Narrative of Resolution:
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Withdraw parcels in the Town of Fallsburg from a foreclosure proceeding
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Resolution to withdraw parcels in the Town of Fallsburg from a foreclosure proceeding pursuant to §1138(6)(b) and to issue respective certificates canceling taxes
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, 2016 which included the parcels in question; and
WHEREAS, the County Treasurer commenced the tax foreclosure proceeding for unpaid 2016 taxes on October 25, 2017; and
WHEREAS, several parcels on said List of Delinquent Taxes meet one or more of the criteria so that they should be withdrawn from the foreclosure proceeding pursuant to §1138 of the Real Property Tax Law, in that if the County were to acquire the parcel, there is a significant risk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 Fallsburg SBL 58.A-1-21, 58.B-1-25, 58.B-3-26, 58.B-4-38, 58.B-5-13, 58.C-2-17, 58.C-4-19, 58.C-4-20, 58.D-1-18, 58.P-1-17, 58.P-1-9, 58.P-2-13 and 58.P-2-30; 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 at the present time because the properties are common areas as set forth in the filed subdivision known as “Davos Inc., et al”. These parcels are not buildable lots and are spread throughout the Davos subdivision. The former owners, Vodas Inc., have no interest in repurchasing the parcels from the County; and
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 said parcels; 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 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 parcels 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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