NY S05424

Counties may sell delinquent tax liens on brownfield sites (as defined in Environmental Conservation Law §27-1405) to private parties, excluding Superfund sites on the EPA's National Priority List

Sale consideration may be more or less than the face amount of the tax liens, with the county setting all contract terms and requiring purchasers to remediate the property

Property owners must receive at least 30 days advance notice by regular mail to their last known address, though failure to provide notice does not invalidate the sale or affect tax obligations

Tax lien redemption periods and interest rates remain unchanged by the sale, and purchasers may foreclose after redemption expires using mortgage foreclosure procedures under Real Property Tax Law §1194

Purchasers may recover attorney's fees, court costs, title fees, service of process fees, and other court-approved disbursements when redeeming or upon property sale