N.Y.C. Admin. Code tit. 26, ch. 4 § 26-517.1

a. The department of finance shall collect from the owner of each housing accommodation registered pursuant to section 26-517 of this chapter an annual fee in the amount of twenty dollars per year for each unit subject to this law, in order to defray costs incurred by the city pursuant to subdivision c of section eight of the emergency tenant protection act of nineteen hundred seventy-four.



b. (1) Pursuant to the provisions of subdivision d of section eight of the emergency tenant protection act of nineteen seventy-four, the failure to pay the fee imposed by the provisions of subdivision a of this section shall constitute a charge due and owing the city. All such fees due and owing the city shall constitute a debt recoverable from the owner and the city may commence an action or proceeding for the recovery of such fees or may file a lien upon the building and lot. If the payment of such fees is not received by the city within sixty days of the date contained in the written notice requesting such payment, the city shall provide a second written notice to the owner setting forth the amount of fees due and owing the city and a demand for payment within thirty days thereof.


(2) If such payment is not made to the city within such time, all unpaid fees shall constitute a lien upon the premises and shall be filed in the office of the city collector as an entry of the account stated in the book in which such charges against the premises are to be entered. Such lien shall have priority over all other liens and encumbrances on the premises except for the lien of taxes and assessments. However, no lien created pursuant to this subdivision against any premises shall be enforced against an owner or mortgagee of such premises who acquired in good faith an interest therein subsequent to the period for which the fee was imposed but prior to the creation of any such lien.


(3) A notice pursuant to paragraph one of this subdivision, stating the amount due and the nature of the charge, shall be mailed by the city collector, within five days after such entry, to the last known address of the owner or agent.


(4) If such charge is not paid within thirty days from the date of entry, it shall be the duty of the city collector to receive interest thereon at the same rate as is imposed on a delinquent tax on real property, to be calculated to the date of payment from the date of entry.


(5) Such charge and the interest thereon shall continue to be, until paid, a lien on the premises. Such lien shall be a tax lien within the meaning of sections 11-319 and 11-401 of this code and may be sold, enforced or foreclosed in the manner provided in chapters three and four of title eleven of this code.


(6) The provisions set forth in this subdivision shall be the sole remedy for the enforcement of this section.


c. The provisions of subdivision a of this section shall be deemed to have been in full force and effect as of April first, nineteen hundred eighty-four.


(Am. 2019 N.Y. Laws Ch. 36 Pt. K § 15, 6/14/2019, eff. 6/14/2019)



Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 1986/026 , L.L. 1986/066 , and L.L. 2001/036 .