reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 1406 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 1 - Assessments 1406 - Verification and Completion of Tenative Assessment Roll; Notice Thereof.

§  1406.  Verification  and  completion  of tentative assessment roll;   notice thereof. 1. When the tentative assessment roll has been prepared,   the assessors or a majority of them, shall severally make, subscribe and   attach to such roll, or file therewith in accordance with the provisions   of section fifteen hundred eighty-four  of  this  chapter,  an  oath  in   substantially  the  same form required of town assessors by section five   hundred five of this chapter.2. On or before the first day of February or such other date as may be   applicable pursuant to section 5-510 of the village law,  the  assessors   shall  complete the assessment roll and file such roll in duplicate with   the clerk of the village; provided, however, that if such clerk collects   taxes for the village a duplicate roll need not be so filed.3. On or before the eighth day of February or such other date  as  may   be applicable pursuant to section 5-510 of the village law, the clerk of   each village shall cause a notice, the contents of which are hereinafter   set forth, to be published in the official newspaper of the village.4.  Such  notice  shall  state  that  the assessors have completed the   assessment roll, that a copy thereof has been  filed  with  the  village   clerk  where  it  may be seen and examined by any person during business   hours until the third Tuesday of the month and  that  on  that  day  the   board  of review will meet to hear complaints in relation to assessments   at a specified time and place for at least four consecutive hours.5. After publication of the notice and until such third  Tuesday,  the   village  clerk  shall  make  the  assessment  roll  available for public   inspection.6. The village assessors shall maintain an inventory of all  the  real   property  located  therein including the names of the owners thereof and   complete an annual update thereto on or before the first day of  January   or such other date as may be applicable pursuant to section 5-510 of the   village  law.  The physical characteristics of real property included in   such inventory shall constitute a public record  and  be  available  for   public  inspection  and  copying  in  accordance  with  paragraph (b) of   subdivision two of section  eighty-seven  of  the  public  officers  law   except  as  provided  in  paragraphs  (d)  and (f) of subdivision two of   section eighty-seven of the  public  officers  law.  Disclosure  of  the   inventory  data  shall  not  be  considered  an  unwarranted invasion of   personal privacy as defined in subdivision two of section eighty-nine of   the public officers law.
NY Real Prop Tax L § 1408 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 1 - Assessments 1408 - Hearing of Complaints.

§ 1408. Hearing of complaints. 1. At the time and place and during the   hours specified in the notice given pursuant to section fourteen hundred   six  of  this chapter, the board of review shall meet to hear complaints   relating to assessments brought before it. The  board  of  trustees  and   assessors, or a committee of such board constituting at least a majority   thereof  and  the  assessors or a board of assessment review constituted   pursuant to section five hundred twenty-three of  this  chapter,  or  as   provided  by subdivision five of section fifteen hundred thirty-seven of   this chapter, if applicable, shall constitute the board of review.2. Complaints with respect to assessments  shall  be  filed  with  the   village clerk on or before the day of the meeting of the board of review   on the form prescribed by the commissioner pursuant to subdivision three   of section five hundred twenty-four of this chapter.3.  The  board  of  review  shall  have  the same powers and duties in   relation to the hearing and determining of complaints as  are  exercised   and  performed  by  a board of review in a town pursuant to section five   hundred twelve of this chapter; provided,  however,  that  the  hearings   shall not be adjourned beyond the fifteenth day of the following month.
NY Real Prop Tax L § 1410 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 1 - Assessments 1410 - Verification and Filing of Assessment Roll; Notice Thereof.

§ 1410. Verification and filing of assessment roll; notice thereof. 1.   When  the  assessment  roll  has  been  changed  after  the  hearing and   determination of all complaints as provided in section fourteen  hundred   eight  of  this  chapter,  the  assessors,  or a majority of them, shall   severally make, subscribe and attach to such roll, or file therewith  in   accordance with the provisions of section fifteen hundred eighty-four of   this  chapter,  an  oath in substantially the same form required of town   assessors by section five hundred fourteen of this chapter.2. The completed and verified assessment roll shall be filed with  the   village  clerk on or before the first day of April or such other date as   may be applicable pursuant to section 5-510  of  the  village  law.  The   village  clerk  shall  cause  a notice of such filing to be published at   least once in the official newspaper within fifteen days, specifying the   date of filing and stating that the roll will remain on file subject  to   inspection for fifteen days from the date of the notice.
NY Real Prop Tax L § 1412 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 1 - Assessments 1412 - Retention of Assessment Roll.

§  1412.  Retention of assessment roll. A copy of the final assessment   roll shall be retained in the office of the village clerk  as  a  public   record for a minimum of ten years from the date of completion thereof.
NY Real Prop Tax L § 1420 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 2 - Levy and Collection of Taxes 1420 - Levy and Extension of Taxes.

§ 1420. Levy and extension of taxes. 1. On or before the fifteenth day   of May or such other date as may be applicable pursuant to section 5-510   or  section 17-1729 of the village law, the board of trustees shall levy   the tax for the ensuing fiscal year.2. After the board of trustees shall have determined the amount of the   tax to be levied but before the actual  levy  thereof,  such  board  may   direct  the clerk to extend and carry out upon the roll the amount to be   levied against each parcel of real property shown thereon, and  when  so   directed  it  shall  be the duty of the clerk so to do prior to the time   required by law for such levy.3. If by reason of an  actual  or  alleged  error  or  defect  in  the   assessment  roll  of  the  last  preceding  year,  any  taxes or special   assessments authorized and intended to be levied thereby have  not  been   paid  the amount thereof shall be levied upon the same property upon the   assessment roll of the current year.4. The tax roll shall be  made  in  duplicate,  unless  the  clerk  is   charged  with  the  collection of taxes. Upon completion of the tax roll   the clerk shall endorse thereon the date of  completion.  The  completed   tax roll shall be presumptive evidence of the facts stated therein.
NY Real Prop Tax L § 1422 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 2 - Levy and Collection of Taxes 1422 - Lien Date.

§  1422.  Lien  date.  The  annual village tax shall be a lien on real   property on which it is levied from the first day of the fiscal year for   which it is levied until paid or otherwise satisfied or discharged.
NY Real Prop Tax L § 1424 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 2 - Levy and Collection of Taxes 1424 - Apportionment of Tax Lien.

§  1424.  Apportionment  of  tax  lien. 1. The assessors shall, at the   written request of the owner,  mortgagee  or  prospective  purchaser  or   mortgagee,  apportion  any  tax  lien  affecting property which is to be   subdivided or a part thereof sold or mortgaged or affecting two or  more   lots  which  have  been assessed as one and file such apportionment with   the treasurer. The treasurer shall upon the filing of such apportionment   in his office give written notice thereof by mail to the holder  of  any   tax  lien  so  apportioned  and  also to all owners or mortgagees as are   shown  in  an  affidavit  to  be  filed  by  the  applicant   for   such   apportionment.  The applicant shall file with the treasurer an affidavit   showing who are the  owners  of  the  property,  with  their  names  and   addresses  and  also  the  names and addresses of all mortgagees holding   mortgages against the whole or any part of the property in reference  to   which the tax lien is to be apportioned. The holder of any such tax lien   or  any  owner  or mortgagee may within ten days thereafter give written   notice to the treasurer if he objects to the  apportionment  and  within   ten days after filing such written notice shall commence a proceeding to   review  the  action of the assessor in making such apportionment. In the   event of the failure of the holder of any tax lien or owner or mortgagee   to file objections to the apportionment within ten days, or if he  files   objections,  to  proceed to review the apportionment within twenty days,   such apportionment shall be effective and the treasurer or the holder of   any tax lien shall thereupon accept payment of the amount so apportioned   as affecting any part so apportioned and thereafter  all  provisions  in   this  section  contained in reference to the payment of the tax lien, or   the foreclosure thereof, shall apply to the apportioned amounts.2. Where a village has enacted a local law as provided in  subdivision   three  of  section  fourteen  hundred  two  of this article, the town or   county assessor, who prepares a copy of the appropriate part of the town   or county assessment roll for village tax purposes,  shall  perform  the   duties otherwise imposed on village assessors by this section.
NY Real Prop Tax L § 1426 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 2 - Levy and Collection of Taxes 1426 - Warrant for Collection of Taxes.

§ 1426. Warrant for collection of taxes. 1. Upon the completion of the   tax levy and on or before the twentieth day of May or such other date as   may  be  applicable  pursuant to section 5-510 or section 17-1729 of the   village law, the village clerk shall deliver to the  treasurer,  one  of   the  duplicate  rolls with a warrant thereto annexed, or filed therewith   as provided in section fifteen  hundred  eighty-four  of  this  chapter,   signed  by  the mayor and attested by the clerk under the corporate seal   of the village, containing a summary statement of the purposes for which   the taxes are levied, as shown on such roll, the amount thereof for each   such purpose and the total amount for all such purposes, and  commanding   the treasurer to collect the taxes therein levied.2. The treasurer shall give a receipt to the clerk for the warrant and   tax  roll  delivered  to  him and shall collect the taxes and return the   roll on or before the first day of February or such other date as may be   applicable pursuant to section 5-510 or section 17-1729 of  the  village   law, except that such return shall be made on or before the first day of   November  if  unpaid  village  taxes  are  to be collected by the county   pursuant to section fourteen hundred forty-two of this title.
NY Real Prop Tax L § 1428 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 2 - Levy and Collection of Taxes 1428 - Notice of Receipt of Tax Roll and Warrant.

§  1428.  Notice of receipt of tax roll and warrant. 1. Upon receiving   the tax roll and warrant and on or before the first day of June or  such   other  date  as  may  be applicable pursuant to section 5-510 or section   17-1729 of the village law, the treasurer shall cause to be published in   the official paper of the village, once a week for two successive weeks,   a notice that such tax roll and warrant have been left with him for  the   collection of the taxes therein levied.2.  Such  notice  shall designate one or more convenient places in the   village where he will receive taxes from the first day of  June  to  and   including the first day of July or such other dates as may be applicable   pursuant  to  section  5-510 or section 17-1729 of the village law, from   nine o'clock in  the  morning  until  four  o'clock  in  the  afternoon,   excepting Saturdays, Sundays and holidays.3.  Such  notice shall contain a statement of the interest required to   be added by section fourteen hundred thirty-two of this chapter.
NY Real Prop Tax L § 1430 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 2 - Levy and Collection of Taxes 1430 - Statement of Taxes to Be Mailed.

§  1430.  Statement  of  taxes  to be mailed. 1. The village treasurer   shall, immediately after the receipt of the tax roll and  warrant,  mail   statements  of  taxes  in  the  same  manner as provided in section nine   hundred  twenty-two  of  this  chapter  for  city  and  town  collecting   officers.1-a.  The  collecting  officer  shall  further  enclose with each such   statement a notice that any taxpayer who owns residential real  property   consisting  of  no  more than three family dwelling units and who is age   sixty-five or over or who is disabled is  eligible  for  a  third  party   notification  procedure  if  desired.  Such  notice shall state that any   eligible  taxpayer  wishing  to  participate  in  such  procedure   must   designate  an  adult  third  party  to  receive  notification,  that the   designated third party must consent  to  such  notification,  where  the   appropriate  application  form  may be obtained, and that an application   form must be filed  with  the  collecting  officer  of  the  appropriate   municipal  corporation  no  later  than  a  specific  date, as chosen by   resolution of the legislative body of such municipal corporation,  which   date  shall  be no earlier than sixty days prior to the levy of taxes by   or on behalf of such municipal corporation. Duplicates of subsequent tax   bills and notices of unpaid taxes shall be mailed to  such  third  party   until  such  time  as the property owner or administrator or executor of   the estate of such property owner notifies  the  collecting  officer  in   writing  that third party procedure should cease or until such time as a   change of ownership is indicated on  the  tax  roll  or  the  collecting   officer  receives  notice  of  a change of ownership pursuant to section   five hundred seventy-four of this chapter. The collecting officer  shall   mail  an application form to any eligible taxpayer who requests the same   and who includes a self-addressed, stamped envelope with such request.2. The board of trustees may provide by resolution  that  the  village   treasurer  shall  cause  to  be  enclosed with the statement showing the   amount of tax due, a summary of the adopted budget and an explanation of   the computation of the tax rate.3. Any person or corporation, who or which owns or has an interest  in   real  property  in  the  village and is a non-resident thereof, may file   with the village clerk a description of such real property sufficient to   identify the same and the name and address of such  person  or,  in  the   case of a corporation, the name and the address of the principal office,   and  thereafter  a  statement  as above provided shall be mailed to each   such person or corporation.The failure to mail any such statement, or failure of the addressee to   receive the same, shall not in any manner affect  the  validity  of  the   taxes or the interest imposed by law with respect thereto.
NY Real Prop Tax L § 1432 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 2 - Levy and Collection of Taxes 1432 - Collection of Taxes; Interest.

§  1432. Collection of taxes; interest. 1. The treasurer shall receive   taxes at the time and place specified in the notice of  receipt  of  the   tax roll and warrant. After the first day of July or after the thirtieth   day  following  the  date  of  the  receipt  of the tax roll and warrant   pursuant  to  section  fourteen  hundred  twenty-eight  of  this  title,   whichever  is later, or such other date as may be applicable pursuant to   section 5-510 or section 17-1729 of the village law, the treasurer shall   proceed to collect the taxes remaining unpaid with  interest  as  herein   provided,  but  without  any other fee or charge and for that purpose he   shall have all the powers of a town  collecting  officer.  All  interest   collected shall belong to the village.2.  On  all  taxes  remaining  unpaid  after  July  first or after the   thirtieth day following the date of the receipt  of  the  tax  roll  and   warrant pursuant to section fourteen hundred twenty-eight of this title,   whichever is later, or such other dates as may be applicable pursuant to   section  5-510  or  section 17-1729 of the village law, interest of five   per centum shall be added for the month of July or fraction  thereof  or   such  other  month  as  may  be  applicable, and an additional amount of   interest at the rate as determined  pursuant  to  section  nine  hundred   twenty-four-a  of  this  chapter  for  each  month  and fraction thereof   thereafter until paid. In villages in the  county  of  Westchester,  the   board  of trustees may by resolution provide that on all taxes remaining   unpaid after July first or after the thirtieth day following the date of   the receipt of the tax roll and warrant  pursuant  to  section  fourteen   hundred  twenty-eight  of  this title, whichever is later, or such other   date as may be applicable pursuant to section 5-510 or  section  17-1729   of  the  village law, two per centum will be added for the month of July   or such other month as may be applicable,  and  an  additional  one  per   centum for each month and fraction thereof until paid.
NY Real Prop Tax L § 1433 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 2 - Levy and Collection of Taxes 1433 - Certification and Collection of Taxes in Certain Counties.

§ 1433. Certification and collection of taxes in certain counties. All   village taxes and assessments which have been or shall have been imposed   in  any such village shall be certified to said receiver of taxes by the   treasurer of the village and shall  be  collected  by  the  receiver  of   taxes,  and  any  cancellations  thereof  by  the  proper authorities in   accordance with law shall immediately  upon  any  such  cancellation  be   certified  to  said  receiver  of  taxes,  and  all  such  village taxes   remaining unpaid and uncancelled shall be collected by the said receiver   of taxes and  deposited  and  a  report  made  thereon  to  the  village   treasurer  and  whenever  required to the village board, as set forth in   section fourteen hundred thirty-one for the collection of current taxes.   In case that all taxes and assessments which shall have accrued and been   imposed in such village the said receiver of taxes is hereby authorized,   directed and empowered to collect such taxes as  hereinbefore  provided,   with interest and penalties, pursuant to the provisions of the law under   which  such  taxes  and  assessments accrued or were imposed, and in the   manner provided by law applicable to village collectors or receivers and   to village treasurers to collect such taxes or assessments at  the  time   of their imposition.
NY Real Prop Tax L § 1434 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 2 - Levy and Collection of Taxes 1434 - Partial Payment of Taxes.

§  1434. Partial payment of taxes. 1. Notwithstanding any provision of   this article to the contrary, the board of trustees of any  village  may   by  resolution determine to collect taxes in two installments. If such a   resolution is adopted, the first installment shall be collected  at  the   time,  in  the  manner  and  subject  to the same interest specified and   provided for in this article, or pursuant to the provisions thereof, for   the collection of taxes, and the second installment in like  manner  and   subject  to the same interest.  The particular dates and times specified   in this article or pursuant thereto as governing the collection  of  the   first installment shall govern the collection of the second installment,   except that they shall be corresponding dates and times as determined by   resolution of the board of trustees.2.  If  such  resolution  be  adopted  as  provided in subdivision one   hereof, the said board of trustees of  any  village  may  by  resolution   further  provide  that the second installment may be paid in full at the   same time as the first installment, and that on such advance  payment  a   discount  will be allowed from such date of payment to the date when the   said second installment is due and payable, at a rate not to exceed  two   per centum per annum.
NY Real Prop Tax L § 1437 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 2 - Levy and Collection of Taxes 1437 - Cancellation of Void Taxes.

§  1437.  Cancellation  of  void  taxes.  The board of trustees of any   village may, and shall upon  order  of  the  county  court,  direct  the   cancellation  of  any unpaid tax levied or imposed by such board against   property of the state or the United States where it is  determined  that   the lien of such tax cannot be enforced.