TAX ACT 2025

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The Erie County Tax Act, enacted in 1942 and amended through August 2008, outlines the assessment, levy, and collection of taxes within Erie County, including provisions for school district taxes. It details the processes for tax delinquency, foreclosure of tax liens, and the sale of properties due to unpaid taxes. The act also establishes the roles and responsibilities of county officials such as the commissioner of finance and the county treasurer. Additionally, it includes guidelines for compromising or canceling taxes and provides a framework for handling illegal or erroneous tax assessments.

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