reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 1336 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1336 - Collection of Taxes in Installments in School Districts Other Than City School Districts; Method of Election; Certification.

§  1336. Collection of taxes in installments in school districts other   than city  school  districts;  method  of  election;  certification.  1.   Notwithstanding  any  of  the  provisions  of  this chapter or any other   general, special or local law to the contrary, upon the enactment  of  a   local  law  by  a county pursuant to section nine hundred seventy-two of   this chapter, the school authorities of a school district, other than  a   city  school  district,  may  determine  that  thereafter and until such   action be duly rescinded, any taxes in excess of fifty dollars levied by   it upon any parcel of real property within such county  situated  within   the  school  district,  may  be paid in installments as provided in such   local law.2. The determination pursuant to subdivision one of  this  section  or   section  thirteen  hundred thirty-seven of this article shall be made by   resolution of the school authorities prior to the annual meeting of  the   school  district,  and  when such resolution shall have been adopted, it   shall be certified by the clerk of the school district to the  clerk  of   the  board of supervisors on or before the first day of August following   such annual district meeting. Such resolution may be rescinded prior  to   any  annual  meeting  of  such  school  district  following the adoption   thereof.3. Whenever a resolution has been adopted pursuant  to  this  section,   the  notice  required  to be given by the collecting officer pursuant to   section thirteen hundred twenty-two of this  chapter  shall  state  that   taxes  may  be  paid  in  installments  as  provided  in such local law.   Warrants for the  collection  of  taxes  levied  while  such  resolution   continues   in  force  shall  contain  appropriate  directions  for  the   collection of taxes in the manner specified in such local law.
NY Real Prop Tax L § 1338 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1338 - Statement of Taxes to Be Mailed.

§  1338.  Statement  of taxes to be mailed. 1. Upon receipt of the tax   roll and warrant, the collecting officer shall mail  to  each  owner  of   property listed thereon, a statement of taxes as provided by law.2.  Such statement shall recite that such owner may elect, pursuant to   section thirteen hundred forty of this chapter, to  pay  the  taxes  set   forth  in  the  statement  in  installments as provided in the local law   enacted by the county pursuant to section nine  hundred  seventy-two  of   this chapter.
NY Real Prop Tax L § 1340 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1340 - Owner of Real Property May Elect to Pay School District Taxes in Installments.

§  1340. Owner of real property may elect to pay school district taxes   in installments. 1. Upon receipt of the statement of taxes, any owner of   real property may elect to pay the total amount of the taxes  set  forth   in such statement without regard to this section; or he may elect to pay   such taxes in installments as provided in the local law enacted pursuant   to section nine hundred seventy-two of this chapter.2. If the owner is eligible to participate in the installment program,   and  elects  to do so, he or she shall pay to the collecting officer the   amount  set  forth  in  such  statement   and   designated   as   "first   installment".    The amount of each succeeding installment shall be paid   to the county treasurer on or before the date specified  in  such  local   law.3.    If  any  such installment is not paid on or before the date when   due, interest shall be added to the amount of any  such  installment  at   the rate as determined pursuant to section nine hundred twenty-four-a of   this  chapter,  or such other law as may be locally applicable, for each   one month or part thereof until paid. No such installment  may  be  paid   unless  all  prior  installments  of  current taxes, including interest,   shall have been paid or shall be paid at the same time.4. The owner of real property who elects to pay taxes in  installments   as provided in this section shall indicate his election by remitting the   amount  of  the first installment to the collecting officer on or before   the date upon which it is  due  or  not  later  than  within  five  days   thereafter; provided, however, that in the event the amount of the first   installment  is  paid after the date upon which it was due, the interest   rate set forth in subdivision three of this section shall apply.5. The failure or neglect by an owner of  real  property  to  pay  the   first installment as provided in subdivision four of this section, shall   be  construed  as  an  election by such owner to pay the total amount of   such taxes in one payment in the manner provided by law.6. Upon the expiration of the  time  for  the  payment  of  the  first   installment  as  provided  in  subdivision  four  of  this  section, the   collecting officer shall make and deliver to the county treasurer a list   of the names of the owners of real property who have paid the amount  of   the  first installment to such collecting officer. The form of such list   shall be prescribed and furnished by the county treasurer.
NY Real Prop Tax L § 1342 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1342 - Payment by County Treasurer.

§  1342. Payment by county treasurer. Within ten days after the school   authorities of a school  district,  which  has  adopted  the  resolution   pursuant  to  section  thirteen  hundred  thirty-six or section thirteen   hundred thirty-seven of this chapter,  shall  have  transmitted  to  the   county treasurer the statement of unpaid taxes in the manner provided by   law,  the  county treasurer shall pay over to the officer charged by law   with the custody of the school district moneys, an amount equal  to  the   amount  of  taxes  which an owner of real property has elected to pay in   installments pursuant to section thirteen hundred forty of this  chapter   less  the amount of the first installment. Such payment may be made from   moneys not otherwise appropriated or committed, from moneys appropriated   for a contingent fund or pursuant to the local finance law.
NY Real Prop Tax L § 1504 (2021)
2021 New York Laws RPT - Real Property Tax Article 15 - Special Provisions Relating to Certain Assessing Units 1504 - Penalties and Interest Payments in Towns of Dutchess County.

§  1504.  Penalties and interest payments in towns of Dutchess county.   1.  Notwithstanding the provisions of any general or special law to  the   contrary,  the  following  scale  of  penalties  and  interest is hereby   prescribed for the neglect to pay  county  or  town  taxes,  special  ad   valorem  levies  or  special assessments in towns in Dutchess county: if   paid on or before the last day of February after the notice required  by   section  nine  hundred twenty of this chapter, there shall be no penalty   or interest; if paid thereafter and on or before the last day of  March,   two  per  centum;  if  paid  thereafter and on or before the last day of   April, three per centum; if paid thereafter and on or  before  the  last   day  of  May, four per centum; if paid thereafter five per centum and if   paid to the county treasurer at  the  rate  of  interest  as  determined   pursuant to section nine hundred twenty-four-a of this chapter from June   first  to  the date of tax sale with expenses of publication now allowed   by law, and the form of notice prescribed by section nine hundred twenty   of this chapter shall be made to  conform  to  the  provisions  of  this   section by the collecting officers in Dutchess county.2. 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 shall fall on  a  Saturday,  Sunday  or   public   holiday,  an  extension  for  the  collection  of  taxes  shall   automatically be in effect until the first business day  following  such   date  and  the  date  for  paying  over  taxes  shall be extended to the   following day.
NY Real Prop Tax L § 1506 (2021)
2021 New York Laws RPT - Real Property Tax Article 15 - Special Provisions Relating to Certain Assessing Units 1506 - Penalty and Interest Payments in Cities and Towns in Rensselaer County.

§  1506.  Penalty  and  interest  payments  in  cities  and  towns  in   Rensselaer county. Notwithstanding the  provisions  of  any  general  or   special  law to the contrary, the following scale of penalties is hereby   prescribed for the neglect to pay the county, or town taxes, special  ad   valorem  levies or special assessments in cities and towns in Rensselaer   county: if not paid on or before or during the  period  of  thirty  days   after  the  mailing  of  the  tax  bills  by  the collecting official or   February fifteenth, whichever date shall be the earlier after the notice   required by section nine hundred twenty of this chapter, one per  centum   except in towns of the first class and those towns in which a town clerk   acts  as collecting officer, in which towns there shall be no penalty or   interest; if paid thereafter and before the last day of March,  two  per   centum  in  all cities and towns; if paid thereafter and before the last   day of April, three  per  centum  in  all  cities  and  towns;  if  paid   thereafter and before the last day of May, four per centum in all cities   and  towns; if paid thereafter and before the last day of June, five per   centum in all cities and towns; if paid thereafter and before  the  last   day  of  July, six per centum in all cities and towns; if paid after the   first of August and before the last day of September, eight  per  centum   in  all  cities  and towns and if paid thereafter after the first day of   October and the last day of November, ten per centum in all  cities  and   towns,  together with expenses of publication of tax sale advertising as   now allowed by law.
NY Real Prop Tax L § 1510 (2021)
2021 New York Laws RPT - Real Property Tax Article 15 - Special Provisions Relating to Certain Assessing Units 1510 - Solid Waste Fees

§  1510.  Solid  waste  fees.  Notwithstanding  the  provisions of any   general or special law to the contrary, the legislative body of a county   may by resolution direct the collecting officers of the  towns  in  such   county  to  collect  solid  waste  fees at the same time and in the same   manner as county and town taxes are collected. Such fees shall  be  paid   by  such collecting officers to the appropriate officer of the county in   the same manner and at the same time as county taxes.
NY Real Prop Tax L § 1514 (2021)
2021 New York Laws RPT - Real Property Tax Article 15 - Special Provisions Relating to Certain Assessing Units 1514 - Partial Payment of Taxes and Tax Liens in Westchester County.

§  1514. Partial payment of taxes and tax liens in Westchester county.   Notwithstanding the provisions of any general  or  special  law  to  the   contrary,  in  the  county  of  Westchester the common council, board of   aldermen, commission or other legislative body of any city  by  whatever   name  called  may  by  resolution  or ordinance authorize the collecting   officer in such city to accept from any taxpayer  at  any  time  partial   payments  for  or  on  account  of  taxes, special ad valorem levies and   special assessments or on account of any tax liens  owned  and  held  by   such  city  in  such amount or manner and apply such payments on account   thereof in such manner as  may  be  prescribed  in  such  resolution  or   ordinance.  Notwithstanding the provisions of any general or special law   to  the  contrary,  such resolution or ordinance may provide that if any   installment subsequent to the first installment is paid in the month  in   which  it  becomes due, the penalty accrued against such installment may   be reduced; provided, however, that such penalty shall  not  be  reduced   below  the  rate  of  two  per  cent,  through  the  month in which such   installment is due,  but  if  not  paid  in  the  month  in  which  such   subsequent  installment is due, penalties subsequent to that month shall   be as presently defined in existing law. No installment payment provided   for under this section shall be due later than one month  prior  to  the   date upon which the assessment roll on which the tax is levied is closed   and  succeeded  by a new roll. After receiving any such partial payment,   interest and penalties shall be charged against the unpaid balance only.   The acceptance of a partial payment shall be deemed not  to  affect  any   rights  and  powers of such city in any general or special act including   charter or local laws, but such rights and powers shall remain  in  full   force  and  effect  to enforce collection of the unpaid balance together   with interest, penalties and other lawful charges thereon.
NY Real Prop Tax L § 1570 (2021)
2021 New York Laws RPT - Real Property Tax Article 15-B - State Aid for Improved Real Property Tax Administration 1570 - Standards of Real Property Tax Administration.

§ 1570. Standards of real property tax administration. 1. For purposes of   this   article,  on  or  before  January  first,  nineteen  hundred seventy-eight, the commissioner shall promulgate rules  and  regulations establishing  minimum  standards  for  a  system  of  real  property tax administration to include but not be limited to:  (a) the collection and maintenance of real property valuation data;  (b) the maintenance of records of transfers of real property;  (c) the preparation of assessment rolls;  (d) the full disclosure to owners of real property as to the estimated effect of any changes in the assessed valuation of real property;  (e) the preparation of tax rolls and tax bills; and  (f) a system of accounting for the collection of real property taxes.   2. For purposes of paragraphs (e) and (f) of subdivision one  of  this section,  such  rules  and  regulations  shall be promulgated only after consultation with the department of audit and control.   3. The commissioner may provide technical  services  to  an  assessing unit  or  to  a  county  acting  on behalf of any or all assessing units within such county to assist in the implementation of a system  of  real property  tax administration which conforms to the standards established pursuant to subdivision one of this section. Such services  may  include the  provision  of  electronic data processing time and programs and the provision of advice and assistance in  the  managing  of  contracts  for electronic data processing services.
NY Real Prop Tax L § 1574 (2021)
2021 New York Laws RPT - Real Property Tax Article 15-B - State Aid for Improved Real Property Tax Administration 1574 - Application of Article.

§  1574.    Application  of article.   This article shall apply to all   counties, cities and towns in the state.
NY Real Prop Tax L § 1575 (2021)
2021 New York Laws RPT - Real Property Tax Article 15-B - State Aid for Improved Real Property Tax Administration 1575 - Annual Report.

§  1575.  Annual report. The commissioner shall submit a comprehensive   report to the governor, the president pro tem  of  the  senate  and  the   speaker  of the assembly annually beginning March thirty-first, nineteen   hundred ninety-seven, concerning the  effectiveness  of  all  financial,   administrative  and  technical incentives and assistance provided by the   state for  the  improvement  of  property  tax  administration  and  the   commissioner's   recommendations   relating   to   such  incentives  and   assistance.
NY Real Prop Tax L § 1580 (2021)
2021 New York Laws RPT - Real Property Tax Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing 1580 - Legislative Findings.

§  1580.  Legislative findings. The legislature hereby finds that many   municipalities now employ electronic data processing equipment in  their   administration  of  the  real property tax.   Most of the statutes which   currently govern the preparation of assessment rolls, tax rolls and  tax   bills  were  enacted  prior  to  the development of the computer and its   implementation in real property tax systems. As such, these laws,  while   still  appropriate  in  the  case  of manually prepared rolls and bills,   often  serve as impediments to the use of modern technology.The purpose of this article is to eliminate  these  impediments  while   preserving  the substance of the law in regard to matters such as public   access, security of information, and the rentention  of  assessment  and   taxation  records.  Related  amendments  have  also been made to various   sections of this chapter, the town law and the village law.
NY Real Prop Tax L § 1581 (2021)
2021 New York Laws RPT - Real Property Tax Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing 1581 - Definitions.

§ 1581. Definitions. For purposes of this article:1. "Data file" means the compilation of assessment information used in   the  preparation  of  assessment  rolls,  tax  rolls,  tax  bills or any   combination thereof, in a system of  real  property  tax  administration   which employs electronic data processing equipment.2.  "Electronic  data  processing"  means  the use of the computer for   operations which include  the  storing,  retrieving,  sorting,  merging,   calculating and reporting of data.3.  "Machine readable" means information in a form legible through the   use of mechanical devices.4. "Posted tax roll" means a tax roll including the date of payment of   a tax, any receipt number and related information.
NY Real Prop Tax L § 1582 (2021)
2021 New York Laws RPT - Real Property Tax Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing 1582 - Form of Rolls; Delivery.

§ 1582. Form of rolls; delivery. 1. Assessment rolls and tax rolls may   be  prepared by means of electronic data processing, and may be prepared   in any form which can be made readily available in legible form.  If  an   assessment  roll  or  tax  roll  is machine readable only, the office in   which that roll is filed must have a sufficient number  of  machines  to   ensure  ready public access and the staff to assist the public in use of   the machines, whenever the roll is required by law to be  available  for   public inspection.2.  Where  a  provision  of law requires the delivery of an assessment   roll or tax roll and there is agreement between the  recipient  and  the   person  or  body  responsible  for  the  delivery,  the  data file which   includes the information necessary to the preparation of the roll    may   be delivered in lieu of the document itself.
NY Real Prop Tax L § 1584 (2021)
2021 New York Laws RPT - Real Property Tax Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing 1584 - Attachment to Rolls.

§  1584.  Attachment  to  rolls.  In  any  case  in which this chapter   requires a document to be attached or annexed to an assessment  roll  or   tax roll, and such roll is prepared in machine readable form only, those   requirements  shall  be deemed satisfied if the document is filed at the   time required by law and kept with the assessment roll or tax roll.  The   roll must include a  statement  to  the  effect  that  the  document  or   documents are on file and where they are filed.
NY Real Prop Tax L § 1588 (2021)
2021 New York Laws RPT - Real Property Tax Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing 1588 - Posted Tax Roll.

§  1588.  Posted tax roll. Notwithstanding any provision of law to the   contrary, information regarding date of payment of  taxes,  the  receipt   number  and  related  information  need not be posted on the tax roll or   other printed record of payment if that information is entered into  the   data  file  and  retained  by  means of electronic data processing. This   information must be stored so that it can be made readily  available  to   the  public  in  legible  form.  At the conclusion of the period for the   redemption of property from taxes which become a lien on  such  roll,  a   copy  of  the posted tax roll shall be produced in either a paper format   or archival quality microform and be permanently retained  as  a  public   record.
NY Real Prop Tax L § 1592 (2021)
2021 New York Laws RPT - Real Property Tax Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing 1592 - Rules and Regulations.

§  1592.  Rules and regulations. The commissioner may promulgate rules   and regulations necessary to the implementation of this article.
NY Real Prop Tax L § 1594 (2021)
2021 New York Laws RPT - Real Property Tax Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing 1594 - Application of Article.

§  1594.  Application  of  article.  This  article  shall apply to all   municipal corporations.
NY Real Prop Tax L § 1600 (2021)
2021 New York Laws RPT - Real Property Tax Article 16 - Consolidated Assessing Units 1600 - Statement of Purpose.

§  1600.  Statement  of  purpose.  The  purpose  of this article is to   establish  a  mechanism  by  which  two  or  more  assessing  units  may   consolidate  their  assessment  functions  and  thereby  provide quality   assessment services to all their taxpayers at a reasonable cost.
NY Real Prop Tax L § 1602 (2021)
2021 New York Laws RPT - Real Property Tax Article 16 - Consolidated Assessing Units 1602 - Establishment of Consolidated Assessing Units.

§   1602.  Establishment  of  consolidated  assessing  units.  1.  The   governing bodies of two or more assessing units,  except  villages,  are   hereby  authorized  to  establish  a consolidated assessing unit for the   purposes hereinafter stated and in the manner hereinafter provided.2. A consolidated assessing unit shall be established upon the passage   of an identical local law by each city and town which  is  to  join  the   consolidated  assessing  unit.  Such  a  local  law  shall be subject to   permissive referendum and must be adopted by  all  affected  cities  and   towns  at least two months before the first taxable status date to which   it is to apply. A copy of each such local law shall be  filed  with  the   commissioner within thirty days of the adoption thereof.3.  Each  such  local  law  shall  provide that a revaluation shall be   implemented on the first assessment roll of the  consolidated  assessing   unit,  unless (a) the commissioner certifies that each of the cities and   towns establishing the consolidated assessing  unit  has  implemented  a   revaluation  or update, and (b) each such revaluation or update shall be   no more than three years old as of the first taxable status date of  the   consolidated assessing unit.4.  The  dates  applicable to the assessment process in a consolidated   assessing unit, including valuation date, taxable status date,  and  the   dates  for the filing of the tentative and final assessment rolls, shall   be as provided in articles three and five of  this  chapter,  except  as   otherwise provided in this article.5.  For  purposes  of  this  article,  the cities and towns which have   established a consolidated assessing unit shall be referred  to  as  the   "constituent municipalities" of the consolidated assessing unit.