Title SCT, Suffolk County Tax Act

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

§ 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\nshall on or before the first day of December in each year extend or\ncause to be extended upon the assessment roll of the town the taxes,\nassessments or other charges to be levied and assessed against the\ntax…

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

§ 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.\nThe clerk of the board of supervisors of Suffolk county need not\ntransmit to the county treasurer any statement of the tax levied against\nany railroad corporation, telegraph, telephone or electric light line…

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

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

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

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

§ 17. Receiver's undertaking. Each receiver of taxes hereafter elected\nor appointed, including the receivers continued in office or created by\nthis act, shall, before entering on the duties of his office, and\nannually on or before the first day of December in each year and be…

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

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

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

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

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

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

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

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

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

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

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

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

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

§ 29. Apportionment of taxes. After the levy of any tax or assessment\nupon any lands or premises, any person or persons claiming any divided\nor undivided part thereof may pay such part of the tax or assessment and\ncharge due thereon as the receiver of taxes shall determine to…

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

§ 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\nof supervisors may in its discretion, upon application to it duly made\nand upon certificate of the assessor or assessors as hereinafter\nprovided, compromise and authorize the receiver of taxes or county\ntre…

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

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

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

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

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

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

§ 40. Collection of taxes and assessments shall be enforced by sale.\nThe collection of every assessment and every tax upon real estate\nreturned by the receivers of taxes as unpaid, with the interest and\nadditions, shall be enforced by a sale of the real estate by the county\n…

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

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

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

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

§ 40-e. Setting aside cancellation of sale. The county treasurer is\nhereby authorized and empowered and shall, upon the application of any\none whomsoever aggrieved thereby, set aside any cancellation of sale\nmade by him or by any of his predecessors in office, in any of the\n…

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

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

§ 44. Copies of notice of sale to be furnished county treasurer. Each\npaper advertising such notice of sale shall, without additional charge,\nfurnish and deliver to the county treasurer not less than five hundred\ncopies of the notice of sale containing the complete list of re…

§ 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,\nvalidated. The sale of real estate for unpaid taxes in the county of\nSuffolk held by the county treasurer in November, nineteen hundred\nthirty-three, and certificates of sale issued thereon to purchasers,\nincluding…

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

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

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