New York State Comptroller's Office Registers of Unpaid Taxes on Non-Resident Lands B0848

New York State Comptroller's Office Registers of Unpaid Taxes on Non-Resident Lands

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Overview of the Records

Repository:

New York State Archives
New York State Education Department
Cultural Education Center
Albany, NY 12230

Summary:

Volumes in this series contain detailed information regarding unpaid taxes on non-resident lands: town, lot number, description, assessed value, amount of unpaid tax, date of sale, person making payment, and amount paid. Abstracted information, apparently used to prepare lists of lands available for tax sales, is also included: years of unpaid taxes; owner; description and location of property; acreage or lot size; and amount owed for each year.

Creator:

New York (State). Comptroller's Office

Title:

Registers of unpaid taxes on non-resident lands

Quantity:

90.75 cubic feet

142 volumes

Inclusive Dates:

1799-1926

Series Number:

B0848

Arrangement

Chronological by tax year.

Scope and Content Note

B0848-85: These books record unpaid taxes on non-resident lands. Entries contain figures in columns. None of the columns are identified, but they appear to give town or city name; lot number; description of parcel sold; assessed valuation; amount of tax unpaid; date of sale; name of person making payment; and amount paid. There is a book for each tax year except 1837 and 1838.

B0848-99: These volumes (1799-1817, 1837-1926) contain information similar to that recorded in volumes in the original accession. Unpaid taxes of non-residents are recorded by the Comptroller's Office; subsequent payments, with dates and names of persons making payments, are also recorded. The volumes for years 1849-1851 are missing.

These volumes contain abstracted information apparently used to prepare lists of lands available for tax sales. These parcels were in arrears for later tax years than those making parcels eligible for sale in 1926 (the last year for which the Comptroller's Office was responsible for conducting tax-sales). Whether the parcels were later offered for sale by the Department of Taxation and Finance, which assumed the function of conducting tax-sales, is unknown.

Information given for each parcel includes the tax years for which taxes were unpaid; name of owner; description and location of property; acreage or lot size; and amount owed for each year. Entries for which the arrears were later paid or cancelled are dated and struck out. Some of these cancellations date to as late as 1949.

Related Material

11276 Accounts of unpaid taxes assessed on non-resident lands contains records from which the summary information in this series (B0848) is derived

B1608 Daybooks of Tax Payments, contains the original chronological recording of delinquent taxes paid.

Other Finding Aids

Available at Repository

B0848-99A: Volume list is available at the repository.

Access Restrictions

There are no restrictions regarding access to or use of this material.

Access Terms

Corporate Name(s):

New York (State). Department of Audit and Control

Geographic Name(s):

New York (State)

Subject(s):

Real property tax--New York (State)

Taxation--New York (State)

Genre(s):

Registers (Lists)

Land registers

Function(s):

Auditing

Recording land valuation