1102 - Definitions.

§ 1102. Definitions. When used in this article:    1. "Charges" or "legal charges" means:    (a)  the  cost  of  the  mailing  or  service  of  notices required or  authorized by this article;    (b) the cost of publication of notices required or authorized by  this  title;    (c) the amount of any interest and penalties imposed by law;    (d)  the  cost  of  recording  or  filing  legal documents required or  authorized by this article; and    (e) the reasonable and necessary cost of  any  search  of  the  public  record required or authorized to satisfy the notice requirements of this  article, and the reasonable and necessary expenses for legal services of  a  tax district in connection with a proceeding to foreclose a tax lien;  provided, that: (i) a charge of up to  one  hundred  fifty  dollars  per  parcel  shall  be  deemed reasonable and necessary to cover the combined  costs of such searches and legal expenses, and such  an  amount  may  be  charged  without  substantiation,  even if salaried employees of the tax  district performed the search or legal services; and (ii) a tax district  may charge a greater amount with respect to one  or  more  parcels  upon  demonstration  to the satisfaction of the court having jurisdiction that  such greater amount was reasonable and necessary.    (f) Charges shall be deemed a part of the delinquent tax for  purposes  of redemption.    2.  "Delinquent  tax"  means  an  unpaid tax, special ad valorem levy,  special assessment or other charge imposed upon real property by  or  on  behalf  of  a  municipal  corporation  or  special  district,  plus  all  applicable charges, relating to any parcel  which  is  included  in  the  return  of  unpaid  delinquent  taxes  prepared pursuant to section nine  hundred thirty-six of this chapter or such other  general,  special,  or  local  law as may be applicable. In no event, however, shall "delinquent  tax" include any unpaid tax or other charge against lands owned  by  the  state.    3.  "Enforcing  officer" means any elected or appointed officer of any  tax district empowered or charged by law to enforce  the  collection  of  tax  liens  on  real  property; provided, however, that (a) where no law  provides otherwise, the enforcing officer shall be (i) in a county which  is a tax district, the county treasurer or commissioner of finance, (ii)  in a city which is a tax district, the official so empowered or  charged  by  the  city  charter,  (iii) in a village which is a tax district, the  village treasurer, and (iv) in a town which is a tax district, the  town  supervisor; and (b) when the duties and powers of an "enforcing officer"  are  vested in two or more elected or appointed officials, the governing  body of the tax district shall designate which of such  officials  shall  act as enforcing officer for the purposes set forth in this article. The  enforcing  officer  and  other  officials  of  the tax district who have  responsibilities  affecting   the   enforcement   process   shall   work  cooperatively to facilitate the enforcement process.    4.  "Lien date" means the date on which the tax or other legal charges  represented thereby became a lien, as provided by section  nine  hundred  two  of  this chapter or such other general, special or local law as may  be applicable, provided, that when the taxes of a  school  district  are  enforced  by  a tax district without being relevied by the tax district,  and the lien date of the school district taxes  differs  from  the  lien  date  of  the  taxes  of the tax district which are levied upon the same  assessment roll, the later of the two such dates shall be deemed  to  be  the lien date for purposes of this article.    5.  "Person"  means  an individual, a corporation (including a foreign  corporation and a municipal corporation), a joint stock  association,  apartnership, the state, and any other organization, state, government or  county which may lawfully own property in the state.    6.  "Tax  district"  means:  (a) a county, other than (i) a county for  which the cities and towns enforce  delinquent  taxes  pursuant  to  the  county  administrative  code, or (ii) a county wholly contained within a  city;    (b) a city, other than a city for which the county enforces delinquent  taxes pursuant to the city charter;    (c) a village, other than a village  for  which  the  county  enforces  delinquent  taxes pursuant to section fourteen hundred forty-two of this  chapter; or    (d) a town in  a  county  in  which  towns  enforce  delinquent  taxes  pursuant to the county administrative code.