NY S04514

Authorizes municipalities to enact local laws treating finally adjudicated building code and fire code fines as delinquent taxes, excluding fines on properties serving as primary residences.

Requires municipalities to establish judicial procedures for determining violations and imposing fines, with property owners retaining the right to appeal judgments.

Mandates municipalities provide property owners at least ten days written notice before taking action to collect fines, informing them that a tax lien may be imposed if fines remain unpaid.

Allows municipalities to declare fines as unpaid real property taxes and include them on tax rolls not less than one year after final adjudication and exhaustion of all appeals, plus any adjudication expenses.

Applies only to fines imposed after the act's effective date; requires a five percent addition to unpaid amounts consistent with existing delinquent tax procedures.