this lot, but none have offered to do so.
Delaware 15.-2-35
This parcel is a 20’ x 200’ right of way which was created by the filing of a subdivision map. The dedication of the parcel to the County or Town should have been done by the applicant at the time of the filing of the subdivision, but was never accomplished. If this parcel was formally dedicated to the County or Town, it would be removed from the tax rolls, so there is no harm to the County in requesting the relief herein.
Fallsburg 11.-1-39.02./0101
This parcel is a free-standing condominium unit in the fire-damaged development known as “Grandview Palace”. After investigation, the parcel is not connected to any utilities due to the surrounding conditions of the lot. Further, access to the parcel is limited due to the fact that the entire area is fenced off due to the unsafe nature of the remaining burned-out buildings surrounding the parcel.
Fallsburg 51.-2-22
This parcel is a small 20’ x 233.07’ strip of land/road. The parcel is adjacent to several parcels and all owners have been afforded an opportunity to purchase this lot, but none have offered to do so.
Forestburgh 30.-2-4.1
This parcel is a small 10’ x 490’ (0.11 acre) strip of land/road created in 1938. The parcel is adjacent to several parcels and all owners have been afforded an opportunity to purchase this lot, but none have offered to do so.
Lumberland 5.-11-9
This parcel is a 100.8’ x 119’ landlocked parcel of land which was created by the filing of a subdivision/lot improvement map in 1960. The parcel is adjacent to several parcels and all owners have been afforded an opportunity to purchase this lot, but none have offered to do so.
Thompson 48.-1-56
This parcel is a small 1’ x 1694.01’ strip of land which was created in 1957 for an unknown purpose. The parcel is adjacent to several parcels and all owners have been afforded an opportunity to purchase this lot, but none have offered to do so. The Real Property Tax Department no longer permits parcels of this nature to be created in any Town.
WHEREAS, there is no practical method to enforce the collection of the delinquent tax liens regarding said parcels and that a supplementary proceeding to enforce collection of the taxes would not be effective; and
WHEREAS, considering all of the circumstances set forth above, it would be in the best interest of the County to have the County Treasurer execute and file a Certificate of Cancellation and a Certificate of Prospective Cancellation affecting each parcel; and
WHEREAS, the Real Property Advisory Board has reviewed the circumstances surrounding each of the parcels above in depth and recommends that the County Treasurer execute and file a Certificate of Cancellation and a Certificate of Prospective Cancellation for each parcel; and
WHEREAS, the County has made the other tax districts whole regarding the delinquent tax liens affecting said parcels; and
WHEREAS, it would be in the best interest of the County to charge back to the various municipal corporations the amount so credited or guaranteed;
NOW, THEREFORE, BE IT RESOLVED, that after the filing of said Certificate of Withdrawal, the County Treasurer is hereby authorized to issue a Certificate of Cancellation for each parcel pursuant to §1138(6)(b) and to charge back to the affected municipal corporations the amounts so credited or guaranteed pursuant to §1138(6)(c), and to issue a Certificate of Prospective Cancellation for each parcel pursuant to §1138(6)(d) and to file a copy of same with the Assessor of the assessing unit in which said parcel is located, and with the County Director of Real Property Tax Services pursuant to §1138(6)(d) of the Real Property Tax Law, thereby making said parcel(s) exempt until this governing body shall determine that said parcel should be restored to the taxable portion of the assessment roll.
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