US Lawyer Database

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 […]

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-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 […]

982 – Notice to Non-Residents in Towns.

§ 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 non-resident thereof, may file with the town clerk thereof a notice stating (a) his name, residence and post-office address, or in case of […]