reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 931 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3 - Collection of Taxes; Return of Collecting Officer 931 - Payment of Taxes to County Treasurer by Certain Utility Corporations With Respect to Single Payments for Multiple Parcels.

§  931.  Payment  of  taxes  to  county  treasurer  by certain utility   corporations with respect to single payments for multiple  parcels.  The   county  treasurer or the collecting officer may receive a single payment   from  any  railroad,  telegraph,  telephone,  electric,  gas,  water  or   pipeline  corporation  or  person  assessed  for  oil  and gas rights to   satisfy the tax owed for more than one parcel provided that the  payment   is  accompanied  by a detailed list of the specific parcels to which the   payment is to be applied. Such list shall include the tax identification   number and the amount of payment submitted for each parcel. In the event   that the total payment submitted does not  equal  the  total  amount  of   taxes  due on all the parcels listed, the county treasurer or collecting   officer may accept the payment and record as paid the taxes due on  each   parcel  which  can be paid in full in the order set forth on the list of   parcels. In the event that the county treasurer  or  collecting  officer   accepts  the payment for an amount which does not equal the total amount   of taxes due on all the parcels listed,  the  county  treasurer  or  the   collecting  officer  shall  give prompt notice of any deficiencies. Such   notice shall include a list of  the  parcels  for  which  the  submitted   payment was insufficient to meet the amount of taxes due, and the amount   still  owing.  In  the event the payment is in excess of the amount due,   the county treasurer or collecting officer shall promptly cause a refund   of the excess amount to be paid.
NY Real Prop Tax L § 932 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3 - Collection of Taxes; Return of Collecting Officer 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 assessor after due notice to the  parties   affected. In the event that the tax on the remainder remains unpaid, the   collecting  officer  shall enter such specification on his return to the   county treasurer, indicating the part on which the tax  remains  unpaid.   If  the part on which the tax was paid is an undivided share, the person   paying the same shall furnish the collecting officer with  the  name  of   the owner thereof, which shall be entered on the return of unpaid taxes,   and  the  share  of such owner shall be excepted in case of sale for the   tax on the remainder.2. The county treasurer may, with respect to any taxes returned to him   as unpaid, receive the taxes on part of a parcel of real property in the   same manner  and  subject  to  the  same  conditions  as  set  forth  in   subdivision one of this section.
NY Real Prop Tax L § 934 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3 - Collection of Taxes; Return of Collecting Officer 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 to the   assessors of the city or town in which the real  property  is  situated,   and to the party whose real property is included in such assessment.2.  The  county  court shall take such evidence as may be necessary to   determine the facts, and shall determine and specify the amount  of  the   tax properly chargeable to the petitioner's property and to the property   of  the  other party.  The collecting officer of such city or town, upon   receiving a copy of the order of the county court, shall change the  tax   roll to conform to such order, and shall receive the taxes accordingly.
NY Real Prop Tax L § 936 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3 - Collection of Taxes; Return of Collecting Officer 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 shall not   include in such account the amount of the installments of taxes returned   unpaid pursuant to section nine hundred  twenty-eight-b  or  subdivision   one  of  section  nine  hundred  seventy-six of this chapter. The county   treasurer shall, if satisfied that such account is correct,  credit  him   with  the  amount  of such unpaid delinquent taxes. Such return shall be   endorsed upon or attached to the tax roll.2. In making the return of unpaid taxes, the collecting officer  shall   add  five  per  centum to the amount of each tax as levied. In the event   that the collecting officer fails to do so, the county  treasurer  shall   make  such addition. In a county in which there is a local law in effect   pursuant to section nine hundred twenty-eight-b or section nine  hundred   seventy-two  of  this  chapter  providing for the collection of taxes in   installments, the five per centum provided by this subdivision shall not   be added to the taxes which a real property owner has elected to pay  in   installments  pursuant to section nine hundred twenty-eight-b or section   nine hundred seventy-five of this chapter. Such five per centum shall be   added by the county treasurer to the amount of such taxes as shall  have   remained  unpaid  after the date upon which the last installment was due   as provided in such local law. The amount of such added per centum shall   thereafter be deemed part of the amount of the unpaid tax.
NY Real Prop Tax L § 938 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3 - Collection of Taxes; Return of 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  of  Greene,  Orange,  Sullivan  and  Ulster,  the  county   treasurer may extend such time to a day not later than the first day  of   September, and during the period of any such extension in such counties,   the collecting officer shall on the first day of each month pay over all   moneys  collected during the preceding month. An extension granted shall   not extend the time provided by law for the collecting  officer  to  pay   over taxes collected during the normal tax collection period.2.  If at the time of the expiration of the warrant there is in effect   a court order enjoining the collection of taxes on any  parcel  of  real   property,  such  order  shall  operate  as  an extension of time for the   collecting officer to collect such taxes until  thirty  days  after  the   order is vacated or terminated. All other unpaid taxes shall be returned   to the county treasurer within the time prescribed by law.
NY Real Prop Tax L § 940 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3 - Collection of Taxes; Return of Collecting Officer 940 - Payment of Amounts Collected.

§ 940. Payment of amounts collected. 1. Each collecting officer shall,   within  one week from the date of expiration of his warrant, pay over to   the persons specified in such warrant all moneys received,  the  payment   or deposit of which is not otherwise provided by law.2. Each person, other than the county treasurer, receiving moneys from   the  collecting  officer  shall  furnish  him  with  duplicate  receipts   therefor, one of which shall be filed with the county treasurer  by  the   collecting officer. The county treasurer shall credit the account of the   collecting officer with the amounts stated thereon.3.  If the amount of taxes levied in a city or town exceeds the amount   that should have been raised, any surplus collected shall be  paid  over   to  the  county  treasurer  who  shall  credit the city or town with the   amount thereof which shall go to the reduction of  taxes  to  be  levied   therein in the succeeding year.
NY Real Prop Tax L § 942 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3 - Collection of Taxes; Return of Collecting Officer 942 - Payment of Taxes to County Treasurer After Return of Collecting Officer.

§ 942. Payment of taxes to county treasurer after return of collecting   officer.  The  amount  of  any unpaid tax on any parcel of real property   returned to the county treasurer by the collecting officer in accordance   with section nine hundred thirty-six of this chapter, with interest  and   any  charges  imposed by law thereon may be paid to the county treasurer   at any time prior to the expiration of the applicable redemption period.
NY Real Prop Tax L § 944 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3 - Collection of Taxes; Return of Collecting Officer 944 - Power of County Court Upon Default of Collecting Officer.

§  944.  Power of county court upon default of collecting officer.  1.   If any collecting officer shall neglect or refuse to pay over the moneys   collected by him to any of the persons to whom he is required to pay the   same by his warrant, or to account for the  same  as  unpaid,  upon  the   verified  application  of  the  county  treasurer stating the facts, the   county court shall make an order directed to the sheriff of the  county,   commanding  him  to levy against the property of the collecting officer,   personal and real, to raise the amount not accounted  for  and  pay  the   same  to  the  county  treasurer within sixty days from the date of such   order.2. The sheriff shall levy against such property,  and  shall  pay  any   moneys  received  therefrom to the county treasurer, after deducting one   per centum of the amount collected as his fee. The sheriff  shall  state   the  amount  collected in his return, which shall be made as in the case   of an execution, and the county treasurer shall give notice to the  city   or town of any amount which may remain due from such collecting officer.3.  The  county  treasurer shall pay over the moneys received from the   sheriff in the manner directed by the warrant to the collecting officer;   provided, however, that if the entire amount  due  from  the  collecting   officer  shall  not  be  collected on such warrant, the county treasurer   shall in the case of a town first  retain  the  amount  payable  to  the   county before making any payment to the town.4.  If  the  whole  or  any part of the amount due from the collecting   officer is not thus collected, the county treasurer shall give notice of   the amount still due to the mayor of the city or the supervisor  of  the   town,  as  the  case  may  be.  The  mayor or supervisor shall cause the   undertaking of the collecting officer to be  prosecuted,  and  shall  be   entitled to recover thereon the sum due from the collecting officer with   costs  of  the  action. The moneys received shall be applied and paid in   the same manner as they should have been by the collecting officer.
NY Real Prop Tax L § 946 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3 - Collection of Taxes; Return of Collecting Officer 946 - Retention of Tax Roll.

§ 946. Retention of tax roll. Notwithstanding any law to the contrary,   where  a tax roll indicating the date of payment of the tax, any receipt   number, and related information is maintained in  a  manner  other  than   that  set forth in article fifteen-C of this chapter, the tax roll shall   be permanently retained as a public record.
NY Real Prop Tax L § 948 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3 - Collection of Taxes; Return of Collecting Officer 948 - Losses by Default of Collecting Officer or Treasurer.

§  948.  Losses  by  default  of  collecting officer or treasurer. All   losses sustained by reason of the  default  of  any  collecting  officer   shall  be  a  charge  upon  the  city  or town of which he is collecting   officer.  If occasioned by the default of the treasurer of the county in   the discharge of his official duties, the loss shall  be  chargeable  to   the county.
NY Real Prop Tax L § 950 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3 - Collection of Taxes; Return of Collecting Officer 950 - Satisfaction of Undertaking of Collecting Officer.

§  950.  Satisfaction  of  undertaking of collecting officer. Upon the   settlement of the account of taxes of a collecting officer in  any  city   or town, the county treasurer shall, if requested, and if the collecting   officer has fully paid over or duly accounted for all the taxes which he   was  by  law  to  collect, give to such collecting officer or any of his   sureties a written certificate of such  settlement,  duly  acknowledged.   Upon the filing thereof in the office of the clerk where the undertaking   is recorded, the clerk shall enter satisfaction of such undertaking. The   filing  of  the satisfaction shall discharge the lien of the undertaking   upon the real property of the collecting officer and his  sureties,  but   in  no  way shall impair the liability of the collecting officer and his   sureties upon  the  undertaking  for  a  failure  on  the  part  of  the   collecting officer to pay over moneys collected by him.
NY Real Prop Tax L § 952 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3-A - Real Property Tax Escrow Accounts 952 - Definitions.

§ 952. Definitions. When used in this title:1.  "Mortgage  investing  institution"  means any bank, trust company,   national bank, savings  bank,  savings  and  loan  association,  federal   savings  bank,  federal  savings  and  loan association, private banker,   credit union, federal credit union, investment  company,  pension  fund,   licensed  mortgage  banker  or  any  other entity which maintains a real   property tax escrow account for real property located in this state.2. "Mortgagor" means a person having title to and occupying a  one  to   six  family residence which is located in this state and is subject to a   mortgage.2-a. "Non-mortgagor" means a person having title to  and  occupying  a   one  to  six  family residence which is located in this state and is not   subject to a mortgage.3. "Real property tax escrow account" means an account established  by   contract  between  a mortgagor of real property improved by a one to six   family  residence  and  the  mortgage  investing  institution  having  a   mortgage  thereon,  into  which the mortgage investing institution shall   deposit money collected from the mortgagor for  the  purpose  of  paying   taxes.4.  "One  to  six  family residence" means property used primarily for   residential purposes for one to six families, including property held in   condominium form of ownership, and which is occupied in whole or in part   by the owner.5. "Tax" or "taxes" means a charge imposed upon real property by or on   behalf of a county, city, town, village or school district for municipal   or school district  purposes,  including  a  special  ad  valorem  levy,   special assessment or any similar charge.
NY Real Prop Tax L § 953-A (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3-A - Real Property Tax Escrow Accounts 953-A - Real Property Tax Escrow Accounts for Non-Mortgagors.

§ 953-a. Real property tax escrow accounts for non-mortgagors.  1. Any   mortgage  investing  institution  may establish real property tax escrow   accounts for non-mortgagors. Such  accounts  shall  be  subject  to  the   provisions of this title, except as otherwise provided by this section.2.  A  mortgage  investing  institution may enter into agreements with   non-mortgagors to provide for payment of real  property  taxes  by  such   mortgage  investing  institution  on  behalf  of such non-mortgagor from   funds on deposit in a real property tax escrow account.3. Mortgage investing institutions shall not be required  to  pay  the   minimum  rate  of  interest  required by subdivision two of section nine   hundred fifty-three of this article on real property tax escrow accounts   of non-mortgagors.4. If the non-mortgagor shall fail to make required payments to a real   property tax escrow account within twenty-one days after the  date  such   payment  is  due,  the  mortgage investing institution may terminate the   account upon written notification to  the  non-mortgagor.  Such  written   notification   shall  include  but  not  be  limited  to  the  following   information: (a) that the real property tax escrow account has  been  or   will  be terminated (whichever is applicable); and (b) the non-mortgagor   will be obliged to pay to  the  appropriate  collecting  officers  taxes   becoming  due  thereafter.  The  written notice shall also set forth the   effective date of the termination and shall provide  the  name,  address   and telephone number of each collecting officer or office and advise the   non-mortgagor  to  contact  such  officer  or  office  for  tax  billing   information.  Upon termination, the mortgage investing institution shall   refund  any  and  all  funds  remaining  in   such   account   to   such   non-mortgagor.
NY Real Prop Tax L § 954 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3-A - Real Property Tax Escrow Accounts 954 - Mailing or Delivery of Bills to Mortgage Investing Institutions.

§   954.   Mailing   or   delivery  of  bills  to  mortgage  investing   institutions.  1. A mortgagor who has entered into a real  property  tax   escrow  account  may  designate, on a form prescribed or approved by the   commissioner, a mortgage  investing  institution,  and  its  successors,   agents  or assigns to receive tax bills. Each such form shall be held by   the mortgage investing  institution,  or  any  successor  to  which  the   account  may  be transferred, until the real property tax escrow account   is terminated, at which time such designation shall be null and void.  A   mortgage  investing  institution in possession of such a form shall make   it available for inspection by the mortgagor or collecting officer  upon   request.  For any mortgage note executed prior to the first day of June,   nineteen hundred ninety, the mortgage investing institution shall,  upon   the  request  of  the  collecting  officer,  provide  any  document that   evidences its authorization to receive tax bills or  obligation  to  pay   taxes.2.  Notwithstanding the provisions of section nine hundred twenty-two,   thirteen hundred twenty-two, thirteen hundred  twenty-four  or  fourteen   hundred  thirty  of  this  chapter,  upon agreement between a collecting   officer and a mortgage investing  institution,  the  mortgage  investing   institution  or  its agent shall, no later than thirty days prior to the   last date established by law for the annexation of the  warrant  to  the   assessment  roll,  present  to  the  collecting  officer  a  list in any   mutually agreeable format of the real property tax escrow accounts  with   respect  to  which  the  mortgage investing institution or its agent has   been authorized by the mortgagor to receive tax bills. If the collecting   officer and mortgage investing institution agree, a  list  of  additions   and  deletions  to  the  last  such  list  so delivered may be presented   instead.3. Upon receipt of such a list, the collecting officer shall take  the   necessary actions to provide that the appropriate bills for the upcoming   levy  will  be mailed or delivered to the mortgage investing institution   or its agent. Such bills may be transmitted in  any  mutually  agreeable   format,  and  need  not  include  any  information  which  the  mortgage   investing institution or its agent deems extraneous  for  its  purposes.   The  collecting  officer  may,  in  addition thereto or in lieu thereof,   cause the appropriate tax billing addresses on the tax roll and the data   file, as such term is defined in section fifteen hundred  eighty-one  of   this chapter, to be changed to conform to such list.4.  Where  a collecting officer receives such a list later than thirty   days prior to the last date prescribed by law for the annexation of  the   warrant  to  the  assessment roll, the collecting officer may accept the   same as if it were submitted in a timely manner.
NY Real Prop Tax L § 956 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3-A - Real Property Tax Escrow Accounts 956 - Additional Liabilities of Mortgage Investing Institutions.

§  956.  Additional liabilities of mortgage investing institutions. 1.   In addition to any other remedies permitted by law,  a  mortgagor  whose   taxes  are  to  be  paid  by means of a real property tax escrow account   pursuant to  this  title  may  bring  an  action  against  the  mortgage   investing  institution  maintaining such account for the mortgagor under   the provisions of this section if payments for real property taxes  have   not been made for one hundred eighty days after the date such taxes have   become  due  and  payable.  If a court shall find, after considering the   circumstances of the failure of a mortgage investing institution to  pay   the  real property taxes of a mortgagor pursuant to an escrow agreement,   that such failure was due to the negligence or intentional acts  of  the   mortgage  investing institution, its agent, or both, the court may award   the mortgagor injunctive relief and  liquidated  damages  in  an  amount   equal to three times the tax not paid within such one hundred eighty day   period but in no event greater than six thousand dollars.2.  In addition to any other violations provided by law, if a mortgage   investing institution through negligence or intentional  acts  fails  to   pay  real property taxes for more than one hundred eighty days after the   date such taxes become due and payable, it shall constitute  a  separate   violation of this title.