932 – Payment of Taxes on Part of a Parcel of Real Property.
§ 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 furnish a particular specification of such part, including an apportionment of the assessment thereof made by the […]
934 – Apportionment of Taxes by County Court.
§ 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 the county court by petition duly verified, to have the taxes thereon apportioned. The application shall be made on eight days’ notice […]
936 – Return of Unpaid Delinquent Taxes.
§ 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 as true under the penalties of perjury, of all taxes listed on the tax roll which remain unpaid, except that such collecting officer […]
938 – Extension of Time for Collection.
§ 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 of taxes levied therein to a day not later than the first day of June in any year except that in the counties […]
924-B – Waiver of Interest or Penalties or Other Charges on Brownfield Properties.
§ 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 to effect the cancellation in whole or in part of any interest, penalties or other charges on […]
925 – Payment of Taxes by Mail or Designated Delivery Service.
§ 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 of any taxes on real property, accompanied by the statement of such taxes, is enclosed in a postpaid wrapper […]
925-A – Extension of Time for Collection.
§ 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 of taxes, or for the collection of taxes without penalty, or for the collection of taxes at a lesser prescribed penalty interest rate […]
925-B – Extension; Certain Persons Sixty-Five Years of Age or Over.
§ 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 than a county may, by resolution adopted prior to the levy of any taxes on real property located within […]
925-C – Payment of Real Property Taxes via the Internet.
§ 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 the internet under the terms and conditions set forth in section five-b of the general municipal law.
925-D – Deployed Military; Extension.
§ 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 penalties or interest therefor for a late payment owed by a person who has been deployed by the military or by the spouse or domestic […]