CHAPTER 87

CONTINUATION OF TAX ENFORCEMENT PROCEDURES

§ 87.1 Legislative History

The Board of Trustees has been advised that pursuant to Chapter 602 of the Laws of 1993, which takes effect on January 1, 1995, villages will no longer be permitted to utilize the current system of collecting delinquent taxes. Due to the efforts of many village officials throughout the State, as well as the New York State Conference of Mayors ("NYCOM"), the State Legislature has adopted legislation (S. 8560-A) which will permit villages to continue utilizing the current system provided that the village adopt a local law by September 1, 1994, evidencing its intention to continue utilizing the current system. The Board is advised that adoption of such a local law will enable the Village to continue to hold annual tax lien sales for liens created in 1995, 1996 and 1997. The Board finds that it is in best interest of the village and its residents to continue the current system of collecting delinquent taxes.

§ 87.2 Continuation of Current System

Pursuant to Section 6 of Chapter 602 of the Laws of 1993, as amended by a chapter of the Laws of 1994, as proposed in legislative bill number S. 8560-A, the Incorporated Village of Mineola hereby acts by local law, not subject to referendum, to provide that the collection of real property taxes shall continue to be enforced pursuant to Title 3 of Article 14 of the Real Property Tax Law, as is in effect on December 31, 1994.

§ 87.3 Severability

If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder hereof, but shall be confined in its operation to the clause, sentence, paragraph, section or part hereof directly involved in the controversy in which such judgment shall have been rendered.

HISTORICAL NOTE

This Chapter was enacted by the Board of Trustees of the Village of Mineola by Local Law No. 2 of the year 1994 on August 10, 1994

and is included in this Codification with only minor changes.