reglab/statecodes huggingface dataset:
2023 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.
2023 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
2023 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
2023 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
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3 - Collection of Taxes; Return of Collecting Officer › 931 - Payment of Taxes to County Treasurer by Certain Utility Corporations With Respect to Single Payments for Multiple Parcels.

§  931.  Payment  of  taxes  to  county  treasurer  by certain utility
  corporations with respect to single payments for multiple  parcels.  The
  county  treasurer or the collecting officer may receive a single payment
  from  any  railroad,  telegraph,  telephone,  electric,  gas,  water  or
  pipeline  corporation  or  person  assessed  for  oil  and gas rights to
  satisfy the tax owed for more than one parcel provided that the  payment
  is  accompanied  by a detailed list of the specific parcels to which the
  payment is to be applied. Such list shall include the tax identification
  number and the amount of payment submitted for each parcel. In the event
  that the total payment submitted does not  equal  the  total  amount  of
  taxes  due on all the parcels listed, the county treasurer or collecting
  officer may accept the payment and record as paid the taxes due on  each
  parcel  which  can be paid in full in the order set forth on the list of
  parcels. In the event that the county treasurer  or  collecting  officer
  accepts  the payment for an amount which does not equal the total amount
  of taxes due on all the parcels listed,  the  county  treasurer  or  the
  collecting  officer  shall  give prompt notice of any deficiencies. Such
  notice shall include a list of  the  parcels  for  which  the  submitted
  payment was insufficient to meet the amount of taxes due, and the amount
  still  owing.  In  the event the payment is in excess of the amount due,
  the county treasurer or collecting officer shall promptly cause a refund
  of the excess amount to be paid.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3 - Collection of Taxes; Return of Collecting Officer › 932 - Payment of Taxes on Part of a Parcel of Real Property.

§  932. Payment of taxes on part of a parcel of real property. 1.  The
  collecting officer shall receive the tax on part of  a  parcel  of  real
  property  provided  the  person offering to pay such tax shall furnish a
  particular specification of such part, including an apportionment of the
  assessment thereof made by the assessor after due notice to the  parties
  affected. In the event that the tax on the remainder remains unpaid, the
  collecting  officer  shall enter such specification on his return to the
  county treasurer, indicating the part on which the tax  remains  unpaid.
  If  the part on which the tax was paid is an undivided share, the person
  paying the same shall furnish the collecting officer with  the  name  of
  the owner thereof, which shall be entered on the return of unpaid taxes,
  and  the  share  of such owner shall be excepted in case of sale for the
  tax on the remainder.
2. The county treasurer may, with respect to any taxes returned to him
  as unpaid, receive the taxes on part of a parcel of real property in the
  same manner  and  subject  to  the  same  conditions  as  set  forth  in
  subdivision one of this section.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3 - Collection of Taxes; Return of Collecting Officer › 934 - Apportionment of Taxes by County Court.

§  934.  Apportionment  of  taxes  by  county  court. 1. When the real
  property of one person has  been  erroneously  assessed  with  the  real
  property  of  another,  any  person  aggrieved  thereby may apply to the
  county court by petition  duly  verified,  to  have  the  taxes  thereon
  apportioned.  The application shall be made on eight days' notice to the
  assessors of the city or town in which the real  property  is  situated,
  and to the party whose real property is included in such assessment.
2.  The  county  court shall take such evidence as may be necessary to
  determine the facts, and shall determine and specify the amount  of  the
  tax properly chargeable to the petitioner's property and to the property
  of  the  other party.  The collecting officer of such city or town, upon
  receiving a copy of the order of the county court, shall change the  tax
  roll to conform to such order, and shall receive the taxes accordingly.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3 - Collection of Taxes; Return of Collecting Officer › 936 - Return of Unpaid Delinquent Taxes.

§  936.  Return of unpaid delinquent taxes.  1. Upon the expiration of
  his warrant, each collecting officer  shall  make  and  deliver  to  the
  county  treasurer  an  account,  subscribed  and affirmed by him as true
  under the penalties of perjury, of all taxes  listed  on  the  tax  roll
  which  remain  unpaid,  except  that  such  collecting officer shall not
  include in such account the amount of the installments of taxes returned
  unpaid pursuant to section nine hundred  twenty-eight-b  or  subdivision
  one  of  section  nine  hundred  seventy-six of this chapter. The county
  treasurer shall, if satisfied that such account is correct,  credit  him
  with  the  amount  of such unpaid delinquent taxes. Such return shall be
  endorsed upon or attached to the tax roll.
2. In making the return of unpaid taxes, the collecting officer  shall
  add  five  per  centum to the amount of each tax as levied. In the event
  that the collecting officer fails to do so, the county  treasurer  shall
  make  such addition. In a county in which there is a local law in effect
  pursuant to section nine hundred twenty-eight-b or section nine  hundred
  seventy-two  of  this  chapter  providing for the collection of taxes in
  installments, the five per centum provided by this subdivision shall not
  be added to the taxes which a real property owner has elected to pay  in
  installments  pursuant to section nine hundred twenty-eight-b or section
  nine hundred seventy-five of this chapter. Such five per centum shall be
  added by the county treasurer to the amount of such taxes as shall  have
  remained  unpaid  after the date upon which the last installment was due
  as provided in such local law. The amount of such added per centum shall
  thereafter be deemed part of the amount of the unpaid tax.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3 - Collection of Taxes; Return of Collecting Officer › 938 - Extension of Time for Collection.

§  938.  Extension  of time for collection. 1. Upon application of the
  common council of a city  or  the  supervisor  of  a  town,  the  county
  treasurer  may extend the time for collection of taxes levied therein to
  a day not later than the first day of June in any year  except  that  in
  the  counties  of  Greene,  Orange,  Sullivan  and  Ulster,  the  county
  treasurer may extend such time to a day not later than the first day  of
  September, and during the period of any such extension in such counties,
  the collecting officer shall on the first day of each month pay over all
  moneys  collected during the preceding month. An extension granted shall
  not extend the time provided by law for the collecting  officer  to  pay
  over taxes collected during the normal tax collection period.
2.  If at the time of the expiration of the warrant there is in effect
  a court order enjoining the collection of taxes on any  parcel  of  real
  property,  such  order  shall  operate  as  an extension of time for the
  collecting officer to collect such taxes until  thirty  days  after  the
  order is vacated or terminated. All other unpaid taxes shall be returned
  to the county treasurer within the time prescribed by law.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3 - Collection of Taxes; Return of Collecting Officer › 940 - Payment of Amounts Collected.

§ 940. Payment of amounts collected. 1. Each collecting officer shall,
  within  one week from the date of expiration of his warrant, pay over to
  the persons specified in such warrant all moneys received,  the  payment
  or deposit of which is not otherwise provided by law.
2. Each person, other than the county treasurer, receiving moneys from
  the  collecting  officer  shall  furnish  him  with  duplicate  receipts
  therefor, one of which shall be filed with the county treasurer  by  the
  collecting officer. The county treasurer shall credit the account of the
  collecting officer with the amounts stated thereon.
3.  If the amount of taxes levied in a city or town exceeds the amount
  that should have been raised, any surplus collected shall be  paid  over
  to  the  county  treasurer  who  shall  credit the city or town with the
  amount thereof which shall go to the reduction of  taxes  to  be  levied
  therein in the succeeding year.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3 - Collection of Taxes; Return of Collecting Officer › 942 - Payment of Taxes to County Treasurer After Return of Collecting Officer.

§ 942. Payment of taxes to county treasurer after return of collecting
  officer.  The  amount  of  any unpaid tax on any parcel of real property
  returned to the county treasurer by the collecting officer in accordance
  with section nine hundred thirty-six of this chapter, with interest  and
  any  charges  imposed by law thereon may be paid to the county treasurer
  at any time prior to the expiration of the applicable redemption period.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3 - Collection of Taxes; Return of Collecting Officer › 944 - Power of County Court Upon Default of Collecting Officer.

§  944.  Power of county court upon default of collecting officer.  1.
  If any collecting officer shall neglect or refuse to pay over the moneys
  collected by him to any of the persons to whom he is required to pay the
  same by his warrant, or to account for the  same  as  unpaid,  upon  the
  verified  application  of  the  county  treasurer stating the facts, the
  county court shall make an order directed to the sheriff of the  county,
  commanding  him  to levy against the property of the collecting officer,
  personal and real, to raise the amount not accounted  for  and  pay  the
  same  to  the  county  treasurer within sixty days from the date of such
  order.
2. The sheriff shall levy against such property,  and  shall  pay  any
  moneys  received  therefrom to the county treasurer, after deducting one
  per centum of the amount collected as his fee. The sheriff  shall  state
  the  amount  collected in his return, which shall be made as in the case
  of an execution, and the county treasurer shall give notice to the  city
  or town of any amount which may remain due from such collecting officer.
3.  The  county  treasurer shall pay over the moneys received from the
  sheriff in the manner directed by the warrant to the collecting officer;
  provided, however, that if the entire amount  due  from  the  collecting
  officer  shall  not  be  collected on such warrant, the county treasurer
  shall in the case of a town first  retain  the  amount  payable  to  the
  county before making any payment to the town.
4.  If  the  whole  or  any part of the amount due from the collecting
  officer is not thus collected, the county treasurer shall give notice of
  the amount still due to the mayor of the city or the supervisor  of  the
  town,  as  the  case  may  be.  The  mayor or supervisor shall cause the
  undertaking of the collecting officer to be  prosecuted,  and  shall  be
  entitled to recover thereon the sum due from the collecting officer with
  costs  of  the  action. The moneys received shall be applied and paid in
  the same manner as they should have been by the collecting officer.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3 - Collection of Taxes; Return of Collecting Officer › 946 - Retention of Tax Roll.

§ 946. Retention of tax roll. Notwithstanding any law to the contrary,
  where  a tax roll indicating the date of payment of the tax, any receipt
  number, and related information is maintained in  a  manner  other  than
  that  set forth in article fifteen-C of this chapter, the tax roll shall
  be permanently retained as a public record.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3 - Collection of Taxes; Return of Collecting Officer › 948 - Losses by Default of Collecting Officer or Treasurer.

§  948.  Losses  by  default  of  collecting officer or treasurer. All
  losses sustained by reason of the  default  of  any  collecting  officer
  shall  be  a  charge  upon  the  city  or town of which he is collecting
  officer.  If occasioned by the default of the treasurer of the county in
  the discharge of his official duties, the loss shall  be  chargeable  to
  the county.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3 - Collection of Taxes; Return of Collecting Officer › 950 - Satisfaction of Undertaking of Collecting Officer.

§  950.  Satisfaction  of  undertaking of collecting officer. Upon the
  settlement of the account of taxes of a collecting officer in  any  city
  or town, the county treasurer shall, if requested, and if the collecting
  officer has fully paid over or duly accounted for all the taxes which he
  was  by  law  to  collect, give to such collecting officer or any of his
  sureties a written certificate of such  settlement,  duly  acknowledged.
  Upon the filing thereof in the office of the clerk where the undertaking
  is recorded, the clerk shall enter satisfaction of such undertaking. The
  filing  of  the satisfaction shall discharge the lien of the undertaking
  upon the real property of the collecting officer and his  sureties,  but
  in  no  way shall impair the liability of the collecting officer and his
  sureties upon  the  undertaking  for  a  failure  on  the  part  of  the
  collecting officer to pay over moneys collected by him.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3-A - Real Property Tax Escrow Accounts › 952 - Definitions.

§ 952. Definitions. When used in this title:
1.  "Mortgage  investing  institution"  means any bank, trust company,
  national bank, savings  bank,  savings  and  loan  association,  federal
  savings  bank,  federal  savings  and  loan association, private banker,
  credit union, federal credit union, investment  company,  pension  fund,
  licensed  mortgage  banker  or  any  other entity which maintains a real
  property tax escrow account for real property located in this state.
2. "Mortgagor" means a person having title to and occupying a  one  to
  six  family residence which is located in this state and is subject to a
  mortgage.
2-a. "Non-mortgagor" means a person having title to  and  occupying  a
  one  to  six  family residence which is located in this state and is not
  subject to a mortgage.
3. "Real property tax escrow account" means an account established  by
  contract  between  a mortgagor of real property improved by a one to six
  family  residence  and  the  mortgage  investing  institution  having  a
  mortgage  thereon,  into  which the mortgage investing institution shall
  deposit money collected from the mortgagor for  the  purpose  of  paying
  taxes.
4.  "One  to  six  family residence" means property used primarily for
  residential purposes for one to six families, including property held in
  condominium form of ownership, and which is occupied in whole or in part
  by the owner.
5. "Tax" or "taxes" means a charge imposed upon real property by or on
  behalf of a county, city, town, village or school district for municipal
  or school district  purposes,  including  a  special  ad  valorem  levy,
  special assessment or any similar charge.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3-A - Real Property Tax Escrow Accounts › 953-A - Real Property Tax Escrow Accounts for Non-Mortgagors.

§ 953-a. Real property tax escrow accounts for non-mortgagors.  1. Any
  mortgage  investing  institution  may establish real property tax escrow
  accounts for non-mortgagors. Such  accounts  shall  be  subject  to  the
  provisions of this title, except as otherwise provided by this section.
2.  A  mortgage  investing  institution may enter into agreements with
  non-mortgagors to provide for payment of real  property  taxes  by  such
  mortgage  investing  institution  on  behalf  of such non-mortgagor from
  funds on deposit in a real property tax escrow account.
3. Mortgage investing institutions shall not be required  to  pay  the
  minimum  rate  of  interest  required by subdivision two of section nine
  hundred fifty-three of this article on real property tax escrow accounts
  of non-mortgagors.
4. If the non-mortgagor shall fail to make required payments to a real
  property tax escrow account within twenty-one days after the  date  such
  payment  is  due,  the  mortgage investing institution may terminate the
  account upon written notification to  the  non-mortgagor.  Such  written
  notification   shall  include  but  not  be  limited  to  the  following
  information: (a) that the real property tax escrow account has  been  or
  will  be terminated (whichever is applicable); and (b) the non-mortgagor
  will be obliged to pay to  the  appropriate  collecting  officers  taxes
  becoming  due  thereafter.  The  written notice shall also set forth the
  effective date of the termination and shall provide  the  name,  address
  and telephone number of each collecting officer or office and advise the
  non-mortgagor  to  contact  such  officer  or  office  for  tax  billing
  information.  Upon termination, the mortgage investing institution shall
  refund  any  and  all  funds  remaining  in   such   account   to   such
  non-mortgagor.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3-A - Real Property Tax Escrow Accounts › 956 - Additional Liabilities of Mortgage Investing Institutions.

§  956.  Additional liabilities of mortgage investing institutions. 1.
  In addition to any other remedies permitted by law,  a  mortgagor  whose
  taxes  are  to  be  paid  by means of a real property tax escrow account
  pursuant to  this  title  may  bring  an  action  against  the  mortgage
  investing  institution  maintaining such account for the mortgagor under
  the provisions of this section if payments for real property taxes  have
  not been made for one hundred eighty days after the date such taxes have
  become  due  and  payable.  If a court shall find, after considering the
  circumstances of the failure of a mortgage investing institution to  pay
  the  real property taxes of a mortgagor pursuant to an escrow agreement,
  that such failure was due to the negligence or intentional acts  of  the
  mortgage  investing institution, its agent, or both, the court may award
  the mortgagor injunctive relief and  liquidated  damages  in  an  amount
  equal to three times the tax not paid within such one hundred eighty day
  period but in no event greater than six thousand dollars.
2.  In addition to any other violations provided by law, if a mortgage
  investing institution through negligence or intentional  acts  fails  to
  pay  real property taxes for more than one hundred eighty days after the
  date such taxes become due and payable, it shall constitute  a  separate
  violation of this title.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.