NY S05309

Counties may sell delinquent tax liens on brownfield properties to private parties to fund cleanup and development, excluding federal Superfund sites on the EPA's National Priority List.

Sale consideration may be more or less than the face value of tax liens, with counties setting contract terms and requiring purchasers to remediate properties in accordance with state environmental law.

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

Purchasers of tax liens retain standard redemption periods and interest rates, and may foreclose liens through mortgage foreclosure procedures under Real Property Actions and Proceedings Law, recovering attorney's fees and court costs.

Public corporations are exempted from liability for petroleum discharges at sites they acquired involuntarily without participating in site development, except where the public corporation caused the discharge or engaged in petroleum-related activities at the site.