Title 11 — Taxation and Finance

Interest to be charged if assessments unpaid for ninety days; payment in installments.

Payments in installments of assessments heretofore or hereafter confirmed.

Apportionment of assessment.

Notifying taxpayers of assessments.

Water charges and sewer rents to be transmitted to commissioner of finance.

Reporting of certain information relating to ground floor and second floor commercial premises by owner.

Sewer surcharges to be transmitted to commissioner of finance.

Water rents; when payable; penalty for nonpayment.

Sewer rents; when payable; penalty for nonpayment.

Notice of rules and regulations; penalty for nonpayment; water supply cut off.

Enforcement of collection of sewer rents, sewer surcharges and water rents.

Bills of arrears of taxes, assessments, sewer rents, sewer surcharges and water rents, any other charges that are made a lien subject to the provisions of this chapter, and interest and penalties thereon to be furnished when requested.

Fees for searches to be added to bills.

Fee for certified search and bill of arrears.

Sales of tax liens.

Notice of sale to be advertised and mailed.

Continuation of sale; notice required.

Rules governing sales; eligibility of persons to purchase a tax lien or tax liens in a negotiated or competitive sale.

Postponement or cancellation of sales; installment agreements.

Hardship installment agreements.

Commissioner of finance to conduct sale.

Deposits and forfeits.

City may bid in on tax sale. [Repealed]

Procedure when no bid for a tax lien is received. [Repealed]

Tax lien certificates; operation.

Contents of a tax lien certificate.

Sale of transfers of tax liens by the city; procedure. [Repealed]

Record of tax lien certificates.

Records to be competent evidence.

Rights of purchaser of tax lien.

Discharge of tax lien.

Exemption from taxation.

Foreclosure of tax liens.

Pleading tax lien certificate.

Judgment upon tax lien.

Judgment of foreclosure of tax lien; sale.

City may purchase at sale.

Effect of judgment foreclosing tax lien.

Surplus.

Foreclosed tax lien not arrears.

Reimbursement for unenforceable tax liens or transfers of tax liens. [Repealed]

Reimbursement when part of the tax lien is unenforceable. [Repealed]

Owners may question transfers of tax liens. [Repealed]

Conditions for claims for defective tax liens. [Repealed]

Corporation counsel to protect city in all proceedings relating to tax liens.

Defective or invalid transfer of tax lien; proceeding anew. [Repealed]

Lost tax lien certificate; delivery of duplicate in case of.

Affidavits of publication and mailing of necessary notices to be preserved.

Cancellation of taxes, assessments, water rents, sewer rents, sewer surcharges, any charges that are made a lien subject to the provisions of this chapter, the costs of any advertisements and notices given pursuant to this chapter, any other charges that are due and payable, a surcharge pursuant to section 11-332 of this chapter, and interest and penalties thereon.

Additional method to enforce payment of tax liens held by the city.

Reporting.

Temporary task force.

§ 11-357

Definitions.

Tax fraud acts.

City criminal tax fraud in the fifth degree.

City criminal tax fraud in the fourth degree.

City criminal tax fraud in the third degree.

City criminal tax fraud in the second degree.

City criminal tax fraud in the first degree.

Aggregation.

Non-preemption; penal law anticipatory offenses and accessorial liability apply.

Definitions.

Procedures for distressed property.

Failure to obey subpoenas; false testimony.

Failure to file bond.

Cigarette tax.

Tobacco products tax

Tax on coin-operated amusement devices.

Tax on commercial motor vehicles and motor vehicles for transportation of passengers.

Tax on owners of motor vehicles.

Hotel room occupancy tax.

Violation of secrecy provisions.

Other offenses.

Jurisdiction.

Applicability of procedure of foreclosure in rem.

Inapplicability of article eleven of the real property tax law to the enforcement of the collection of delinquent taxes.

Disposition of fines.

Seizure and forfeiture of cigarettes.

Filing of documents.

Authority to seal premises.

Seizure and forfeiture of taxed and lawfully stamped cigarettes sold or possessed by unlicensed retail or wholesale dealers, flavored tobacco products, flavored electronic cigarettes and flavored e-liquid.

Seizure and forfeiture of untaxed tobacco products.

Seizure and forfeiture of taxed tobacco products sold or possessed by unlicensed retail or wholesale dealers other than flavored tobacco products subject to seizure under section 11-4024.

Jurisdiction.

Foreclosure by action in rem.

Preparation and filing of lists of delinquent taxes.

Public notice of foreclosure.

Redemption.

Filing of affidavits.

Severance and trial of issues where answer is interposed; installment agreements authorized after action commenced.

Preference over other actions.

Presumption of validity.

Final judgment.

Special procedures relating to final judgment and release of class one and class two real property.

Council review of conveyance to a third party.

Removal of certain tax liens from the tax lien sale for certain properties.

Voluntary in-rem action for certain properties.

Summary foreclosure action.

Discontinuance of summary foreclosure action.