Finding Aid Search

Title

Registers of non-resident lands sold in tax sales

Series Number

B0953

Summary

This series consists of geographical registers recording the tax-sales of lands of non-residents and published volumes listing land to be sold for arrears of taxes. Information includes lot number, description of property, acreage, and information on payments and/or outstanding payments.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

Accounts of unpaid taxes assessed on non-resident lands

Series Number

11276

Summary

This series contains accounts of unpaid taxes on lands owned by non-residents. Through 1893 the records cover all counties except New York (Manhattan); after 1893 only Forest Preserve counties are represented. The accounts were prepared by the town tax collectors, certified as accurate by the county treasurer, and forwarded to the state comptroller for filing. Accounts list parcels owned by non-residents on which taxes were unpaid, and show the acreage, assessed valuation, and amount of tax due.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

Affidavits of publication of tax sale and redemption notices

Series Number

B0931

Summary

This series documents the announcement of pending tax-sales and redemptions of lands. Included are affidavits of publication of tax sale and redemption notices for land to be sold for taxes; county treasurers' receipts; notices of mortgage liens on land to be sold for taxes; published lists of lands to be sold; lists of newspapers publishing the notices; and lists of people receiving the notices. Also included are a map and tax assessment lists for draining a marsh in Madison County.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

Comptroller's Office certificates of sale of land for unpaid taxes

Series Number

B0918

Summary

This series consists of records certifying the purchase of parcels of land for unpaid taxes. Certificates include purchaser; number of acres or size of lot purchased; county; lot number and description; amount paid; and date of sale. Some certificates include an assignment to a third party.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

Certified abstracts of title of Forest Preserve lands

Series Number

B2057

Summary

The Forest Preserve Board was created to acquire land for the State of New York. This series consists of original abstracts of title and Comptroller's tax searches related to lands sold by the State Comptroller for unpaid taxes to be acquired by the State of New York.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

Register of occupied lands in Erie County sold as non-resident lands in tax sales of 1826-1885

Series Number

B1620

Summary

This volume was apparently created by the Erie County Guaranteed Search Company and submitted to the State Comptroller. An accompanying memorandum indicates that the volume documents occupied or resident lands in Erie County mistakenly sold as unoccupied or non-resident lands for unpaid taxes in the tax-sales of 1826-1885. The memorandum further indicates that the signers wish to make application to the comptroller for redemption of all lots listed that had not already been cancelled or redeemed.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

Abstracts of sales of lands for unpaid quit rents, road and marsh taxes, and U.S. Direct Tax

Series Number

B1621

Summary

The United States government levied a direct property tax in 1798, for which the state administered delinquent accounts. The tax-sale of 1808 was conducted for instances of nonpayment of the U.S. direct tax. This series consists of brief typewritten abstracts of information concerning unpaid quit rents, road and marsh taxes, and direct taxes.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

Daybook of tax and redemption payments to county treasurers

Series Number

B1609

Summary

In 1850, the legislature transferred the function of selling and conveying land for unpaid taxes to the county treasurers. The comptroller continued to receive copies of lists of unpaid non-resident taxes and of lands redeemed and finally conveyed. In 1855 the legislature restored the former system of comptroller's sales of non-resident lands. This register records tax and redemption payments made to county treasurers for overdue taxes on non-resident lands.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

Documents relating to cancellations and redemptions of tax sales

Series Number

B0933

Summary

This series includes denied applications for cancellation of tax sales; comptroller's orders setting aside cancellations; motions and stipulations to set aside cancellations; and denied applications to redeem lands from tax sales. Also included are a few notices to occupants to vacate lands and legal documentation related to an application for cancellation of a tax sale of 760 acres in the Old Military Tract, Townships #1 and # 2 of Essex County.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

Published notices of lands sold for unpaid taxes and unredeemed

Series Number

B0846

Summary

This series consists of notices listing lands sold by the state comptroller for unpaid taxes and still unredeemed. Each notice lists parcels by location; by patent, tract, township etc.; then by lot number or street address. Notices also state the acreage, the quantity of land sold and unredeemed, and the amount required to redeem the parcel from tax sale. Names of owners and purchasers are not included.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

Copies of certificates confirming title to state lands

Series Number

B1625

Summary

This series consists of original certificates issued by the State Tax Commission confirming the state's ownership of lands purchased at the 1926 tax-sale. Each certificate declares that proper notice has been served and that moneys required to redeem the land has not been paid to the State Tax Commission. Information on the verso of each certificate includes county; date; and book of deeds number and page in which the county clerk recorded the certificate of notice.

Access Restrictions

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

Title

Register of applications for cancellations of tax sales

Series Number

B1616

Summary

This volume lists information gathered from applications for cancellations of tax-sales. All of the applications were made in 1885 for tax-sales held as early as 1866. Information given for each entry includes name of applicant; date of application; description of land; tax-sale year; ground of application; and remarks. Grounds for cancellation frequently include failure of the assessors to certify assessment rolls; failure of the State Comptroller's office to follow proper notification procedures; and other reasons technical in nature.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

Daybooks of redemption payments made for non-resident lands sold for unpaid taxes

Series Number

B1617

Summary

This series of daybooks ("redemption diaries") documents daily receipts of payments made to the State Comptroller to recover title to property sold for unpaid taxes. Payments included delinquent taxes, interest, and other expenses incurred by the state in connection with the sale of the property. If full payment was made within two years, the tax-sale was voided. In such cases the purchase price was refunded to the buyer, and ownership of the property reverted to the original owner or occupant.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

County treasurers' correspondence and notices of lands to be sold for unpaid taxes

Series Number

B1990

Summary

This series consists largely of correspondence from county treasurers in the form of published notices clipped from local newspapers about upcoming sales of lands for unpaid taxes. Also included is correspondence notifying the comptroller of pending sales of land mortgaged to the Loan Commissioners. Other rare topics include cancellation of taxes and withdrawal of certain land from sales.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

Abstracts of deeds conveyed to purchasers of land sold for unpaid taxes

Series Number

B1614

Summary

These records contain abstracts of information originally included in deeds conveyed to purchasers of lands sold for unpaid taxes. The State Comptroller's Office was in charge of selling lands for unpaid taxes until 1926, when that function was assumed by the Department of Taxation and Finance. For each entry, information includes date of sale; sale amount; to whom deeded; description of property, including county and town, name of tract, number of acres, and description; and names of comptroller and deputy comptroller.

Access Restrictions

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

Title

Registers of cancelled tax-sales

Series Number

B1615

Summary

This series provides summary information on cancellation of tax sales held to sell lands for unpaid taxes. While tax-sales for as early as 1800 are referred to, and a few cancellations are included for as late as 1946, the cancellations generally date from 1818-circa 1930. Usual causes for cancellation include errors in tax assessment, mistakes in payment records before the tax-sale, and redemption payments made after the tax-sale was completed.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

Index to maps of undivided tracts and of tracts sold by the Comptroller for unpaid taxes

Series Number

B1606

Summary

The series indexes maps of lands sold for unpaid taxes by the comptroller in counties located inside (Volume 1) and outside (Volume 2) the Forest Preserve. The index lists tract; "old" map number; "new" map number; "case 'O'" map numbers; and the town in which the property is located.

Creator

• New York (State). Department of Audit and Control

Access Restrictions

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

Title

Notices to and from mortgagees of lands sold for taxes

Series Number

B0935

Summary

This series tracks the State's requirement to give mortgagees notice before lands sold for unpaid taxes are conveyed to purchasers. Volume 1 lists year of sale; name of tract, patent, or identifying information; when notice was served and filed; and sometimes redemption notes. Volume 2 records summary information from mortgagees claiming an interest in the property sold. Information includes filing date; mortgagor and mortgagee; mortgage date; amount claimed; location and address of land; description of land; and person claiming notice.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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

Title

Department of Taxation and Finance lists of state lands

Series Number

B0987

Summary

This series consists of lists of land acquired by the state at comptroller's tax sales. Most of the lots are within the Adirondack Forest Preserve. Information usually includes a description of the parcel acreage; date of sale; source of acquisition; person to whom the parcel was sold; and (sometimes) redemption or cancellation of sale. These lists may have been used as hearing or trial exhibits.

Access Restrictions

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

Title

New York State Comptroller's Office tax sale notices to occupants of lands sold

Series Number

B0945

Summary

This series consists of tax sale notices to occupants of lands sold and summary information derived from tax sale notices. Notices record name of occupant, date of tax sale, location of premises sold, purchase price, and date of conveyance. Bound volumes in accretion B0945-99 provide summary information taken from the original notices found in accretions B0945-85 and B0945-99A.

Creator

• New York (State). Comptroller's Office

Access Restrictions

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