reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 902 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 1 - Levy; Warrant; Lien Date 902 - Lien Date.

§  902.  Lien date. The amount of all taxes, special ad valorem levies   and special assessments levied upon any parcel of real property  by  the   board  of  supervisors  shall, except as otherwise expressly provided by   law, be and become a lien thereon as of the first day of January of  the   fiscal year for which levied and shall remain a lien until paid.
NY Real Prop Tax L § 904 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 1 - Levy; Warrant; Lien Date 904 - Warrant; Tax Roll.

§  904.  Warrant;  tax roll. 1. Not later than the thirty-first day of   December in each year, the county legislative body shall annex to or, in   the case of assessment rolls prepared in accordance with the  provisions   of  article  fifteen-C of this chapter, file with the assessment roll of   each city and town a warrant, bearing the seal of the board  and  signed   by  the  chairman  and  clerk  thereof,  authorizing  and  directing the   collecting officer of the city or town to collect, not  later  than  the   following  April  first, from the several persons and corporations named   on such roll,  the  amounts  listed  opposite  their  respective  names,   together  with  any interest or penalties thereon prescribed by law. The   assessment roll of each city and town shall, at the time the warrant  is   annexed  thereto, or filed therewith, become the tax roll thereof and it   or a certified copy thereof shall be delivered to the collecting officer   not later than the thirty-first day of December in each year.2.   The warrant shall further  direct  the  payment  of  all  amounts   collected  not  later  than  one week from the date of expiration of the   warrant, in the case of a collecting officer of a city, to the treasurer   of the county and in the case of a collecting officer of a town  (a)  to   the  supervisor  thereof,  an  amount  equal  to the sum levied for town   purposes and such other amounts as may be required by law to be paid  to   the  supervisor  and  (b)  to  the  county treasurer, the residue of the   amount collected.3.  If the amounts levied for a special purpose in a city or town  are   required  by law to be paid to any person other than those named in this   section, the warrant shall be varied accordingly.4.  The warrant shall authorize the collecting officer to enforce  the   collection  of  taxes  as provided in section nine hundred twenty-six of   this chapter.
NY Real Prop Tax L § 906 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 1 - Levy; Warrant; Lien Date 906 - County Treasurer to Be Furnished Certain Statements.

§  906.  County  treasurer to be furnished certain statements. 1. Upon   completion of the tax rolls, the clerk of the board of supervisors shall   deliver to the county treasurer an abstract of such  rolls  stating  the   names  of  the collecting officers, the amount which each is to collect,   the purpose for which it is to be collected and the persons to whom  and   the time within which it is to be paid. Upon receiving such account, the   county  treasurer  shall charge to each collecting officer the amount to   be collected by him.2. Upon completion of the  tax  rolls,  the  clerk  of  the  board  of   supervisors  shall  deliver  to the county treasurer a statement showing   the names of all railroad, telegraph, telephone,  electric,  gas,  water   and  pipe  line corporations and persons assessed for oil and gas rights   liable for taxes or  special  ad  valorem  levies  on  such  rolls,  the   assessment of the real property owned by each and the amount due thereon   in each city and town in the county.  At the request of a corporation or   person named on the statement, the county treasurer shall mail a copy of   the  statement  to  such corporation or person. The county treasurer may   charge a reasonable fee, not to exceed twenty-five dollars, for the cost   of producing and mailing the statement.
NY Real Prop Tax L § 907 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 1-A - Demonstration Program for the Imposition of Differential Tax Rates in the City of Amsterdam 907 - Differential Tax Rates for Land and Improvements.

* §  907.  Differential tax rates for land and improvements. 1. Except   as provided by section nine hundred nine of  this  title,  the  city  of   Amsterdam  is  hereby  authorized  to  enact  a  local law, ordinance or   resolution providing for the imposition of taxes for  city  purposes  at   separate  and different rates for land and improvements. For purposes of   this title, the term "improvements" means real property  as  defined  in   paragraph  (b)  of subdivision twelve of section one hundred two of this   chapter.2. The tax rates imposed  in  accordance  with  this  title  shall  be   determined in accordance with the provisions of the local law, ordinance   or resolution enacted pursuant to this section, except that the tax rate   imposed upon improvements may not exceed the tax rate imposed upon land.3.  The  provisions of this title shall not apply to property assessed   pursuant to article six of this chapter or to property for which ceiling   assessments are established  pursuant  to  titles  two-A  and  two-B  of   article  four  of this chapter. The rate of tax imposed on such property   shall be determined as if all real property on the assessment roll  were   taxed at the same rate.4.  In  no  event  shall  the provisions of this title be construed to   authorize the imposition  of  real  property  taxes  in  excess  of  the   limitation established by the state constitution.* NB Expired July 1, 2001
NY Real Prop Tax L § 908 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 1-A - Demonstration Program for the Imposition of Differential Tax Rates in the City of Amsterdam 908 - Separate Entries for Land and Improvements.

* §  908.  Separate  entries  for  land  and improvements. 1. The city   assessor shall prepare  the  assessment  roll  in  accordance  with  the   provisions  of  section  five  hundred  two of this chapter, except that   provision shall be made for the separate entry on the assessment roll of   the amount of the total assessment allocated to improvements.2. The tax levying body of the city of Amsterdam shall make  provision   for  separate  entries of the amount of tax to be paid on the assessment   of the land component and the assessment of the  improvements  component   of each parcel of real property.3. Notwithstanding the provisions of subdivision three of section five   hundred  two  of this chapter, the assessment of land and the assessment   of improvements shall  be  subject  to  individual  review  pursuant  to   articles  five  and  seven  of  this chapter without regard to the total   assessment of the parcel.* NB Expired July 1, 2001
NY Real Prop Tax L § 909 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 1-A - Demonstration Program for the Imposition of Differential Tax Rates in the City of Amsterdam 909 - Inapplicability of Title.

* §  909.  Inapplicability  of title. The provisions of this title may   not be adopted if the city of Amsterdam elects to adopt  the  provisions   of article nineteen of this chapter.* NB Expired July 1, 2001
NY Real Prop Tax L § 910 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 2 - Priority and Parity of Tax Liens 910 - Tax District.

§  910.  Tax  district.  The term "tax district" as used in this title   means (a) a county, city, town,  village,  school  district  or  special   district, having the power to levy, assess and enforce the collection of   taxes,  special  ad valorem levies, special assessments or other charges   imposed upon real property by or on behalf of a municipal corporation or   special district or (b) a  city  school  district  governed  by  article   fifty-one of the education law.
NY Real Prop Tax L § 912 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 2 - Priority and Parity of Tax Liens 912 - Priority of Tax Liens.

§  912.  Priority  of  tax liens. All tax liens of tax districts which   become liens against a parcel of real property in the same calendar year   shall have priority over all tax liens of preceding years  against  such   parcel except that where a general, special or local law provides that a   tax  district holding and owning a tax lien for levies imposed by it has   rights of priority different from other holders or owners  thereof,  the   tax  liens  of  such  tax district shall rank in priority as provided in   such law.
NY Real Prop Tax L § 914 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 2 - Priority and Parity of Tax Liens 914 - Parity of Tax Liens.

§  914.  Parity  of  tax  liens.  All tax liens of tax districts which   become liens against a parcel of real property in the same calendar year   shall rank on a parity except that where a general, special or local law   provides that a tax district holding and owning a tax  lien  for  levies   imposed  by  it  has  rights  of priority or parity different from other   holders or owners thereof, the tax liens of such tax district shall rank   in priority as provided in such law.
NY Real Prop Tax L § 920 (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 920 - Notice of Receipt of Tax Roll and Warrant.

§  920.  Notice of receipt of tax roll and warrant. 1. Upon receipt of   the tax roll and warrant, the collecting officer of each city  and  town   shall  cause  a  notice  to  be published once a week for two successive   weeks in the official newspaper of such city or town, or if no newspaper   has been designated  the  official  newspaper,  in  a  newspaper  having   general  circulation in the city or town, that he has received such roll   and warrant. In addition, the collecting  officer  of  each  town  shall   cause  a  copy  of  the  published notice to be posted on the sign-board   maintained for the posting of legal notices at the entrance of the  town   clerk's office pursuant to subdivision six of section thirty of the town   law.2. Such notice shall specify one or more convenient places in the city   or  town  where he will receive the taxes listed on the roll on at least   three days during usual business hours, and if in a  city  on  at  least   five days, in each week during the month of January, which days shall be   set forth in the notice.3. Such notice shall also contain a statement of the interest required   to  be added by section nine hundred twenty-four of this chapter and the   date for the return of unpaid taxes to the county treasurer.
NY Real Prop Tax L § 924 (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 924 - Collection of Taxes; Interest.

§  924. Collection of taxes; interest. 1. The collecting officer shall   receive taxes at the times and places set forth in the notice of receipt   of the tax roll and warrant and at any other time or place during  usual   business hours during the period of collection.2.  Taxes shall be received without interest by the collecting officer   on or before the thirty-first day of January or within  thirty  days  of   the  date of the receipt of the tax roll and warrant pursuant to section   nine hundred twenty of this title, whichever  is  later.  On  all  taxes   received  after  such  day,  there shall be added interest as determined   pursuant to section nine hundred twenty-four-a of this chapter  for  the   month  of  February or fraction thereof and for each additional month or   fraction thereof until such taxes are paid or until the return of unpaid   taxes to the county treasurer pursuant to law; provided, however, if the   last date for payment of taxes without interest shall occur on the  last   day  of February or in the month of March, there shall be added interest   as determined pursuant to section nine  hundred  twenty-four-a  of  this   chapter  for  the  month  of  March  or  fraction  thereof  and for each   additional month or fraction thereof until such taxes are paid or  until   the return of unpaid taxes to the county treasurer pursuant to law.3. All interest received by the collecting officer shall belong to the   city  or  town  and  shall be paid over to the treasurer or chief fiscal   officer of the city or to the supervisor of the town.
NY Real Prop Tax L § 924-A (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 924-A - Interest Rate on Late Payment of Taxes and Delinquencies.

§ 924-a. Interest rate on late payment of taxes and delinquencies.  1.   The  amount  of  interest  to  be  added on all taxes received after the   interest free period and all delinquent taxes shall be  one-twelfth  the   rate  of  interest as determined pursuant to subdivision two or two-a of   this section rounded to the nearest one-hundredth of a percentage point,   except as otherwise provided by a general or special law, or a local law   adopted by a city pursuant to the municipal home rule law or any special   law. Such interest shall be added for each  month  or  fraction  thereof   until such taxes are paid.2.  The  rate  of interest applicable to the third calendar quarter of   each year, as set by the commissioner of taxation and  finance  pursuant   to  subparagraph  (A)  of paragraph two of subsection (j) of section six   hundred ninety-seven of the tax law,  shall  be  the  rate  of  interest   applicable  to  unpaid real property taxes for purposes of this section.   Such commissioner shall set such rate on or before the fifteenth day  of   July  in each year. Such rate shall be effective for all warrants issued   for a collection  period  commencing  on  or  after  the  first  day  of   September  next  succeeding  the  date  the  rate  of  interest  is set.   Provided, however, the rate of interest prescribed by  this  subdivision   shall  in  no  event  be  less  than  twelve  per  centum per annum. The   commissioner shall inform each affected municipality of  any  change  in   the rate established pursuant to this subdivision.2-a.  Notwithstanding  the  provisions  of  subdivision  two  of  this   section, the Schenectady county legislature may adopt, amend or repeal a   local law to prescribe the rate of interest at fifteen  per  centum  per   annum.3.  In  any  case  where  a  county,  by local law, has authorized the   collection of such property taxes in installments, such  local  law  may   establish  an  interest  rate  in  such  local  law  to  be paid in such   installments which is less  than  the  interest  rate  provided  for  in   subdivision two of this section. Where such local law does not establish   such  a  lower  interest rate, such rate shall be the rate determined in   accordance with subdivision two of this section.
NY Real Prop Tax L § 924-B (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 924-B - Waiver of Interest or Penalties or Other Charges on Brownfield Properties.

§  924-b.  Waiver  of  interest  or  penalties  or  other  charges  on   brownfield properties. Notwithstanding  any  provision  of  law  to  the   contrary, the governing body of any tax district shall be authorized, by   resolution,  to  permit the enforcing officer to effect the cancellation   in whole or in part of any interest, penalties or other charges on  real   property  where  such  real  property  is  subject  to a brownfield site   clean-up agreement entered into  by  a  volunteer  pursuant  to  section   27-1409  of  the environmental conservation law. Provided, however, that   in cases where such interest, penalties, or other charges, if  collected   by  a  tax  district,  belong to a municipal corporation within such tax   district, no reduction  or  remission  in  whole  or  in  part  of  such   interest,  penalties, or other charges shall be made without the consent   of the municipal corporation affected, which consent  may  be  given  by   resolution adopted after a public hearing. Failure of such real property   to  receive  a  certificate of completion pursuant to section 27-1419 of   the environmental conservation law or  revocation  of  such  certificate   shall be grounds for revocation of any waiver of interest, penalties, or   charges granted pursuant to this section.
NY Real Prop Tax L § 925-A (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 925-A - Extension of Time for Collection.

§  925-a.  Extension  of  time  for collection. 1. Notwithstanding any   contrary provision of this chapter, or of any general, special or  local   law,  code or charter, if the final date for collection of taxes, or for   the collection of taxes without penalty, or for the collection of  taxes   at  a  lesser prescribed penalty interest rate shall fall on a Saturday,   Sunday or public holiday, an extension for the collection of taxes shall   automatically be in effect until the first business day  following  such   date  and  the  date  for  paying  over  taxes  shall be extended to the   following day.2. Notwithstanding any provision of law  to  the  contrary,  during  a   state  disaster  emergency as defined by section twenty of the executive   law, the governor may, by executive order issued upon the request of the   chief executive officer of a  county,  city,  town,  village  or  school   district in the affected area, extend by up to twenty-one days the final   date  for paying taxes without interest or penalty in such county, city,   town, village or school district. If such an extension is  granted,  and   any  taxes are not paid by the final date so provided, those taxes shall   be subject to the same interest and penalties that would have applied if   no extension had been granted.
NY Real Prop Tax L § 925-B (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 925-B - Extension; Certain Persons Sixty-Five Years of Age or Over.

§  925-b.  Extension; certain persons sixty-five years of age or over.   Notwithstanding any contrary provision of this chapter, or any  general,   special or local law, code or charter, the governing body of a municipal   corporation  other than a county may, by resolution adopted prior to the   levy of any  taxes  on  real  property  located  within  such  municipal   corporation,  authorize  an extension of no more than five business days   for the payment of taxes without interest or penalty to any resident  of   such  municipal  corporation  who  has received an exemption pursuant to   subdivision four of section four hundred  twenty-five  or  four  hundred   sixty-seven of this chapter, or a credit pursuant to subsection (eee) of   section six hundred six of the tax law, related to a principal residence   located  within  such  municipal  corporation.  If  such an extension is   granted, and any taxes are not paid by the final date so provided, those   taxes shall be subject to the same interest  and  penalties  that  would   have applied if no extension had been granted.
NY Real Prop Tax L § 925-C (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 925-C - Payment of Real Property Taxes via the Internet.

§   925-c.   Payment   of   real  property  taxes  via  the  internet.   Notwithstanding any contrary  provision  of  this  chapter,  or  of  any   general,  special or local law, code or charter, real property taxes may   be paid via the internet under the terms and  conditions  set  forth  in   section five-b of the general municipal law.
NY Real Prop Tax L § 925-D (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 925-D - Deployed Military; Extension.

§  925-d.  Deployed  military;  extension.  Notwithstanding  any other   provision of law which relates to the collection of  real  property  tax   owed  to  a  municipal  corporation or to the imposition of penalties or   interest therefor for a late payment owed  by  a  person  who  has  been   deployed  by  the  military or by the spouse or domestic partner of such   person for real property of a person  so  deployed,  any  deadline  with   respect to the payment of such real property tax shall be extended for a   period of ninety days after the end of such deployment if such municipal   corporation  has  passed  a local resolution authorizing such extension.   For purposes of this section a "person deployed by the  military"  shall   mean  a  person who has been ordered to active military duty, other than   training, for the period beginning with a declaration of war by Congress   and ending with  a  date  prescribed  by  Presidential  proclamation  or   concurrent  resolution  of  Congress  or  during  any  periods of combat   designated by  presidential  executive  order  or  hazardous  duty.  Any   payment  on  behalf  of such deployed person, spouse or domestic partner   from a real property tax escrow account shall likewise  be  so  extended   consistent with the provisions of this section.
NY Real Prop Tax L § 930 (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 930 - Payment of Taxes to County Treasurer by Certain Utility Corporations.

§  930.  Payment  of  taxes  to  county  treasurer  by certain utility   corporations. 1. Any  railroad,  telegraph,  telephone,  electric,  gas,   water or pipe line corporation or person assessed for oil and gas rights   may  within  thirty  days  after  receipt by the county treasurer of the   notice given pursuant to subdivision two of section nine hundred six  of   this  chapter  pay any taxes on real property owned by it to such county   treasurer without interest within thirty days  of  the  receipt  by  the   county  treasurer  of  the  notice  given pursuant to subdivision two of   section nine hundred six of this article or the last date for payment of   taxes without interest otherwise provided by subdivision one of  section   nine  hundred  twenty-four of this title, whichever is later. The county   treasurer shall credit  the  appropriate  collecting  officer  with  the   amounts  of  taxes  so received and shall give notice to him of any such   taxes not received by him.2. The collecting officer may receive such taxes at any time until the   expiration of his warrant, but shall not enforce payment  thereof  until   receipt of such notice from the county treasurer.