NY A01339

Municipalities may enact local laws to treat finally adjudicated building code and fire code fines as delinquent taxes on real property, excluding properties that serve as primary residences.

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

Municipalities may declare fines as unpaid taxes and include them on tax rolls at least one year after final adjudication and exhaustion of all appeals, including any expenses from adjudication.

Local laws must establish procedures for judicial determination of violations, allow property owners to appeal judgments, and ensure due process in the violation adjudication process.

Unpaid fines deemed to be delinquent taxes under this law are subject to standard tax collection procedures, including the addition of five percent to the amount by the collecting officer.