New York Real Property Tax Law Section 930 - Payment of taxes to county treasurer by certain utility corporations.

930. Payment of taxes to county treasurer by certain utility corporations. 1. Any railroad, telegraph, telephone, electric, gas, water or pipe line corporation or person assessed for oil and gas rights may within thirty days after receipt by the county treasurer of the notice given pursuant to subdivision two of section nine hundred six of this chapter pay any taxes on real property owned by it to such county treasurer without interest within thirty days of the receipt by the county treasurer of the notice given pursuant to subdivision two of section nine hundred six of this article or the last date for payment of taxes without interest otherwise provided by subdivision one of section nine hundred twenty-four of this title, whichever is later. The county treasurer shall credit the appropriate collecting officer with the amounts of taxes so received and shall give notice to him of any such taxes not received by him.

2. The collecting officer may receive such taxes at any time until the expiration of his warrant, but shall not enforce payment thereof until receipt of such notice from the county treasurer.


Last modified: February 3, 2019