117.4 Liens on property for permit and inspection fees.
FC § 117.4
Liens on property for permit and inspection fees shall be as follows: 1. Any unpaid fee for an inspection performed by the department pursuant to law or rule, any unpaid fee for the issuance or renewal pursuant to this code of a permit to manufacture, store, handle, use or sell hazardous materials or combustible materials, or conduct an operation or maintain a facility on land or in a building specified therein, and any unpaid penalties imposed for late payment of any such renewal fees shall constitute a lien upon the land and buildings upon or in respect to which such inspection was performed, or upon the land and buildings specified in such permit, as hereinafter provided.
2.There shall be filed in the office of the department a record of all fees for inspections performed by or on behalf of the department, all fees for permits to manufacture, store, handle, use or sell hazardous materials or combustible materials, or conduct an operation or maintain a facility on land or in a building issued or renewed by the department, and all penalties for late payment of any such renewal fees imposed by the department. Such records shall be kept on a building by building basis and shall be accessible to the public during normal business hours. An entry of a fee on the records of the department shall constitute notice to all parties.
3.All such unpaid fees shall constitute a lien upon the land and building upon or in respect to which such inspection was performed, or upon the land and buildings specified in such permit, when the amount thereof shall have been definitely computed as a statement of account by the department, and the department shall cause to be filed in the office of the city collector an entry of the account stated in the book in which such charges against the premises are to be entered. Such lien shall have a priority over all other liens and encumbrances except for the lien of taxes and assessments. However, no lien created pursuant to this section shall be enforced against a subsequent purchaser in good faith or mortgagee in good faith unless such transaction occurred after the date of entry of a fee on the records of the department pursuant to FC 117.4(2).
4.A notice thereof, stating the amount due and the nature of the charge, shall be mailed by the city collector, within 5 business days after such entry, to the last known address of the person whose name appears on the records in the office of the city collector as being the owner or agent or as a person designated by the owner to receive tax bills or, where no name appears, to the premises, addressed to either the owner or the agent.
5.If such charge is not paid within 30 calendar days from the date of entry, it shall be the duty of the city collector to receive interest thereon at a rate of 15 percent per annum, to be calculated to the date of payment from the date of entry.
6.Such charges and the interest thereon shall continue to be, until paid, a lien on the premises. Such lien shall be a tax lien within the meaning of Sections 11-319 and 11-401 of the New York City Administrative Code and may be sold, enforced or foreclosed in the manner provided in Chapters 1, 3 and 4 of Title 11 of the New York City Administrative Code or may be satisfied in accordance with Section 1354 of the New York State Real Property Actions and Proceedings Law.
7.Such notice mailed by the city collector pursuant to this section shall have stamped or printed thereon a reference to this section of this code.
8.In any proceedings to enforce or discharge a lien created pursuant to this section, the validity of the lien shall not be subject to challenge based on the lawfulness of the inspection, or the propriety and accuracy of the fee for which a lien is claimed, except as provided in this section.
9.No such challenge may be made except by the owner of the property, or a mortgagee or lienor whose mortgage or lien would, but for the provisions of this section, have priority over the department's lien.
