NY A01475

Municipalities in Rockland County may enact local laws allowing finally adjudicated fines for building code and fire code violations on non-primary residence properties to be treated as delinquent taxes.

Local laws must establish judicial procedures for determining violations, imposing fines, and allowing property owners the right to appeal judgments.

Property owners must receive at least 10 days written notice before any municipal action, including notice that a real property tax lien may be imposed if the fine remains unpaid.

Municipalities may declare unpaid fines as delinquent taxes and include them on the tax roll not less than one year after final adjudication and exhaustion of all appeals, including any adjudication expenses.

The act amends the Real Property Tax Law to include fines treated as unpaid taxes in the collecting officer's return of unpaid delinquent taxes and in the definition of "delinquent tax."