ยง 1180. Despoliation of lands subject to delinquent tax liens. 1.
Neither the owner, occupant nor any other person shall have the right to
despoil any lands subject to a delinquent tax lien by removing buildings
or mobile homes, other than separately assessed mobile homes, or by
cutting, removing or destroying timber or other valuable products,
growing, existing or being thereon at the time of the filing of the list
of delinquent taxes pursuant to section eleven hundred twenty-two of
this article.
2. The tax district shall not enter upon or exercise acts of ownership
on such land, until the expiration of the redemption period. The tax
district may at any time before obtaining title, cause to be served a
notice on any person despoiling such lands or interested in making such
despoliation, either personally or by leaving the same at the residence
of such person, or with any member of his or her family of suitable age
and discretion. The notice shall describe the lands subject to the
delinquent tax lien, shall state that such lands are subject to a
delinquent tax lien and that an action or proceeding to recover the
value of the buildings, timber or other products destroyed or removed
therefrom after the date of filing will be instituted against all
persons concerned in such despoliation.
3. If such lands are not redeemed, every person despoiling such lands
or interested in making such despoliation upon whom service of the
notice has been made, shall be liable to pay to the tax district the
full value of any buildings, timber or other products cut or destroyed
or removed therefrom, from the date of the filing of the list of
delinquent taxes to the termination of such action or proceeding, and
may be restrained by injunction from committing any waste thereon.
Structure New York Laws
Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes
1150 - Agreements by Tax Districts.
1152 - Power of Tax District to Protect Liens.
1154 - Mailing Statements of Taxes.
1156 - Publication of Notices; Distress and Sale.
1160 - Enforcement of Tax Liens.
1164 - Consolidation of Actions or Proceedings.
1166 - Real Property Acquired by Tax District; Right of Sale.
1168 - Certificate of Sale as Evidence.
1170 - Deed in Lieu of Foreclosure.
1172 - Severability of Provisions.
1174 - Title of the State Not Affected.
1176 - Review of List of Delinquent Taxes by Commissioner; Parcels in Which State Has an Interest.
1178 - Certain Lands in Forest Preserve to Be Offered for Sale to State.
1180 - Despoliation of Lands Subject to Delinquent Tax Liens.
1182 - Cancellation or Reduction of Interest, Penalties and Other Charges.