Relates to authorizing the city of Niagara Falls to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy

This bill authorizes the city of Niagara Falls to add unpaid housing, building, and fire code violation penalties, costs, and fines to the city's annual tax levy, provided they are court-ordered, unpaid for one year after final judgment, and equal to at least 5% of the property's tax value. Property owners must receive a 30-day notice detailing the violations, amounts owed, and foreclosure process, while owner-occupied primary residences are exempt. Tenants in at-risk properties must be offered relocation assistance before tax foreclosure, and owners can avoid sale by curing violations or paying the debt before the redemption period ends. If property is sold at auction, surplus funds from the sale (after covering code violation debt) are returned to the former owner.