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This chapter describes the process for making objections to municipal charges that are enforced as tax liens against properties pursuant to §§ 27-2144, 27-2153(q), 27-2091, 27-2115(f)(8), 27-2115(k), 28-215.1.1 and 28-216.11 of the Administrative Code and any other municipal charges that may be made tax liens subject to the process described in Article 8 of Subchapter 5 of the Housing Maintenance Code.
(Amended City Record 7/21/2015, eff. 8/20/2015)
(a) In this chapter, the following terms have the following meanings:
(1) "Administrative Code" means the New York City Administrative Code.
(2) "Billing Application Detail" means a record kept by the Department of Finance that contains the date of a statement of account.
(3) "Commissioner" means the Commissioner of the Department of Housing Preservation and Development or a person designated by him or her to exercise his or her powers set forth in this chapter.
(4) "Department" means the Department of Housing Preservation and Development.
(5) "Housing Maintenance Code" means Chapter 2 of Title 27 of the Administrative Code.
(6) "Owner" has the same meaning as described in Multiple Dwelling Law § 4(44) and Administrative Code § 27-2004(45)(a).
(7) "Statement of Account" means a bill for taxes, charges and assessments that the Department of Finance sends to owners of real property.
(8) "Tax Lien" means a lien arising pursuant to the provisions of Chapter 3 of Title 11 of the Administrative Code as a result of the nonpayment of any charges that are made a lien subject to the provisions of such chapter including any interest and penalties.
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