Certification of Delinquent Property Taxes Referral

New York Real Property Tax Law (RPTL) Article 11 and Village Law provisions govern the collection of delinquent village taxes and the process by which unpaid taxes are turned over to the county for enforcement. The resolution does not cite the specific statutory authority authorizing this referral. While the action itself appears to be a routine ministerial certification consistent with standard village tax collection practice, consider whether counsel should confirm that the referral procedure, timeline, and penalty calculation comply with the applicable RPTL provisions (consider consulting RPTL §§1410–1464 governing tax enforcement proceedings). The corpus provided does not include those sections, so this recommendation is based on general knowledge of the framework.

The resolution certifies a penalty of $2,183.71 on a principal of $24,263.17, representing approximately 9% of principal. RPTL §924-a and related provisions specify the interest and penalty rates applicable to delinquent village taxes. Consider whether the Village's tax collection records reflect a penalty calculation methodology consistent with the applicable statutory rate, and whether that methodology is documented in supporting materials available to the Board. This is a documentation and record-keeping point rather than a substantive legal concern, but it may be relevant if the amount is later disputed by a taxpayer or audited by OSC.

The RESOLVED clause states the figure is 'as compared and confirmed with the Village's tax collection records,' implying a reconciliation was performed. Consider whether the Board was provided with, or had access to, the supporting tax roll or collection records at the time of the vote, and whether that is reflected in the meeting minutes. Best practice for a formal certification of a specific dollar amount is to note in the minutes that the supporting documentation was reviewed or made available, which would strengthen the evidentiary record if the amount is later challenged. This is a minor record-keeping observation.