926-A – Liability for Taxes of Owners and Renters of Certain Residential Property.
* § 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 this chapter shall be personally liable for the taxes levied on such interest. 2. The owner of […]
928-A – Partial Payment of Taxes.
§ 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 at any time partial payments for or on account of taxes, special ad valorem levies or special assessments and apply such payments on the […]
930 – Payment of Taxes to County Treasurer by Certain Utility Corporations.
§ 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 receipt by the county treasurer of the notice given pursuant to subdivision two of section nine hundred six […]
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 […]
908 – Separate Entries for Land and Improvements.
* § 908. Separate entries for land and improvements. 1. The city assessor shall prepare the assessment roll in accordance with the provisions of section five hundred two of this chapter, except that provision shall be made for the separate entry on the assessment roll of the amount of the total assessment allocated to improvements. […]
909 – Inapplicability of Title.
* § 909. Inapplicability of title. The provisions of this title may not be adopted if the city of Amsterdam elects to adopt the provisions of article nineteen of this chapter. * NB Expired July 1, 2001
910 – Tax District.
§ 910. Tax district. The term “tax district” as used in this title means (a) a county, city, town, village, school district or special district, having the power to levy, assess and enforce the collection of taxes, special ad valorem levies, special assessments or other charges imposed upon real property by or on behalf of […]
912 – Priority of Tax Liens.
§ 912. Priority of tax liens. All tax liens of tax districts which become liens against a parcel of real property in the same calendar year shall have priority over all tax liens of preceding years against such parcel except that where a general, special or local law provides that a tax district holding and […]
914 – Parity of Tax Liens.
§ 914. Parity of tax liens. All tax liens of tax districts which become liens against a parcel of real property in the same calendar year shall rank on a parity except that where a general, special or local law provides that a tax district holding and owning a tax lien for levies imposed by […]
920 – Notice of Receipt of Tax Roll and Warrant.
§ 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 a week for two successive weeks in the official newspaper of such city or town, or if no newspaper has […]