reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 982 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 5 - Provisions of General Application; Miscellaneous 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 a corporation, its principal  office,   (b)  a  description  of the property sufficient to identify the same and   (c) if situated in a village  or  school  district,  the  name  of  each   village  and  number  and  designation  of  each  school  district,  and   requesting that statements of all town,  village  and  school  taxes  be   delivered  to  him  by  registered  mail. Such notice shall be valid and   continue in effect until cancelled by such person or corporation.2. The town clerk shall, within five days after the  delivery  of  the   warrants  for  the  collection  of taxes in the town, village and school   district, respectively, in which such real property is situated, furnish   the collecting officer thereof with  a  transcript  of  all  notices  so   filed.  Each  such  collecting officer shall, within five days after the   receipt of such transcript, send by registered mail to  each  person  or   corporation  filing  such  notice,  at  the  post-office  address stated   therein, a statement of the amount of taxes due and the times and places   at which the same may be paid.3. If the statement is not  furnished  as  herein  provided,  no  fee,   penalty  or  interest  shall  be charged for the collection of any taxes   with respect to which the statement was not sent, provided  the  tax  is   paid before the collecting officer makes his return of unpaid taxes.4.  The  town  clerk  shall be entitled to receive a fee of one dollar   from each person  or  corporation  filing  a  notice  pursuant  to  this   section,  which  shall  be  payment  in  full  for all services rendered   hereunder.  The expenses for postage, printing and  stationery  required   in   sending  such  statements  by  town,  village  or  school  district   collecting officers shall be a charge on the  town,  village  or  school   district  as the case may be, except that the expense of registering the   statements shall be added to the taxes due.
NY Real Prop Tax L § 984 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 5 - Provisions of General Application; Miscellaneous 984 - Notice to Non-Residents in Cities.

§   984.   Notice  to  non-residents  in  cities.  1.  Any  person  or   corporation, who or which owns or  has  an  interest  in  real  property   liable  to  taxation in any city and is a non-resident thereof, may file   with the city clerk of the city a notice stating (a) his name, residence   and post-office address, or in case  of  a  corporation,  its  principal   office, and (b) a description of the property sufficient to identify the   same  and  requesting  that  statements  of taxes be mailed to him. Such   notice shall be valid and continue in effect  until  cancelled  by  such   person or corporation.2.  The  city  clerk shall, within five days after the delivery of the   warrants  for  the  collection  of  any  tax  therein,  furnish  to  the   collecting  officer,  a  transcript  of  all notices so filed. Each such   collecting  officer,  within  five  days  after  the  receipt  of   such   transcripts,  shall  mail  to  each  person  or  corporation filing such   notice, at the post-office address stated therein, a  statement  of  the   amount  of  taxes due on such property and the times and places at which   the same may be paid.3. If the statement is not  furnished  as  herein  provided,  no  fee,   penalty  or interest shall be charged for the collection of any tax with   respect to which the statement was not sent, provided the  tax  is  paid   before the collecting officer makes his return of unpaid taxes.4.  The  city  clerk  shall be entitled to receive a fee of one dollar   from each person  or  corporation  filing  a  notice  pursuant  to  this   section,  which  shall  be  payment  in  full  for all services rendered   hereunder.
NY Real Prop Tax L § 988 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 5 - Provisions of General Application; Miscellaneous 988 - Remedy of Occupant for Taxes Paid by Him.

§  988.  Remedy of occupant for taxes paid by him.  If a tax upon real   property has been collected from any occupant, and any other  person  by   agreement  or  otherwise  is liable to pay such tax or any part thereof,   such occupant shall be entitled to recover the amount which such  person   should  have  paid  or  to retain the same from any rent due or accruing   from him to such person for the land on which the tax was paid.
NY Real Prop Tax L § 990 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 5 - Provisions of General Application; Miscellaneous 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  a   judgment docketed in such county, for the purpose of collecting such tax   and fees with interest and other charges thereon.2.  Such  proceedings may be taken against a corporation, and the same   proceedings may be had in all respects for the collection of taxes  owed   by  it  as for the collection of a judgment by proceedings supplementary   to  execution  against  a  natural  person,  and  the  same  costs   and   disbursements  may be allowed against the person or corporation examined   as in such supplementary proceedings but none shall be allowed  in  his,   hers, or its favor.3.  The  tax,  if  collected  in such proceeding, shall be paid to the   enforcing officer of the municipal corporation for which  the  enforcing   officer enforces the collection of delinquent taxes, or if the enforcing   officer  is  not  authorized to receive payments of delinquent taxes, to   the official  who  is  so  authorized.    The  costs  and  disbursements   collected  shall  belong  to  the party instituting the proceedings, and   shall be applied to the payment of the expense of such proceeding.4. For purposes of this section, the terms  "charges"  and  "enforcing   officer"  shall  have  the  meanings set forth in article eleven of this   chapter.
NY Real Prop Tax L § 992 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 5 - Provisions of General Application; Miscellaneous 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 imposed upon it  pursuant  to  this   chapter,  to  bring an action in the supreme court for the sequestration   of the property of such corporation.2. Whenever any corporation refuses  or  neglects  to  pay  the  taxes   imposed  upon  it  pursuant  to  this chapter, the chief fiscal or legal   officer of a municipal corporation having a population in excess of  one   hundred thousand empowered to enforce the collection of delinquent taxes   to  whom said taxes are due and owing may bring an action in the supreme   court for the sequestration of the property of such corporation.3. The court may sequestrate the property of such corporation for  the   purpose of satisfying taxes in arrears, and may in its discretion enjoin   such  corporation  from further proceedings under its charter until such   tax and the costs incurred in the action have been paid.   The  attorney   general  or  the  chief  fiscal  or  legal  officer of a county having a   population in excess of one hundred thousand to whom such tax is  owing,   whichever  official  has  initiated  the  action  for  sequestration may   recover such tax with costs from such delinquent corporation  by  action   in any court of record.4. The attorney general may, at his or her own discretion, also assume   the authority of this section upon the joint request of the chief fiscal   officer  and  legal  officer  of  the  municipal  corporation  having  a   population in excess of one hundred thousand empowered  to  enforce  the   collection  of  delinquent taxes in which such real property is located.   Such request must attest that the unpaid taxes were  levied  no  earlier   than  four  years  prior  to  such  request, and that (i) such action by   either the chief fiscal officer or chief legal officer would  constitute   a conflict of interest, or (ii) the real property subject to such action   is  part  of a system which provides water or sanitary sewerage services   to property owners and the rates for such services are regulated by  the   public  service  commission.  In  the  event  that  the attorney general   assumes the authority  of  this  section  following  such  request,  all   expenses incurred by the attorney general, including the salary or other   compensation  of  all  deputies  employed, shall be a charge against the   municipal corporation having a  population  in  excess  of  one  hundred   thousand  making such request, provided, however, that in no event shall   such charges payable to the attorney general exceed the amount of unpaid   taxes actually recovered pursuant to this section.
NY Real Prop Tax L § 994 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 5 - Provisions of General Application; Miscellaneous 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 fine imposed for refusal or neglect to   pay such tax. This section shall not apply to proceedings  supplementary   to execution upon judgments recovered for taxes.
NY Real Prop Tax L § 995 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 5 - Provisions of General Application; Miscellaneous 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   shall  be  paid in the same manner as a general municipal charge. If any   such tax or special assessment remains unpaid for more than  sixty  days   after demand therefor in writing has been filed with the chief executive   officer  or clerk of such municipal corporation, payment may be enforced   by a proceeding brought pursuant to article seventy-eight of  the  civil   practice  law  and  rules.  If the municipal corporation owning the real   property determines that the value thereof is  insufficient  to  justify   payment  of  the  tax  or  special assessment levied thereon, in lieu of   payment it may consent to an order directing sale  of  the  property  at   public  auction  on  such  notice  as the court may order to satisfy the   claim.
NY Real Prop Tax L § 1100 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 1 - Short Title; Definitions; Application 1100 - Short Title.

§  1100.  Short  title.  This  article  may  be  cited as the "Uniform   Delinquent Tax Enforcement Act".
NY Real Prop Tax L § 1104 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 1 - Short Title; Definitions; Application 1104 - Application of Article.

§  1104.  Application  of  article.  1. The provisions of this article   shall apply to all counties, cities, towns and villages in  this  state,   and  shall  supersede  any  inconsistent  general, special or local law,   subject to the provisions of subdivision two of this section.2. The provisions of this article shall not be applicable to a county,   city or town which: (i) on January first, nineteen hundred ninety-three,   was authorized to enforce the collection of delinquent taxes pursuant to   a county charter, city charter, administrative code or special law; (ii)   adopted a  local  law,  no  later  than  July  first,  nineteen  hundred   ninety-four, providing that the collection of taxes in such county, city   or  town shall continue to be enforced pursuant to such charter, code or   special law, as such charter, code or special law may from time to  time   be  amended;  and  (iii)  filed  a  copy  of  such  local  law  with the   commissioner no later than August first, nineteen hundred ninety-four.
NY Real Prop Tax L § 1110 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 2 - Redemption 1110 - Redemption, Generally.

§   1110.  Redemption,  generally.  1.  Real  property  subject  to  a   delinquent tax lien may be redeemed by payment to the enforcing officer,   on or before the expiration of the redemption period, of the  amount  of   the  delinquent  tax  lien or liens, including all charges authorized by   law.   If the enforcing  officer  is  not  authorized  to  receive  such   payments,  such  payment  shall  be  made  to  the  official  who  is so   authorized.2. The redemption period shall  expire  two  years  after  lien  date,   except  that  a  tax  district  may  increase  the redemption period for   residential or farm property in the manner provided  by  section  eleven   hundred  eleven  of  this  article,  or  a  tax  district may reduce the   redemption period for residential vacant and abandoned property  to  one   year  provided  the  property  has been placed on a vacant and abandoned   roll, or registry or list prior  to  the  date  on  which  taxes  become   delinquent in the local municipality, pursuant to section eleven hundred   eleven-a  of  this article. Notwithstanding the foregoing, if the notice   published pursuant to section eleven hundred twenty-four of this article   specifies a later date for the expiration of the redemption period,  the   redemption period shall expire on the date so specified.3.  If  a  parcel  is  redeemed  which  has been included on a list of   delinquent taxes that has been filed pursuant to section eleven  hundred   twenty-two  of  this article, the enforcing officer shall, upon request,   issue a certificate of redemption. Upon the filing of  such  certificate   with  the  county  clerk,  the county clerk shall enter on such list the   word "redeemed" and the date of the filing opposite the  description  of   such parcel on the list of delinquent taxes. Such notation shall operate   to cancel the notice of pendency with respect to such parcel.
NY Real Prop Tax L § 1112 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 2 - Redemption 1112 - Redemption of Property Subject to More Than One Tax Lien.

§  1112.  Redemption of property subject to more than one tax lien. 1. When a tax district holds more than one tax lien against a  parcel,  the liens  need  not  be redeemed simultaneously. However, the liens must be redeemed in reverse chronological order, so that the lien with the  most recent  lien date is redeemed first, and the lien with the earliest lien date is redeemed last. Notwithstanding the redemption of one or more  of the  liens  against a parcel as provided herein, the enforcement process shall proceed according to the provisions of this article as long as the earliest lien remains unredeemed.   2. (a) When one or  more  liens  against  a  parcel  are  redeemed  as provided  herein,  but the earliest lien remains unredeemed, the receipt issued  to  the  person  redeeming  shall   include   a   statement   in substantially  the  following form:  "This parcel remains subject to one or more delinquent tax  liens.  The  payment  you  have  made  will  not postpone  the  enforcement  of  the outstanding lien or liens. Continued failure to pay the entire amount owed will result in  the  loss  of  the property."  (b)  Failure  to  include  such  a  statement on the receipt shall not invalidate any tax lien or  prevent  the  enforcement  of  the  same  as provided by law.   3.  When  all  of  the  liens against the parcel have been redeemed, a certificate of redemption shall be issued upon request, as  provided  by section eleven hundred ten of this article.
NY Real Prop Tax L § 1114 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 2 - Redemption 1114 - Redemption of a Partial Interest.

§  1114.  Redemption  of  a  partial  interest.  1. A person having an   interest in a specific or an undivided part of any parcel subject  to  a   delinquent tax lien, or in an undivided share in any parcel out of which   an undivided part is subject to such lien, may redeem such part or share   by  paying the portion of the total amount required for redemption as is   in proportion to the portion of  the  taxable  assessed  value  of  such   property attributable to such interest.2.  Such  payment  shall  be  accompanied  by an apportionment of such   taxable assessed value prepared by the assessor of the assessing unit in   which such property is located in the manner prescribed by section  nine   hundred  thirty-two  of  this  chapter,  or  such  other  law  as may be   applicable, and the rules of the commissioner relating thereto.3. When a partial interest is redeemed in  a  parcel  which  has  been   included  on  a list of delinquent taxes that has been filed pursuant to   section eleven hundred twenty-two of this article, but some  or  all  of   the  remainder  of  the parcel remains unredeemed, the enforcing officer   shall, upon request, issue a certificate of redemption,  describing  the   part  or  share  of  the  parcel  so redeemed as it was described on the   apportionment provided by the assessor pursuant to  the  applicable  law   and  rules.  Upon  the filing of such certificate with the county clerk,   the county clerk shall  enter  on  such  list  the  notation  "partially   redeemed"  and  the date of the filing, opposite the description of such   parcel. The notation "partially redeemed" shall have no effect upon  the   notice  of pendency relating to the portion of the parcel on which taxes   remain unpaid.
NY Real Prop Tax L § 1120 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 3 - Foreclosure of Tax Lien by Proceeding in Rem 1120 - Foreclosure by Proceeding in Rem.

§  1120.  Foreclosure  by  proceeding  in  rem.  1.    A proceeding to   foreclose a tax lien shall be commenced in the manner provided  in  this   title.2.  The  supreme  court  and  the  county  court shall have concurrent   jurisdiction over such proceedings.
NY Real Prop Tax L § 1126 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 3 - Foreclosure of Tax Lien by Proceeding in Rem 1126 - Declaration of Interest.

§  1126.  Declaration of interest. 1. Any mortgagee, lienor, lessee or   other person having a legally protected interest in  real  property  who   wishes  to  receive  copies  of the notices required by this article may   file with the enforcing officer a declaration  of  interest  on  a  form   prescribed  by the commissioner. Such declaration shall include the name   and mailing  address  of  the  person  submitting  such  declaration,  a   description  of  the  parcel  or  parcels in which such person claims an   interest,  and  a  description  of  the  nature  of  such  interest.   A   declaration  of interest shall be effective upon filing and shall expire   on the last day of the tenth calendar year commencing thereafter, unless   extended or cancelled as provided herein.2. The declarant, or his or her successor in interest, may  obtain  an   extension  or  reinstatement  of  a  declaration of interest one or more   times on a form prescribed by the  commissioner.  Such  extension  shall   expire  on  the last day of the tenth calendar year commencing after the   filing thereof.3. The declarant, or his or her successor in interest, shall amend  or   cancel   a  declaration  of  interest,  on  a  form  prescribed  by  the   commissioner, upon the transfer or termination of such interest, or upon   a change of address  of  the  declarant  or  his  or  her  successor  in   interest.
NY Real Prop Tax L § 1128 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 3 - Foreclosure of Tax Lien by Proceeding in Rem 1128 - Filing of Affidavits.

§   1128.   Filing   of  affidavits.  1.  All  affidavits  of  filing,   publication, posting, mailing or other acts  required  by  this  article   shall be made by the person or persons performing such acts and shall be   filed with the application for judgment.  Such affidavits shall together   with  all  other  documents  required by this article to be filed in the   office of such county  clerk,  constitute  and  become  a  part  of  the   judgment roll in such foreclosure proceeding.2.  An affidavit of publication required by this article shall be made   in the manner an affidavit of publication of  notice  of  sale  is  made   pursuant   to   article  fourteen  of  the  real  property  actions  and   proceedings law.
NY Real Prop Tax L § 1130 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 3 - Foreclosure of Tax Lien by Proceeding in Rem 1130 - Trial of Issues.

§  1130.  Trial  of issues. 1. If a duly verified answer is filed with   the county clerk and served upon the  attorney  for  such  tax  district   within  the period mentioned in the notice published pursuant to section   eleven hundred twenty-four of this title, the court shall summarily hear   and determine the issues raised by the petition and answer in  the  same   manner  and  under  the  same  rules  as  it  hears and determines other   proceedings or actions, except as otherwise provided  in  this  article.   Upon  such  trial,  proof  that  the  tax  was  paid,  together with all   interest, penalties and other charges which may have been due,  or  that   the property was not subject to tax shall constitute a complete defense.2.  If  it  appears  to  the court that testimony is necessary for the   proper disposition of the matter, it shall take evidence  or  appoint  a   referee to take such evidence as it may direct. The referee shall report   to  the court his or her findings of fact and conclusions of law and the   evidence upon which it is based, which shall constitute a  part  of  the   proceedings upon which the determination of the court shall be made. The   report of the referee and the decision or final order of the court shall   contain  the essential facts upon which the ultimate finding of facts is   made.