New York Real Property Tax Law Title 2 - LEVY AND COLLECTION OF TAXES

• 1420 - Levy and Extension of Taxes.
  1. On or before the fifteenth day of May or such other date as may be applicable pursuant to section 5-510 or section 17-1729 of...
• 1422 - Lien Date.
  The annual village tax shall be a lien on real property on which it is levied from the first day of the fiscal year for...
• 1424 - Apportionment of Tax Lien.
  1. The assessors shall, at the written request of the owner, mortgagee or prospective purchaser or mortgagee, apportion any tax lien affecting property which is...
• 1426 - Warrant for Collection of Taxes.
  1. Upon the completion of the tax levy and on or before the twentieth day of May or such other date as may be applicable...
• 1428 - Notice of Receipt of Tax Roll and Warrant.
  1. Upon receiving the tax roll and warrant and on or before the first day of June or such other date as may be applicable...
• 1430 - Statement of Taxes to Be Mailed.
  1. The village treasurer shall, immediately after the receipt of the tax roll and warrant, mail statements of taxes in the same manner as provided...
• 1431 - Town Receiver of Taxes in Certain Counties As Village Receiver.
  In each village in this state within a county having a population of more than three hundred thousand, and less than four hundred thousand, according...
• 1432 - Collection of Taxes; Interest.
  1. The treasurer shall receive taxes at the time and place specified in the notice of receipt of the tax roll and warrant. After the...
• 1433 - Certification and Collection of Taxes in Certain Counties.
  All village taxes and assessments which have been or shall have been imposed in any such village shall be certified to said receiver of taxes...
• 1434 - Partial Payment of Taxes.
  1. Notwithstanding any provision of this article to the contrary, the board of trustees of any village may by resolution determine to collect taxes in...
• 1436 - Return of Unpaid Taxes.
  1. The return of unpaid taxes by the treasurer, or a copy thereof certified by the clerk under the corporate seal, shall be presumptive evidence...
• 1437 - Cancellation of Void Taxes.
  The board of trustees of any village may, and shall upon order of the county court, direct the cancellation of any unpaid tax levied or...
• 1438 - Collection of Taxes by Village Clerk.
  1. At the annual meeting of the board of trustees, such board may determine by resolution that the taxes in the village shall be collected...
• 1439 - Agreements Between Villages in Nassau County and the County of Nassau, Towns, Special and School Districts Therein; and Between Villages in Westcheste
  1439. Agreements between villages in Nassau county and the county of Nassau, towns, special and school districts therein; and between villages in Westchester county and...
• 1440 - Civil Actions to Recover Unpaid Taxes.
  1. After the lapse of thirty days from the return of the treasurer, an action may be maintained, as upon contract, by the village to...
• 1442 - Alternative Method for Collection of Delinquent Village Taxes.
  1. Notwithstanding the provisions of this article, or any general, special or local law to the contrary, the legislative body of any county, except counties...

Last modified: February 3, 2019