NYC Administrative Code

§ 11-237 — Cancellation of assessments, water and sewer rents on real property acquired by tax enforcement foreclosure proceedings.

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What is NYC AC § 11-237?

Quick Answer

This section outlines the process for the cancellation of unpaid assessments, water, and sewer rents on real property acquired through tax enforcement foreclosure proceedings. The city collector is responsible for this cancellation, and the comptroller manages the financial adjustments in the assessment fund. Applies to property owners involved in tax enforcement actions.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-237 Cancellation of assessments, water and sewer rents on real property acquired by tax enforcement foreclosure proceedings.

AC § 11-237

Upon the cancellation of unpaid assessments, water and sewer rents by the city collector pursuant to section 11-353 of this title, the comptroller shall charge the unpaid amounts for assessments for local improvements, so cancelled, to the surplus in the appropriate assessment fund; the unpaid amounts for water charges, meter setting and repair, meter glasses and sewer rents, so cancelled, shall be deducted from the accounts receivable of the appropriate fund.

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