Title SCT, Suffolk County Tax Act

Section 1. Assessment rolls. The assessment rolls to be prepared by the assessors of the towns of Suffolk county shall provide for the separate description of each separately assessed parcel of real estate, each special franchise, and shall contain such columns and other matter,…

§ 10. Extension of school tax. The supervisor of the town shall, on or\nbefore the first day of December in each year, extend the school tax in\na separate column of the town assessment roll against the taxable\nproperty in each school district at the rate certified to him by th…

§ 11. Extension of taxes by supervisor. The supervisor of each town shall on or before the first day of December in each year extend or cause to be extended upon the assessment roll of the town the taxes, assessments or other charges to be levied and assessed against the taxable…

§ 12. Filing certificate with board of supervisors. The supervisor of each town shall complete the extension of taxes and assessments upon the assessment roll and file with the board of supervisors on or before the first day of December in each year a certificate thereof in such…

§ 13. (a) Tax roll and receiver's warrant. On or before the first day\nof December in each year or such date as may be designated by a\nresolution of the board of supervisors, the board of supervisors of the\ncounty shall cause to be annexed to the tax and assessment roll of eac…

§ 13-a. Penalties and payment to county treasurer. (1) After the\nreturn of unpaid taxes by the receiver to the county treasurer, a\npenalty of five per centum of the amount of the unpaid tax shall be\nadded by the county treasurer and charged upon each item thereof and\ncollect…

§ 13-b. Payment of taxes by railroad and certain other corporations. The clerk of the board of supervisors of Suffolk county need not transmit to the county treasurer any statement of the tax levied against any railroad corporation, telegraph, telephone or electric light line, o…

§ 13-c. Interest rate on late payment of taxes and delinquencies. (1) The amount of interest to be added on all taxes received after the interest free period and all delinquent taxes shall be one-twelfth the rate of interest as determined pursuant to subdivision two of this sect…

§ 14. Disposition of school moneys. Within three days after the receipt by the supervisor of the several amounts above directed to be paid to him in trust for the school districts the supervisor shall divide and pay over the same to the treasurer or other fiscal officer of the s…

§ 15. Office of collector of taxes abolished. The offices of collector of taxes and of school tax collector are hereby abolished throughout the county of Suffolk. The collectors of taxes and the receivers of taxes in office upon the taking effect of this act shall continue in of…

§ 16. Receivers of taxes. Upon the expiration of the terms of the several receivers of taxes, there shall be elected in each town of the county in the manner and at the time prescribed by law for the election of town officers a receiver of taxes who shall hold office for the ter…

§ 17. Receiver's undertaking. Each receiver of taxes hereafter elected or appointed, including the receivers continued in office or created by this act, shall, before entering on the duties of his office, and annually on or before the first day of December in each year and befor…

§ 18. Offices for receiver of taxes. The town board of each town may in its discretion provide suitable office quarters for the receiver of taxes with the necessary furniture and fixtures and shall provide stationery and supplies and the cost thereof shall be a town charge to be…

§ 19. Compensation of receivers of taxes. Each receiver of taxes shall receive for his services an annual salary, payable in equal monthly installments, which shall be fixed by the town board. Such salary shall be in lieu of the compensation provided by any other law.

§ 2. Salary of assessors. The assessors in each town shall receive an annual salary which shall be fixed by the town board, and shall be a town charge and shall be payable in equal monthly installments. Such salary shall be in lieu of the compensation provided by any other law. …

§ 20. Clerks for receivers of taxes. The town board of each town may authorize the employment by the receiver of taxes of one or more assistants or clerks from time to time and for periods to be fixed by the town board and the town board shall fix the compensation of such assist…

§ 21. Duties of receivers of taxes. It shall be the duty of the receiver of taxes in each town safely to keep the tax and assessment roll and warrant delivered to him by the board of supervisors until its return to the county treasurer as herein provided; and to collect all taxe…

§ 22. Notice to be given by receiver of taxes. Each receiver of taxes shall, within one week after the receipt of the tax and assessment roll and warrant, publish in such newspapers printed or circulated in the town or elsewhere as the town board shall designate, a notice of the…

§ 23. Notice of collection of taxes. Any person or corporation who is the owner of, or liable to assessment on an interest in real property within any town of such county may file with the receiver of taxes for such town a notice stating his name, residence and post office addre…

§ 23-a. Receipts for taxes. The receiver of taxes shall issue and deliver for every tax and assessment paid to him a receipt wholly written with ink or partly printed and filled out with ink, in such form and under such system as to details, numbering, stubs, carbon copies and o…

§ 24. Duty of town clerk respecting non-resident taxpayers. The town clerk of each town shall on or before December first, nineteen hundred and twenty, make and file with the receiver of taxes of the town a correct transcript of notices filed under section seventy of the tax law…

§ 25. Disposition of interest and penalty. All sums collected by the receiver of taxes for penalty or the charges provided by this chapter shall belong to the town and shall be paid to the supervisor; and all sums, whether interest or penalty, collected by the county treasurer a…

§ 26. Return by receivers of taxes of unpaid taxes. 1. Each receiver of taxes shall on or before June fifteenth in each year make return to the county treasurer of all unpaid taxes and assessments on the tax and assessment roll annexed to his warrant, which he shall not have bee…

§ 27. Extension of time for collection. The county treasurer upon application of any receiver of taxes or upon his own motion, may extend the time for the collection of taxes and assessments and the return of unpaid taxes and assessments in any town to a day not later than Augus…

§ 28. School funds. After the filing of the undertaking above provided of the receiver of taxes, the town shall be responsible for the payment to each school district and other district therein, of the amount collected by the receiver of taxes for such school or other tax distri…

§ 29. Apportionment of taxes. After the levy of any tax or assessment upon any lands or premises, any person or persons claiming any divided or undivided part thereof may pay such part of the tax or assessment and charge due thereon as the receiver of taxes shall determine to be…

§ 3. Refund of taxes; town assessment roll. The assessment roll prepared by the assessors of each town shall be the official assessment roll for the town and for every school district and other tax district lying within the town for which said assessment roll was prepared so far…

§ 3-a. Dates on assessment-rolls and tax levy receipts. The board of\nassessors and the receiver of taxes of each town shall date the\nassessment-rolls and the tax levy receipts of their respective towns\ncovering taxes and assessments assessed and levied each year and\nreceipts…

§ 30. Readjustment and compromise by board of supervisors. The board of supervisors may in its discretion, upon application to it duly made and upon certificate of the assessor or assessors as hereinafter provided, compromise and authorize the receiver of taxes or county treasur…

§ 32. Application of tax law. The tax law shall apply and govern in all matters relating to taxation in Suffolk county not inconsistent with the provisions of this act.

§ 33. The following acts and parts of acts are hereby repealed: subdivision three of section fifty-nine of chapter sixty-two of the laws of nineteen hundred and nine, as added by chapter five hundred and nineteen of the laws of nineteen hundred and eighteen and amended by chapte…

§ 33-a. The provisions of sections five, twenty-two, twenty-six, forty-seven-a and forty-nine-a of this act in respect to the mailing and publishing of notices are for the benefit of taxpayers and shall be construed to be directory only and not mandatory and the failure to mail …

* § 34. All acts and parts of acts inconsistent herewith are hereby repealed. * NB Section 34 was not redesignated when article 2 was added.

* § 35. This act shall take effect immediately, except sections fifteen to twenty-six, inclusive, and twenty-eight, twenty-nine and thirty-three, which shall take effect on September first, nineteen hundred and twenty. * NB Section 35 was not redesignated when article 2 was adde…

§ 4. Assessment in separate districts to be apportioned. The board of assessors in each town shall before completing the assessment roll make all necessary apportionments of valuation of property, including special franchise assessments on the roll, which is situated partly in t…

§ 40. Collection of taxes and assessments shall be enforced by sale. The collection of every assessment and every tax upon real estate returned by the receivers of taxes as unpaid, with the interest and additions, shall be enforced by a sale of the real estate by the county trea…

§ 40-a. Lien of mortgage not affected by tax sale. The lien of a mortgage, duly recorded at the time of the sale of any lands for non-payment of any tax or assessment thereon, shall not be destroyed, or in any manner affected, except as provided in this and/or the succeding sect…

§ 40-b. Redemption by mortgagee. 1. The holder of any mortgage which is duly recorded at the time of the sale, may, at any time after the sale of all or any part of the mortgaged premises for unpaid taxes or assessments, and before the expiration of six months after the time of …

§ 40-c. Cancellation of sales. The county treasurer shall not convey any lands sold for taxes if he shall discover before the conveyance that the sale was for any cause invalid or ineffectual to give title to the lands sold; but he shall cancel the sale and forthwith cause the p…

§ 40-d. Abandonment of claim of title under tax deeds on cancellation of sale. Before the county treasurer shall cancel a tax sale, pursuant to the provisions of this article, and issue a certificate of cancellation, the party claiming under the tax deed issued from the sale sou…

§ 40-e. Setting aside cancellation of sale. The county treasurer is hereby authorized and empowered and shall, upon the application of any one whomsoever aggrieved thereby, set aside any cancellation of sale made by him or by any of his predecessors in office, in any of the foll…

§ 42. Advertisement of notice of unpaid taxes by county treasurer. After the receipt of the tax rolls from the town tax receivers, the county treasurer shall cause a notice to be published in two consecutive issues of one newspaper in each town of the county of Suffolk, which ne…

§ 43. Advertisement of notice of sale. The county treasurer shall, within six months after the return, cause to be published at least once a week in each week, for six successive weeks, in the two newspapers, designated for the publication of concurrent resolutions, a list of al…

§ 44. Copies of notice of sale to be furnished county treasurer. Each paper advertising such notice of sale shall, without additional charge, furnish and deliver to the county treasurer not less than five hundred copies of the notice of sale containing the complete list of real …

§ 45. Sale of property for unpaid taxes. If the owner, mortgagee or\noccupant of or party in interest in such real estate does not pay such\ntax or assessment, with the costs, additions and charges, within the\nperiod stated in such advertisement, then the county treasurer shall…

§ 45-a. Special provisions relating to certain tax sales heretofore\nheld; rates of redemption. 1. All sales of real estate for unpaid taxes\nin the county of Suffolk in the years nineteen hundred thirty, nineteen\nhundred thirty-one and nineteen hundred thirty-two for unpaid ta…

§ 45-b. Tax sale in November, nineteen hundred thirty-three, validated. The sale of real estate for unpaid taxes in the county of Suffolk held by the county treasurer in November, nineteen hundred thirty-three, and certificates of sale issued thereon to purchasers, including suc…

§ 45-c. Tax sales in October of the years nineteen hundred forty, nineteen hundred forty-one, nineteen hundred forty-two and in November nineteen hundred forty-three, nineteen hundred forty-four, nineteen hundred forty-five, nineteen hundred forty-six, nineteen hundred forty-sev…

§ 46. The county of Suffolk may purchase property at tax sale. The county of Suffolk is empowered to purchase lots or parcels of land at such tax sale, and is further empowered to accept deeds and to foreclose the certificates of sale and perform all other acts to perfect the ti…

§ 46-a. Notwithstanding any provision of this act to the contrary, the county may convey property or tax liens to the Suffolk County Landbank Corporation pursuant to article 16 of the not-for-profit corporation law for such consideration and on terms and conditions as the county…