New York Real Property Tax Law Title 3 - COLLECTION OF TAXES; RETURN OF COLLECTING OFFICER

• 920 - Notice of Receipt of Tax Roll and Warrant.
  1. Upon receipt of the tax roll and warrant, the collecting officer of each city and town shall cause a notice to be published once...
• 922 - Statement of Taxes to Be Mailed.
  1. (a) Upon receipt of the tax roll and warrant, the collecting officer shall mail or, subject to the provisions of section one hundred four...
• 923 - Duplicate Tax Statements for Elderly and Disabled Property Owners.
  1. Definitions. For purposes of this section: (a) "eligible taxpayer" shall mean a senior citizen or disabled owner-occupant of residential real property consisting of no...
• 924 - Collection of Taxes; Interest.
  1. The collecting officer shall receive taxes at the times and places set forth in the notice of receipt of the tax roll and warrant...
• 924-a - Interest Rate on Late Payment of Taxes and Delinquencies.
  1. The amount of interest to be added on all taxes received after the interest free period and all delinquent taxes shall be one-twelfth the...
• 924-b - Waiver of Interest or Penalties or Other Charges on Brownfield Properties.
  Notwithstanding any provision of law to the contrary, the governing body of any tax district shall be authorized, by resolution, to permit the enforcing officer...
• 925 - Payment of Taxes by Mail or Designated Delivery Service.
  1. (a) Notwithstanding any contrary provision of this chapter, or of any general, special or local law, code or charter, if payment for the amount...
• 925-a - Extension of Time for Collection.
  1. Notwithstanding any contrary provision of this chapter, or of any general, special or local law, code or charter, if the final date for collection...
• 925-b - Extension; Certain Persons Sixty-Five Years of Age or Over.
  Notwithstanding any contrary provision of this chapter, or any general, special or local law, code or charter, the governing body of a municipal corporation other...
• 925-c - Payment of Real Property Taxes via the Internet.
  Notwithstanding any contrary provision of this chapter, or of any general, special or local law, code or charter, real property taxes may be paid via...
• 925-d - Deployed Military; Extension.
  Notwithstanding any other provision of law which relates to the collection of real property tax owed to a municipal corporation or to the imposition of...
• 926 - Personal Liability for Taxes; Optional Method of Collection.
  * 1. The owner of real property, or of an interest therein, if a resident of the city or town in which such property or...
• 926-a - Liability for Taxes of Owners and Renters of Certain Residential Property.
  * 1. Notwithstanding the provisions of any other law to the contrary, a renter whose interest has been described in section three hundred four of...
• 928-a - Partial Payment of Taxes.
  1. (a) Notwithstanding the provisions of any general or special law to the contrary, each collecting officer is hereby authorized to accept from any taxpayer...
• 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...
• 931 - Payment of Taxes to County Treasurer by Certain Utility Corporations With Respect to Single Payments for Multiple Parcels.
  The county treasurer or the collecting officer may receive a single payment from any railroad, telegraph, telephone, electric, gas, water or pipeline corporation or person...
• 932 - Payment of Taxes on Part of a Parcel of Real Property.
  1. The collecting officer shall receive the tax on part of a parcel of real property provided the person offering to pay such tax shall...
• 934 - Apportionment of Taxes by County Court.
  1. When the real property of one person has been erroneously assessed with the real property of another, any person aggrieved thereby may apply to...
• 936 - Return of Unpaid Delinquent Taxes.
  1. Upon the expiration of his warrant, each collecting officer shall make and deliver to the county treasurer an account, subscribed and affirmed by him...
• 938 - Extension of Time for Collection.
  1. Upon application of the common council of a city or the supervisor of a town, the county treasurer may extend the time for collection...
• 940 - Payment of Amounts Collected.
  1. Each collecting officer shall, within one week from the date of expiration of his warrant, pay over to the persons specified in such warrant...
• 942 - Payment of Taxes to County Treasurer After Return of Collecting Officer.
  The amount of any unpaid tax on any parcel of real property returned to the county treasurer by the collecting officer in accordance with section...
• 944 - Power of County Court Upon Default of Collecting Officer.
  1. If any collecting officer shall neglect or refuse to pay over the moneys collected by him to any of the persons to whom he...
• 946 - Retention of Tax Roll.
  Notwithstanding any law to the contrary, where a tax roll indicating the date of payment of the tax, any receipt number, and related information is...
• 948 - Losses by Default of Collecting Officer or Treasurer.
  All losses sustained by reason of the default of any collecting officer shall be a charge upon the city or town of which he is...
• 950 - Satisfaction of Undertaking of Collecting Officer.
  Upon the settlement of the account of taxes of a collecting officer in any city or town, the county treasurer shall, if requested, and if...

Last modified: February 3, 2019