Section 1122. Filing of list of delinquent taxes

1.  Ten months after lien
  date, or as soon thereafter as is practicable, but no  sooner  than  one
  month  after  the  receipt  of the return of unpaid taxes, the enforcing
  officer of each tax district shall execute a list of all parcels of real
  property, except those excluded from such list in the manner provided by
  section  eleven  hundred  thirty-eight  of  this  article,  affected  by
  delinquent tax liens held and owned by such tax district.
    2.  (a) In a tax district which has extended the redemption period for
  residential or farm property to  three  or  four  years,  there  may  be
  separate  lists  for property identified as residential or farm property
  and for other property.
    (b) In a tax district having a population of fifty  thousand  or  more
  according to the latest federal census, there may be a separate list for
  each  existing  geographical  area  such as a city, town, village, ward,
  section or other appropriate area bounded or defined by law.
    3.   All parcels of real  property  included  in  any  list  shall  be
  numbered consecutively, by tax map number if applicable.
    4.  The  enforcing  officer shall file a duplicate of each list in the
  office of such enforcing officer, in the office of the attorney for such
  tax district and in the office of the enforcing officer of any other tax
  district having a right to enforce the payment of a tax imposed upon any
  of the parcels described upon such list. The inadvertent failure of  the
  enforcing  officer to include one or more parcels in such list shall not
  affect the validity of any proceeding brought pursuant to this title.
    5. Each such list shall be  known  and  designated  as  the  "List  of
  Delinquent  Taxes".  Where  the  list  comprises parcels in a particular
  area, the list shall also generally describe the  area  covered  by  the
  list.
    6. Each list shall also contain as to each parcel, the following:
    (a) A brief description sufficient to identify each parcel affected by
  such  tax lien.  In a municipal corporation for which a tax map has been
  approved by the state board, a tax map identification  number  shall  be
  deemed  a  sufficient  description  of any parcel, provided that (i) the
  parcel has been described by such tax map reference on the tax  roll  on
  which the unpaid tax has been levied, and (ii) the tax map as it existed
  on  the taxable status date applicable to the tax roll has been retained
  in the office of the enforcing officer or in such other  office  as  the
  enforcing  officer  may  have  designated for that purpose in accordance
  with the rules of the state board.
    (b) The name or names of the owner or owners of each  such  parcel  as
  appearing on the tax roll, and, if the parcel has been transferred after
  the applicable taxable status date, as reported pursuant to section five
  hundred seventy-four of this chapter.
    (c)  A  statement  of  the  amount  of each tax lien upon such parcel,
  including charges, as of the date of the execution of the list.
    7. Such list of delinquent taxes shall be dated and subscribed by  the
  enforcing officer and affirmed by him or her as true under the penalties
  of  perjury.  The  enforcing  officer shall file such list of delinquent
  taxes in the office of the clerk of the county  in  which  the  property
  subject  to  such  tax liens is situated no later than two business days
  after the execution thereof. The filing of such  list  shall  constitute
  and  have  the same force and effect as the filing and recording in such
  office of an individual and separate  notice  of  pendency  pursuant  to
  article  sixty-five  of the civil practice law and rules with respect to
  each parcel included in such list,  notwithstanding  the  provisions  of
  section  six  thousand five hundred twelve of the civil practice law and
  rules.

    8. Each county clerk with whom such list of delinquent taxes is  filed
  shall  index  it  in  the  name  of the tax district filing such list. A
  separate book shall be maintained for this purpose,  unless  the  county
  clerk  maintains  a  computerized index. The indexing of such list shall
  constitute  due filing, recording and indexing of such notice in lieu of
  any other requirement under rule six thousand five hundred eleven of the
  civil practice law and rules or otherwise.
    9.  Every  person,  including  a  tax  district  other  than  the  one
  foreclosing,  having  any right, title or interest in, or lien upon, any
  parcel described in such list of delinquent taxes may redeem such parcel
  in the manner provided by title two of this article.
    10. (a) After a list of delinquent taxes has been filed, the enforcing
  officer shall, from time to time,  execute  a  collective  statement  of
  redemptions,  identifying the parcels which have been redeemed since the
  last preceding collective statement of  redemptions  was  executed.  The
  collective  statement  of  redemptions need not include any parcel which
  was the subject of an individual certificate of  redemption,  and  shall
  not include any parcel which was partially, but not fully, redeemed. The
  collective  statement  of  redemptions  shall  be  dated, subscribed and
  affirmed by the enforcing officer and filed with the county clerk in the
  same manner as a list of delinquent taxes.
    (b) Upon the filing of a collective statement of redemptions with  the
  county  clerk,  the  county clerk shall, for each parcel included on the
  collective statement of redemptions, enter on  the  list  of  delinquent
  taxes  the  word  "redeemed"  and  the  date  of the filing opposite the
  description of such parcel on such list.  Such notation shall operate to
  cancel the notice of pendency with respect to each such parcel.