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Home » US Law » 2022 New York Laws » Consolidated Laws » RPT - Real Property Tax » Article 9 - Levy and Collection of Taxes » Title 1 - Levy; Warrant; Lien Date » 901 – Collection of Unpaid Housing Code Violation Penalties in the City of Syracuse; Levy.
§  901.  Collection  of unpaid housing code violation penalties in the
city of Syracuse; levy. 1. Authorization. In  addition  to  and  not  in
limitation  of  any power otherwise granted by law, the city of Syracuse
is hereby authorized to collect any unpaid housing,  building  and  fire
code  violation  penalties,  costs  and  fines  through placement by the
city's commissioner  of  finance  on  the  city's  annual  tax  levy  in
accordance with the provisions of this section.
  2.  Eligibility.  In order to be eligible for placement on the city of
Syracuse's annual tax levy such unpaid code violation  penalties,  costs
and  fines shall have been adjudicated and imposed through a judgment in
a court of competent  jurisdiction  or  the  city  of  Syracuse's  codes
violation bureau established pursuant to section three hundred eighty of
the  general municipal law, on an owner of real property within the city
and recorded by the county clerk, as certified by the city's corporation
counsel to the commissioner of finance and have remained unpaid for  one
year after the final adjudication and exhaustion of all appeals relating
to  the  imposition  of  the  fines  for  a code violation preceding the
placement on the city's tax levy.
  3. Minimum amount owed. To qualify for placement on the tax  levy  the
amount  owed for unpaid code violations must be at least five percent of
the amount of the tax assessed value of the property.
  4. Levy. Such code violation penalty, cost or fine as set forth  in  a
copy  of  the  judgment  certified  by  the  corporation  counsel to the
commissioner of finance shall be set down in the annual tax  levy  under
the  heading  uncollected fines and penalties and in according with this
section shall be levied, enforced and collected in the same  manner,  by
the  same  proceedings,  at  the same time, under the same penalties and
having the same lien upon the property assessed as the general city  tax
and as a part thereof.
  5.  Notice.  The  city  of  Syracuse  shall notify all owners or known
interested parties of record of the placement of the code violations  on
the  municipal tax levy as uncollected fines and penalties within thirty
days of placement, pursuant to section three hundred eight of the  civil
practice  law  and  rules. The notice shall include the date or dates of
such violations, the description of the violations, the amount  owed,  a
statement  detailing  the  foreclosure  process  that  will occur if the
violations remain unpaid, the process to claim any surplus funds and the
contact information  for  the  city's  office  in  charge  of  receiving
payments.
  6.  Tax  year.  Any  unpaid code violations shall be placed on the tax
roll the city of Syracuse is currently in and shall not be placed  on  a
list, roll or levy of delinquent taxes.
  7.  Owner occupied. Notwithstanding any other applicable provisions of
law, nothing in this section shall be applied to a residential  dwelling
that is owner-occupied or is the primary residence of a homeowner.
  8.  Tenants.  Prior  to the placement of any property with unpaid code
violations on the tax levy, the city of Syracuse shall develop a program
to assist tenants residing in a dwelling at risk for tax foreclosure due
to unpaid code violations. Such program shall include housing counseling
assistance or other  support  in  relocating  the  tenants  to  suitable
housing prior to the tax foreclosure.
  9.  Payment  plan.  Nothing in this section shall preclude an owner or
landlord from entering into a payment plan with the city of Syracuse for
past amounts due for code violations.
  10. Curing code violations. (a) If all of the violations for which the
penalties, fees and costs have  been  assessed  are  cured,  removed  or
corrected prior to the expiration of the period for redemption set forth
by  the  city  of  Syracuse for the city's annual tax levy, the property

shall be removed from the levy and auction and the balance of the amount
owed shall be placed as a lien on the property  pursuant  to  applicable
laws  for  debt collection and an action for foreclosure of the property
shall not be maintained for the amount owed.

(b) The determination of whether or not the code violations have been cured shall be made by the city of Syracuse's enforcing officer in charge of ensuring compliance with applicable housing, building, and fire codes such as a code enforcement officer. An appeal of this determination may be made to the city's zoning board of appeals or other local administrative body as provided for in local law. The final determination made by the administrative body shall be reviewable pursuant to article seventy-eight of the civil practice law and rules.

(c) This section shall not be applicable to any cause of action brought for money due based on the curing of code violations under any form for receivership or a mechanics lien. 11. Payment prior to auction. (a) If the balance owed for code violations placed on the tax levy is paid prior to the expiration of the period for redemption set forth by the city of Syracuse for the city's annual tax levy and there is no balance due for unpaid real property taxes, the property may not be auctioned, and the property shall be removed from the tax levy.

(b) The owner shall have the right to pay the full balance prior to the expiration of the period for redemption set forth by the city of Syracuse for the city's annual tax levy in order to redeem the property. 12. Surplus. Any surplus funds remaining after the sale of a property at a tax foreclosure for unpaid code violations shall be returned to the former owner of the property in a manner provided under local law. This provision shall not apply to a sale of a property at a tax foreclosure due to unpaid taxes. If a property has both unpaid taxes and unpaid code violations on the same tax levy and is auctioned at a tax foreclosure the amount of the surplus funds returned to the former owner shall be proportionate to the amount of unpaid code violations owed in the total amount of debt owed to the city of Syracuse. For the purpose of this section, "surplus funds" shall mean the balance of money received after auction of a property at a tax foreclosure sale minus the amount owed for code violations and the costs and attorneys' fees incurred in the collection of the fees by the city. 13. Balance due. If after an auction a balance is due for code violations, the city of Syracuse may proceed with any action against the former owner pursuant to applicable laws. 14. Exclusions. The provisions of this section shall not apply if the city of Syracuse sells their tax liens in a tax lien sale.