Narrative of Resolution:
title
Authorize County Treasurer to issue Certificate of Withdrawal
end
body
If Resolution requires expenditure of County Funds, provide the following information:
Amount to be authorized by Resolution: $1929.85
Are funds already budgeted? Yes
Specify Compliance with Procurement Procedures: N/A
Narrative of Resolution:
title
RESOLUTION INTRODUCED BY MANAGEMENT AND BUDGET COMMITTEE TO AUTHORIZE COUNTY TREASURER TO ISSUE A CERTIFICATE OF WITHDRAWAL
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, 2022 which included the parcels in question; and
WHEREAS, the County Treasurer commenced the tax foreclosure proceeding for unpaid 2022 taxes on November 15, 2023; and
WHEREAS, a the parcel contained on said List of Delinquent Taxes meets one or more of the criteria so that it should be withdrawn from the foreclosure proceeding pursuant to §1138 of the Real Property Tax Law, in that if the County were to acquire the parcel, there is a significant risk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, as follows: Town of Fremont tax map #25.-1-1; and
WHEREAS, based upon the foregoing, the County Treasurer and Real Property Advisory Board have determined that it would be in the best interest of the County to execute and file Certificates of Withdrawal of said parcels from the foreclosure proceeding; and
WHEREAS, the County Treasurer and Real Property Advisory Board have determined that the commencement of supplementary proceedings against said parcels 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. It appears that this parcel was affected by a highway taking in 1949 which was not reflected on the County’s tax maps. After the highway taking was applied to the parcel in question by the Real Property Tax Department, it was reduced from a 0.18 acre parcel of land to two smaller, unbuildable and virtually unusable parcels of land.
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, it would be in the best interest of the County to have the County Treasurer execute and file a Certificate of Withdrawal, a Certificate of Cancellation and a Certificate of Prospective Cancellation affecting said 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 respective municipal corporation 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 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 pursuant to §1138(6)(d) and to file a copy of same with the Assessor of the assessing unit in which said parcels are 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 exempt until this governing body shall determine that said parcel should be restored to the taxable portion of the assessment roll.
end
body
If Resolution requires expenditure of County Funds, provide the following information:
Amount to be authorized by Resolution: $1929.85
Are funds already budgeted? Yes
Specify Compliance with Procurement Procedures:
N/A
end
end