New York Laws
Title 3 - Correction of Assessment Rolls and Tax Rolls
558 - Cancellation of Void Taxes.

§ 558. Cancellation of void taxes. 1. The county legislature of any
county shall direct the cancellation of any unpaid tax levied or imposed
by such county against property of the state or the United States where
it is determined that the lien of such tax cannot be enforced. The
county legislature of any county shall also direct the cancellation of
any unpaid tax levied or imposed by such county where the lien of such
tax is rendered permanently unenforceable by operation of the provisions
of any statute. The amount of any tax so cancelled shall be a charge
upon the county to the extent of the county taxes that were so cancelled
and upon the cities and towns or special districts thereof to the extent
of the respective city, town or special district taxes that were so
cancelled. Amounts so charged to cities, towns and special districts
shall be included in the next ensuing tax levy.

2. The county legislature of any county shall direct the cancellation
of any unpaid school tax relevied by such county pursuant to subdivision
five of section thirteen hundred thirty or subdivision five of section
thirteen hundred thirty-two of this chapter, or any unpaid village tax
relevied by such county pursuant to subdivision four of section fourteen
hundred forty-two of this chapter, against property of the state or the
United States where it is determined that the lien of such tax cannot be
enforced, or where the lien of such tax is rendered permanently
unenforceable by operation of the provisions of any statute. The amount
of any tax so cancelled shall be charged against the school district or
village which levied such tax. The amount so charged against a school
district or village shall be withheld by the county treasurer from any
moneys which shall become payable by him to such school district or
village by reason of taxes which shall thereafter be returned to him as
uncollected by such school district or village. No such cancellation of
any unpaid school taxes or no such charge shall be made by the county
legislature against any such school district or village unless ten days'
notice thereof by mail shall be given to the school authorities thereof.

3. Where a city, town or village has the power to enforce the
collection of delinquent taxes, such city, town or village shall have
the same powers and duties concerning the cancellation of void taxes as
is granted to counties pursuant to the foregoing provisions of this
section. Void taxes may be cancelled and the amount of such cancelled
taxes shall be apportioned and charged back to the appropriate county,
village, school district or special district in the manner provided in
the foregoing provisions of this section.