994 – No Fine or Imprisonment for Non-Payment of Taxes.
§ 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 non-payment, nor shall any person be imprisoned or otherwise punishable on account of non-payment of any tax or of any […]
995 – Collection of Taxes and Special Assessments From a Municipal Corporation.
§ 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 assessment. Any tax or special assessment validly levied or charged against real property owned by a municipal corporation […]
996 – Contracts With Banks for the Collection of Taxes and Certain Special Assessments.
§ 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 both, may enter into agreements with a bank, or with two or more banks, for the […]
999 – Levy and Collection of Certain Taxes in the County of Ontario and City of Geneva.
§ 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 of Ontario in the city of Geneva shall be levied and collected as […]
988 – Remedy of Occupant for Taxes Paid by Him.
§ 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 tax or any part thereof, such occupant shall be entitled to recover the amount which such person should have paid […]
990 – Supplementary Proceedings to Collect Taxes.
§ 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 such time as may otherwise be prescribed by law, apply to the court for the institution of proceedings supplementary to execution, as upon […]
992 – Action for Sequestration.
§ 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 the county treasurer of any county having a population of one hundred thousand or less that any corporation refuses or neglects to pay the taxes […]
980 – Tax Statements and Receipts to Show Nature and Amount of Local Assistance by State.
§ 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 by or for a municipal corporation shall set forth in the manner prescribed by […]
980-A – Tax Credits for Contributions to Certain Funds.
§ 980-a. Tax credits for contributions to certain funds. 1. (a) A municipal corporation that has established a fund pursuant to subdivision forty-four of section sixteen hundred four of the education law, subdivision twelve-b of section seventeen hundred nine of the education law, subdivision fifty-four of section twenty-five hundred ninety-h of the education law, or […]
981 – Tax Statements to Include Notice of Arrears.
§ 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 the statement relates is subject to a delinquent tax, the statement of taxes shall include a legend in substantially the following […]