Section 558. Cancellation of void taxes

1. The county legislature of any
  county shall direct the cancellation of any unpaid tax levied or imposed
  by such county against property of the state or the United States  where
  it  is  determined  that  the  lien  of such tax cannot be enforced. The
  county legislature of any county shall also direct the  cancellation  of
  any  unpaid  tax levied or imposed by such county where the lien of such
  tax is rendered permanently unenforceable by operation of the provisions
  of any statute. The amount of any tax so cancelled  shall  be  a  charge
  upon the county to the extent of the county taxes that were so cancelled
  and upon the cities and towns or special districts thereof to the extent
  of  the  respective  city,  town  or special district taxes that were so
  cancelled.  Amounts so charged to cities, towns  and  special  districts
  shall be included in the next ensuing tax levy.
    2.  The county legislature of any county shall direct the cancellation
  of any unpaid school tax relevied by such county pursuant to subdivision
  five of section thirteen hundred thirty or subdivision five  of  section
  thirteen  hundred  thirty-two of this chapter, or any unpaid village tax
  relevied by such county pursuant to subdivision four of section fourteen
  hundred forty-two of this chapter, against property of the state or  the
  United States where it is determined that the lien of such tax cannot be
  enforced,  or  where  the  lien  of  such  tax  is  rendered permanently
  unenforceable by operation of the provisions of any statute. The  amount
  of  any tax so cancelled shall be charged against the school district or
  village which levied such tax. The amount so charged  against  a  school
  district  or  village shall be withheld by the county treasurer from any
  moneys which shall become payable by him  to  such  school  district  or
  village  by reason of taxes which shall thereafter be returned to him as
  uncollected by such school district or village. No such cancellation  of
  any  unpaid  school  taxes or no such charge shall be made by the county
  legislature against any such school district or village unless ten days'
  notice thereof by mail shall be given to the school authorities thereof.
    3. Where a city,  town  or  village  has  the  power  to  enforce  the
  collection  of  delinquent  taxes, such city, town or village shall have
  the same powers and duties concerning the cancellation of void taxes  as
  is  granted  to  counties  pursuant  to the foregoing provisions of this
  section.  Void taxes may be cancelled and the amount of  such  cancelled
  taxes  shall  be apportioned and charged back to the appropriate county,
  village, school district or special district in the manner  provided  in
  the foregoing provisions of this section.