Section 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,  a

  partnership, 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.