Section 22. Claims against fire insurance proceeds; procedure

1. As used in
  this  section,  any  inconsistent  provision of law notwithstanding, the
  following terms shall have the following meanings:
    (a) "Enforcing officer" means the elected or appointed officer of  any
  tax  district  charged by law with the duty to enforce the collection of
  tax liens on real property.
    (b) "Governing body" means the legislative body for the tax district.
    (c) "Lien" 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 which is an encumbrance on
  real property, whether or not evidenced by  a  written  instrument,  and
  provided  that  one  such  tax,  levy,  assessment  or  other charge has
  remained undischarged for a period of one year or more.
    (d) "Municipal corporation" means a county,  city,  town,  village  or
  school district.
    (e)  "Real  property"  means  property upon which there is erected any
  residential, commercial or industrial building or structure except a one
  or two family residential structure.
    (f) "Tax district" means a county, city, town or  village  having  the
  power  to  enforce  the  collection of taxes, special ad valorem levies,
  special assessments or other charges imposed upon real property by or on
  behalf of a municipal corporation or special district.
    2. Every tax district is hereby  authorized  and  empowered  to  claim
  against the proceeds of a policy of fire insurance insuring the interest
  of an owner and issued on real property located therein to the extent of
  any  lien  thereon  which  claim,  when made and perfected in the manner
  provided in this section, shall further constitute a lien  against  such
  proceeds  and  which  shall,  as to such proceeds, be prior to all other
  liens and claims except the claim of a mortgagee of record named in such
  policy.
    3. Upon the adoption of a resolution by the governing  body  providing
  therefor, the enforcing officer of the tax district shall cause a notice
  of  intention  to  claim  against  proceeds  to be served upon the state
  superintendent of insurance for entry in  the  index  of  tax  districts
  maintained by him as provided in section three hundred thirty-one of the
  insurance  law.  Thereafter  the  enforcing  officer shall render to any
  insurer the certificate required and in the manner  prescribed  by  such
  section  and  the  amounts stated in such certificate shall be a lien on
  the proceeds of the insurance policy until paid.
    4. No resolution adopted as provided for in subdivision  three  hereof
  shall  be  effective unless prior thereto the local legislative body for
  the tax district shall have  adopted  a  local  law  providing  for  the
  release  or  return  to  the  insured  of  any amounts to which it would
  otherwise be entitled to claim provided that the insured agrees with the
  tax district in writing to restore the affected premises to the same  or
  improved  condition  that  it  was in prior to the time that the lien of
  such district against proceeds  provided  for  in  this  section  arose,
  subject to such conditions as such resolution shall provide to guarantee
  performance  of  such  obligation  including,  but  not  limited  to, an
  agreement to deposit such proceeds in an  escrow  account  or  that  the
  insured shall obtain a performance bond.
    5.  The provisions of this section shall not be deemed or construed to
  alter or impair the right of a tax district to acquire  or  enforce  any
  lien  against  real property but shall be in addition to any other power
  provided by law to acquire or enforce such right.