New York Real Property Tax Law Title 5 - PROVISIONS OF GENERAL APPLICATION; MISCELLANEOUS

• 980 - Tax Statements and Receipts to Show Nature and Amount of Local Assistance by State.
  1. Notwithstanding any general, special or local law, every statement and receipt issued by any public officer or employee for taxes levied upon real property...
• 981 - Tax Statements to Include Notice of Arrears.
  1. Notwithstanding any general, special or local law, if at the time of the preparation of a statement of taxes, the real property to which...
• 982 - Notice to Non-Residents in Towns.
  1. Any person or corporation, who or which owns or has an interest in real property liable to taxation in a town and is a...
• 984 - Notice to Non-Residents in Cities.
  1. Any person or corporation, who or which owns or has an interest in real property liable to taxation in any city and is a...
• 986 - Receipts for Taxes.
  1. The collecting officer shall upon request or by notice on the tax bill of a person paying a tax, deliver, forward by mail, or,...
• 987 - Notice of Unpaid Taxes.
  1. The collecting officer shall, on or after the thirty-first day following the expiration of the period during which taxes may be paid without interest,...
• 988 - Remedy of Occupant for Taxes Paid by Him.
  If a tax upon real property has been collected from any occupant, and any other person by agreement or otherwise is liable to pay such...
• 990 - Supplementary Proceedings to Collect Taxes.
  1. If a tax exceeding ten dollars is returned by the proper collecting officer uncollected, the enforcing officer may within one year thereafter, or at...
• 992 - Action for Sequestration.
  1. Notwithstanding any provisions of a county tax act to the contrary, it shall be the duty of the attorney general, upon being informed by...
• 994 - No Fine or Imprisonment for Non-Payment of Taxes.
  Neglect or refusal to pay any tax shall not be punishable as a contempt or as misconduct and no fine shall be imposed for such...
• 995 - Collection of Taxes and Special Assessments From a Municipal Corporation.
  Real property owned by a municipal corporation shall not be sold or conveyed by foreclosure or otherwise for the nonpayment of any tax or special...
• 996 - Contracts With Banks for the Collection of Taxes and Certain Special Assessments.
  1. Notwithstanding any general, special or local law to the contrary, a municipal corporation having the responsibility for collection of taxes or special assessments, or...
• 999 - Levy and Collection of Certain Taxes in the County of Ontario and City of Geneva.
  Notwithstanding any other provisions of law to the contrary, every tax apportioned and directed to be levied by the board of supervisors of the county...

Last modified: February 3, 2019