NY S04229

Authorizes the city of Buffalo to collect unpaid housing code violation penalties, costs, and fines through placement on the city's annual tax levy by the commissioner of finance.

Requires unpaid penalties to be adjudicated and imposed through a court judgment, certified by the city's corporation counsel, and remain unpaid for at least one year before placement on the tax levy.

Sets unpaid penalties down in the annual tax levy under "uncollected fines and penalties" heading and levies, enforces, and collects them as general city taxes with the same lien rights on the property.

Exempts residential dwellings that are owner-occupied or the primary residence of a homeowner from having unpaid housing code violations added to the tax levy.

Effective immediately upon enactment.