reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 957 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3-A - Real Property Tax Escrow Accounts 957 - Enforcement; Penalties.

§ 957. Enforcement; penalties. 1. The attorney general may enforce the   provisions  of  section  nine  hundred  fifty-three,  subdivision one of   section nine hundred fifty-five, or  subdivision  two  of  section  nine   hundred  fifty-six of this title by exercising the powers granted to him   or her by subdivision twelve of section  sixty-three  of  the  executive   law.2.  Whenever the court shall determine that a defendant has engaged in   repeated fraudulent or illegal acts, as defined in subdivision twelve of   section sixty-three of the executive law, in violation of  section  nine   hundred  fifty-three, subdivision one of section nine hundred fifty-five   or subdivision two of section nine hundred fifty-six of this title,  the   court  may  impose a civil penalty of not more than one thousand dollars   for each violation of subdivision one,  two  or  four  of  section  nine   hundred  fifty-three, subdivision one of section nine hundred fifty-five   or subdivision two of section nine hundred fifty-six of this  title  and   not   more  than  two  hundred  fifty  dollars  for  each  violation  of   subdivision three, five, six, seven,  eight  or  nine  of  section  nine   hundred  fifty-three  of  this  title,  unless  the defendant shows by a   preponderance of the evidence that the violation resulted  from  a  bona   fide error made notwithstanding the maintenance of procedures reasonably   adopted to avoid any such error.3.  In  connection  with  any  such proposed application, the attorney   general is authorized to take proof and  make  a  determination  of  the   relevant  facts  and  to  issue  subpoenas  in accordance with the civil   practice law and rules.4. Nothing in this section shall preclude a mortgagor  from  obtaining   any  relief or remedy at law or in equity to which such mortgagor may be   entitled,  including  those  remedies  and  relief   provided   for   in   subdivision one of section nine hundred fifty-six of this title.
NY Real Prop Tax L § 959 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3-A - Real Property Tax Escrow Accounts 959 - Applicability of Title; Separability.

§ 959. Applicability of title; separability. 1. This title shall apply   to all municipal corporations in the state which collect taxes.2.  Separability. If any provision of this title or the application of   such provision in certain  circumstances  shall  be  held  invalid,  the   validity  of  the remainder of this title and its applicability to other   circumstances shall not be affected.
NY Real Prop Tax L § 960 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 4 - Acceptance of Taxes From Certain Loan Corporations 960 - Payment of Taxes by Loan Corporations.

§  960.  Payment  of  taxes  by  loan corporations.   1. Any municipal   corporation may, as provided in this title,  accept  payment  of  taxes,   including  special  ad  valorem  levies and special assessments, on real   property from any corporation organized under the laws of the  state  of   New York for the purpose of extending loans to taxpayers for the payment   of taxes.2.  Upon such a payment, a conditional tax receipt shall be issued and   the amount thereof conditionally credited by the  municipal  corporation   against  the  taxes  due  on the property for which payment is made, but   such payment shall not extinguish the tax  lien  existing  against  such   property   until   the   conditional  tax  receipt  is  surrendered  for   cancellation to the municipal corporation.3. Payments made pursuant to this section may be used by the municipal   corporation in the same manner as if made directly by the taxpayer.
NY Real Prop Tax L § 962 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 4 - Acceptance of Taxes From Certain Loan Corporations 962 - Limitations.

§ 962. Limitations. 1. Municipal corporations may accept such payments   from  a  corporation  extending  loans  for  such  purpose,  if the loan   corporation has a paid-up capital of at least one  million  dollars  and   charges  not  more  than  four per centum interest on unpaid balances on   moneys loaned, nor more than two per centum of the amount of the loan as   a service charge in connection therewith; provided, however, that in the   event of a default in the payment of such a loan, the  loan  corporation   may charge six per centum interest per annum on all sums in default. The   loan  corporation  shall,  within  three  days after receiving the same,   deposit the conditional tax receipt with a  banking  institution,  trust   company,  state  bank,  national  bank,  or  federal reserve bank of the   district in which the municipal corporation is located.2.  A  corporation  or  banking  institution  qualifying   under   the   provisions  of  section  ten  hundred  fifty-four  of  this  chapter and   possessing all of the qualifications required  under  this  section  may   also  engage in the business of lending money to taxpayers and accepting   conditional tax receipts as provided in this title.
NY Real Prop Tax L § 964 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 4 - Acceptance of Taxes From Certain Loan Corporations 964 - Deposit and Delivery of Conditional Tax Receipts.

§   964.   Deposit  and  delivery  of  conditional  tax  receipts.  1.   Immediately upon the execution of the loan contract between the taxpayer   and the  loan  corporation,  the  loan  corporation  shall  pay  to  the   municipal  corporation  the  moneys  provided  for therein. The taxpayer   shall make payments on the loan to the banking  institution  with  which   the  conditional  tax  receipt has been deposited for the account of the   loan corporation.2. When made, such payments shall be entered and acknowledged  by  the   banking  institution  upon  the  conditional  tax receipt, which receipt   shall remain in the possession of the banking institution  until  either   the  loan  is fully discharged or a default occurs thereon. In the event   the loan is fully discharged,  the  conditional  tax  receipt  shall  be   endorsed  "paid"  and  delivered  to  the  taxpayer or person making the   payment. In the event of default, the conditional tax receipt  shall  be   returned to the loan corporation at its option.
NY Real Prop Tax L § 966 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 4 - Acceptance of Taxes From Certain Loan Corporations 966 - Surrender of Conditional Tax Receipts.

§ 966. Surrender of conditional tax receipts. 1. Upon the surrender of   the  conditional  tax receipt evidencing the discharge of the obligation   created by the loan contract in connection with which it was issued, the   municipal corporation shall replace it with a receipted tax  bill.  Such   receipted  tax  bill  shall bear the date of the conditional tax receipt   and no interest or penalty shall be charged  to  the  taxpayer  for  the   period  between  the date of the issuance of the conditional tax receipt   and the date of its surrender. All penalties and interest imposed by the   municipal corporation for tax default shall be added  to  the  tax  lien   until  the  discharge  of the obligation created by the loan contract in   connection with which the conditional tax receipt was issued,  and  such   penalties  and  interest shall be cancelled and be deemed satisfied upon   the discharge of such obligation provided such obligation is  discharged   prior  to  the  disposition  of the tax lien as provided in section nine   hundred sixty-eight of this chapter.2. If subsequent to the  issuance  of  the  conditional  tax  receipt,   payment  of  the  taxes  is made by any person directly to the municipal   corporation in order to obtain  a  receipted  tax  bill,  the  municipal   corporation  shall,  upon  surrender of the conditional tax receipt, pay   the loan corporation the balance due to it on the loan contract.
NY Real Prop Tax L § 968 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 4 - Acceptance of Taxes From Certain Loan Corporations 968 - Tax Sale Provisions.

§  968.  Tax  sale  provisions.  1.  Notwithstanding the issuance of a   conditional tax receipt as herein provided, the procedure provided by  a   law  for  the  sale  of tax liens or properties for non-payment of taxes   shall in all cases remain unchanged as if the  conditional  tax  receipt   had not been issued; provided, however, that such sale shall not be held   before  the  expiration of one year from the date of the issuance of any   conditional tax receipt, but must be held within three years  from  such   date,  notwithstanding  the  provision  of any general or special law or   charter provision to the contrary.2. Prior to a sale, the loan corporation shall be required to  exhibit   to  the municipal officer having jurisdiction over the sale of tax liens   or properties, the conditional tax receipt showing payments made on  the   loan  contract, if any, which payments shall be credited, as of the date   of issuance of the conditional tax receipt against the amount  of  taxes   due against the property to be sold. The municipal corporation receiving   the  proceeds  of  the tax sale shall, upon surrender of the conditional   tax receipt, pay from such proceeds the amount due the loan  corporation   on  the  loan  contract  in  connection  with  which the conditional tax   receipt was issued.3. Until payment from the proceeds of the sale has been  made  to  the   loan  corporation,  or  a receipted tax bill has been issued in exchange   for the conditional tax receipt, the  loan  corporation  shall  have  an   interest  in  and  lien upon the tax lien or properties to the extent of   the unliquidated portion of its loan and the municipal corporation shall   hold such interest and lien for the account  of  the  loan  corporation,   subject to the provisions of this title.
NY Real Prop Tax L § 970 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 4 - Acceptance of Taxes From Certain Loan Corporations 970 - Examination of Books of Loan Corporations.

§  970.  Examination  of  books of loan corporations. 1. Any municipal   corporation issuing conditional  tax  receipts  shall  keep  a  complete   record  thereof.  Any  municipal  corporation  shall  have  the right to   examine from time to time the books of any loan corporation to which  it   has  issued  conditional  tax  receipts  and  may  make  regulations not   inconsistent  with  the  provisions  of  this  title  for   the   better   accomplishment  of  the  purpose  thereof  and for the protection of the   borrowing taxpayer.2. Upon proof to the municipal corporation of any willful violation of   this title, or of the regulations made pursuant  thereto,  by  any  loan   corporation  to  which  it has issued conditional tax receipts, it shall   cease the issuance of conditional tax receipts to such loan corporation.
NY Real Prop Tax L § 973 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 4-A - Optional Method of Collection of Taxes 973 - Town May Elect Method of Payment of Taxes; Certification.

§  973.  Town may elect method of payment of taxes; certification.  1.   Upon the enactment of such local law by a  county  pursuant  to  section   nine hundred seventy-two of this chapter, the town board of any town may   determine  that  thereafter and until such action be duly rescinded, the   amount  of  taxes  for  county,  town  and  special  district   purposes   constituting  in  the  aggregate  an  amount  in excess of fifty dollars   levied by the board of supervisors pursuant to law upon  any  parcel  of   real  property situated within such town, may be paid in installments as   provided in the local law enacted by the county pursuant to section nine   hundred seventy-two of this chapter.2. The determination pursuant to subdivision one of this section shall   be made by resolution of the town board  at  any  meeting  thereof  held   prior  to  the  first  day of October, and when such determination shall   have been made, it shall be certified by the town clerk to the clerk  of   the board of supervisors on or before the first day of October following   such  determination.  Such  resolution may be rescinded prior to October   first in any year 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 nine hundred twenty of this chapter shall state that  taxes  may   be  paid  in  installments  as  provided in the local law enacted by the   county pursuant to section nine hundred  seventy-two  of  this  chapter.   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 § 974 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 4-A - Optional Method of Collection of Taxes 974 - Statement of Taxes to Be Mailed.

§  974.  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 nine hundred seventy-five 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 § 975 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 4-A - Optional Method of Collection of Taxes 975 - Owner of Real Property May Elect to Pay Taxes in Installments.

§  975. Owner of real property may elect to pay taxes in installments.   1. Upon receipt of the statement of taxes, an owner of real property may   elect to pay the total amount of the taxes set forth in  such  statement   without  regard  to  this  title;  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 the local law   enacted  by  the  county pursuant to section nine hundred seventy-two of   this chapter.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   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   taxes in one payment in the manner provided by law.6. The county treasurer of a county which  has  enacted  a  local  law   pursuant  to  section  nine  hundred  seventy-two  of  this  chapter may   promulgate and amend suitable  rules  and  regulations  prescribing  the   necessary  forms  for  carrying into effect the provisions of this title   and of article thirteen of this  chapter  relating  to  the  installment   payment of taxes.
NY Real Prop Tax L § 976 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 4-A - Optional Method of Collection of Taxes 976 - Return of Unpaid Installments of Taxes; Payment by County Treasurer.

§  976.  Return  of  unpaid  installments  of taxes; payment by county   treasurer. 1. On or before the first day of February following the  levy   of  taxes,  the  collecting  officer  of  a  town  which  has  adopted a   resolution pursuant  to  section  nine  hundred  seventy-three  of  this   chapter,  shall  make  and deliver to the county treasurer a list of the   names of the owners of real property who have elected to pay such  taxes   in  installments  pursuant  to section nine hundred seventy-five of this   chapter, together with an account, subcribed and affirmed by him as true   under the penalties of perjury, of the balance of all  taxes  listed  on   the  tax  roll which such owners have elected to pay in installments and   which remain unpaid  at  such  time.  The  county  treasurer  shall,  if   satisfied  that  such  account is correct, credit him with the amount of   such unpaid taxes. Such return shall be in the form  prescribed  by  the   county  treasurer.  Upon  such  return, the warrant with respect to such   taxes as were included in such return shall be deemed expired.2. Within ten days after such collecting officer shall have  made  his   return of unpaid installments of taxes as provided in subdivision one of   this  section,  the county treasurer shall pay over to the supervisor of   such town the amount of such unpaid installments of taxes,  included  in   such  return,  which were levied for town and special district purposes.   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 § 980 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 5 - Provisions of General Application; Miscellaneous 980 - Tax Statements and Receipts to Show Nature and Amount of Local Assistance by State.

§  980. Tax statements and receipts to show nature and amount of local   assistance by state.  1. Notwithstanding any general, special  or  local   law,  every  statement  and  receipt  issued  by  any  public officer or   employee for taxes levied upon real  property  by  or  for  a  municipal   corporation  shall set forth in the manner prescribed by the comptroller   the amount of local assistance which  it  is  estimated  such  municipal   corporation will receive from the state within the fiscal year for which   such  taxes  are  levied, as such local assistance is defined in section   two of the state finance law.2. It shall be the duty of the chief fiscal officer of each  municipal   corporation  to  certify  to  the collecting officer, the amount of such   estimated local assistance.  The  cost  of  furnishing  the  information   described  in  this  section  shall be deemed a part of the cost of such   statement or receipt.3. Failure to state the amount of local assistance as provided in this   section shall not in any manner affect the validity of the taxes or  the   penalties imposed by law in respect thereto.4. The provisions of this section shall not apply to statements of, or   receipts for, omitted taxes, returned taxes or to taxes levied for prior   fiscal years.
NY Real Prop Tax L § 981 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 5 - Provisions of General Application; Miscellaneous 981 - Tax Statements to Include Notice of Arrears.

§ 981. Tax statements to include notice of arrears. 1. Notwithstanding   any  general, special or local law, if at the time of the preparation of   a statement of taxes, the real property to which the  statement  relates   is  subject  to a delinquent tax, the statement of taxes shall include a   legend in substantially the following form:"Taxes from one or more prior levies remained due and owing whenthis statement of taxes was prepared.  Payment  of  the  arrearsshould  be made to (insert name, address and telephone number ofthe enforcing officer, or, if the delinquent tax lien  has  beensold  pursuant  to title five of article eleven of this chapter,insert name, address and telephone number of  the  purchaser  orits  collection  agent).  To  determine  the  amount in arrears,contact that office. Continued failure to pay all of  the  taxeslevied  against  the  property  will  result in your loss of theproperty."2. Upon the request of the collecting officer, a list identifying  the   parcels  to  which this provision applies shall be furnished annually to   the collecting officer by the enforcing officer, as defined  by  section   eleven  hundred  two  of  this  chapter, no later than the thirtieth day   prior to the last date prescribed by law for the mailing of a  statement   of  taxes.  In  lieu of providing such a list, the enforcing officer may   furnish a copy of the list of delinquent taxes filed pursuant to section   eleven hundred twenty-two of this chapter, if available.3. Failure to include such a legend shall not invalidate  any  tax  or   prevent the enforcement of the same as provided by law.4.  The  provisions  of this section shall not apply to tax statements   prepared by the collecting officer of a school district or a village for   which the county enforces delinquent taxes pursuant to section  fourteen   hundred forty-two of this chapter.