reglab/statecodes huggingface dataset:
2023 New York Laws › RPT - Real Property Tax › Article 12-A - Special State Equalization Ratios for Computing Constitutional Tax and Debt Limitations for Cities of One Hundred Twenty-Five Thousand Or › 1251 - Establishment of Special Equalization Ratios.

§ 1251. Establishment of special equalization ratios. The commissioner
  shall,  for a city with a population of one hundred twenty-five thousand
  or more inhabitants,  establish  annually  the  ratio  of  the  assessed
  valuation  to  the  full  valuation  of  taxable real estate on the last
  completed assessment roll and each  of  the  four  preceding  assessment
  rolls of such city in accordance with the provisions of this article.
2023 New York Laws › RPT - Real Property Tax › Article 12-A - Special State Equalization Ratios for Computing Constitutional Tax and Debt Limitations for Cities of One Hundred Twenty-Five Thousand Or › 1252 - Manner by Which Ratios Shall Be Determined.

§  1252.  Manner  by  which ratios shall be determined. In determining
ratios pursuant to this article, the commissioner shall,  for  the  last
completed  assessment  roll  and  each  of the four preceding assessment
rolls, determine the ratio of assessed valuation to full valuation as of
the first day of January of the fiscal  year  for  which  the  ratio  is
applicable.  Each  ratio  shall be determined on the basis of the market
value survey completed pursuant to article twelve of  this  chapter  and
for  which  the  valuation  date  is  the  first  day of January of each
applicable year. In the event that a market value survey  has  not  been
completed  based  upon  each such valuation date, the commissioner shall
determine the ratios in the following manner:
(a) compute the ratio of assessed valuation to the full  valuation  of
taxable  real  estate  on  the  basis  of market value surveys completed
pursuant to article twelve of this chapter;
(b) on the basis of the ratios computed pursuant to  subdivision  (a),
project  increases  or  decreases  in the ratios for years for which the
information has not been developed pursuant to article  twelve  of  this
chapter;
(c)  avail itself of appropriate market value information appearing in
its office or acquired in the discharge of its duties pursuant  to  this
chapter.
2023 New York Laws › RPT - Real Property Tax › Article 12-A - Special State Equalization Ratios for Computing Constitutional Tax and Debt Limitations for Cities of One Hundred Twenty-Five Thousand Or › 1253 - Hearing and Determination.

§ 1253. Hearing and determination. Not later than twenty days prior to
  the  ensuing  fiscal  year of each city with a population of one hundred
  twenty-five thousand or more inhabitants, the commissioner shall provide
  written notice of the determination of tentative ratios pursuant to this
  article to the chief executive officer thereof.  The  notice  shall  set
  forth such ratios, identifying the assessment rolls for which the ratios
  were determined and specifying the time and place where the commissioner
  or a duly authorized representative thereof will meet to hear complaints
  presented  by  a city concerning such ratios. Such notice must be served
  at least five days before the date  specified  for  the  hearing.  After
  hearing  any  such  complaints,  the  commissioner shall establish final
  ratios for such rolls in accordance with the provisions of this article.
  A city is hereby authorized and empowered  to  waive  the  hearing  with
  respect to such ratios.
2023 New York Laws › RPT - Real Property Tax › Article 12-A - Special State Equalization Ratios for Computing Constitutional Tax and Debt Limitations for Cities of One Hundred Twenty-Five Thousand Or › 1254 - Use of Special Equalization Ratios.

§  1254.  Use  of  special  equalization  ratios.  Notwithstanding the
  provisions of any general or special  law,  the  ratios  established  in
  accordance  with  the  provisions  of  this  article  shall  be  used in
  calculating average full valuation of taxable real estate of a  city  in
  computing  and applying the limitation on the amount to be raised by tax
  on real  estate  pursuant  to  section  ten  of  article  eight  of  the
  constitution  and  the  limitation  on  local  indebtedness  pursuant to
  section four of article eight of the constitution for the fiscal year of
  such city  for  which  such  assessments  are  used  in  computing  such
  limitations.
2023 New York Laws › RPT - Real Property Tax › Article 12-B - Special State Equalization Ratios for Computing Constitutional Debt Limitations for City School Districts › 1260 - Definitions.

§ 1260. Definitions. For purposes of this article:
1.  "City  school  district"  shall  mean any school district which is
  coterminous with, or partly within or wholly within a city  having  less
  than  one  hundred  twenty-five  thousand  inhabitants  according to the
  latest federal census.
2. "Last completed assessment roll" shall mean  the  assessment  rolls
  last  completed,  verified  and  filed  by  each  county,  city and town
  assessor on or before the date upon which the amount to be raised by tax
  on real estate is actually determined.
3. "Market value surveys" shall mean the statewide  studies  completed
  by  the  commissioner pursuant to section twelve hundred of this chapter
  and actually used in establishing state equalization rates  pursuant  to
  article twelve of this chapter.
4.  "Valuation  date"  shall  mean  the date as of which full value is
  estimated for purposes of market value  surveys  completed  pursuant  to
  section twelve hundred of this chapter.
2023 New York Laws › RPT - Real Property Tax › Article 12-B - Special State Equalization Ratios for Computing Constitutional Debt Limitations for City School Districts › 1261 - Determination of Ratios of Assessed Valuation to Full Valuation.

§  1261.  Determination  of  ratios  of  assessed  valuation  to  full
  valuation.  Notwithstanding any general or special law to the  contrary,
  the  commissioner shall annually determine the ratios which the assessed
  valuations of taxable real estate on the last completed assessment rolls
  and the four preceding rolls of each city school district  bear  to  the
  full  valuation  of  such  real  estate for the purpose of computing and
  applying the limitation on local indebtedness pursuant to  section  four
  of article eight of the constitution.
2023 New York Laws › RPT - Real Property Tax › Article 12-B - Special State Equalization Ratios for Computing Constitutional Debt Limitations for City School Districts › 1262 - Manner by Which Ratios Shall Be Determined.

§  1262.  Manner  by  which ratios shall be determined. In determining
ratios pursuant to this article, the commissioner shall,  for  the  last
completed  assessment  rolls  and  the  four preceding assessment rolls,
determine the ratios of assessed valuation to full valuation as  of  the
first  day  of  January  of  the  fiscal  year  for which the ratios are
applicable. Each ratio shall be determined on the basis  of  the  market
value  survey  completed  pursuant to article twelve of this chapter and
for which the valuation date  is  the  first  day  of  January  of  each
applicable  year.  In  the event that a market value survey has not been
completed based upon each such valuation date,  the  commissioner  shall
determine the ratios in the following manner:
(a)  compute the ratios of assessed valuation to the full valuation of
taxable real estate on the  basis  of  market  value  surveys  completed
pursuant to article twelve of this chapter;
(b) on the basis of the ratios computed pursuant to subdivision (a) of
this section, project increases or decreases in the ratios for years for
which  the information has not been developed pursuant to article twelve
of this chapter;
(c) avail itself of appropriate market value information appearing  in
its  office  or acquired in the discharge of its duties pursuant to this
chapter.
2023 New York Laws › RPT - Real Property Tax › Article 12-B - Special State Equalization Ratios for Computing Constitutional Debt Limitations for City School Districts › 1263 - Notice of Determination of Tentative Ratios and Opportunity to Be Heard.

§ 1263. Notice of determination of tentative ratios and opportunity to
  be heard. Not later than ninety days prior to the ensuing fiscal year of
  the  city school district, the state board of real property tax services
  shall provide written notice of the determination  of  tentative  ratios
  pursuant  to  this article to the board of education of each city school
  district. The notice shall set forth the tentative ratios, identify  the
  assessment  rolls for which the ratios were determined and shall specify
  the time and place where the state board of real property  tax  services
  or a duly authorized representative thereof will meet to hear objections
  presented  by the appropriate board of education concerning such ratios.
  The notice must be served at least ten days before  the  date  specified
  for  the  hearing. After hearing any objections, the state board of real
  property tax services shall determine final ratios for  the  appropriate
  assessment  rolls in accordance with the provisions of this article. The
  board of education is hereby  authorized  and  empowered  to  waive  the
  hearing with respect to such tentative ratios.
2023 New York Laws › RPT - Real Property Tax › Article 12-B - Special State Equalization Ratios for Computing Constitutional Debt Limitations for City School Districts › 1264 - Certification of Final Ratios.

§  1264.  Certification  of  final ratios. Upon determination of final
  ratios  pursuant  to  this  article,  the  commissioner  shall  file   a
  certificate  with  the board of education setting forth the final ratios
  and identifying the assessment rolls for which each  is  established.  A
  duplicate  certificate  shall  be  filed  in  the  office  of  the state
  comptroller.
2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1300 - Definitions.

§ 1300. Definitions. As used in this article:
1.  The  term  "city  school district" shall mean a school district to
  which article fifty-one of the education law is applicable.
2. The term "city" shall mean a city (a) which is co-terminous with  a
  city school district or (b) in which a city school district is wholly or
  partly located.
2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1304 - Apportionment of Assessments.

§  1304.  Apportionment of assessments. Any person whose real property
  is assessed upon the school tax roll with the real property  of  another
  person  as  one  parcel,  may  apply to the appropriate assessors for an
  apportionment of the assessment of such  real  property.  The  assessors
  shall  thereafter  apportion  the assessment and shall notify the school
  authorities of such apportionment. The school  authorities  shall  cause
  such apportionment to be made on the tax roll and the collecting officer
  shall thereafter separately receive the taxes as apportioned.
2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1308 - Property Subject to Levy.

§  1308.  Property  subject  to  levy.  Except  as provided in section
  thirteen hundred ten of this chapter, school  district  taxes  shall  be
  levied  by  the  school  authorities  upon  all real property within the
  boundaries of the  district  which  is  not  by  law  exempt  from  such
  taxation.  Such  taxes  shall be levied against each parcel of such real
  property. In all cases the levy shall be  deemed  as  against  the  real
  property  itself.  The  name  of  the owner, last known owner or reputed
  owner shall be regarded as an aid to identify such parcel.  A mistake in
  any such name shall not affect the validity  of  the  levy  against  the
  parcel.
2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1312 - Tax Lien.

§  1312.  Tax lien. 1. School taxes shall become a lien as of the date
  and hour of the confirmation or final adoption of the school tax roll by
  the school authorities. Unpaid interest shall be included in and  deemed
  part  of the unpaid tax. Such taxes including such unpaid interest shall
  remain a lien until paid.
2. Priority and parity as between such tax liens and other  tax  liens
  shall  be  determined  in  the manner prescribed in title two of article
  nine of this chapter.
2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1318 - Collecting Officer's Warrant; Delivery Thereof.

§ 1318. Collecting officer's warrant; delivery thereof. 1. The warrant
  of  the  collecting  officer  shall  be  signed  by  the trustee, or the
  trustees, or a majority of them, or the board of education or a majority
  thereof. Such warrant shall state the amount of unexpended surplus funds
  in the custody of the board and  shall  further  state  that  except  as
  authorized  or  required by law, such unexpended surplus funds have been
  applied in determining the amount of the school tax levy.  For  the  two
  thousand seven--two thousand eight school year, surplus funds as used in
  this  subdivision  shall  mean  any  operating  funds in excess of three
  percent of the current school year budget, and shall not  include  funds
  properly  retained  under  other  sections  of law. For the two thousand
  eight--two thousand nine school year, and thereafter, surplus  funds  as
  used  in  this  subdivision  shall mean any operating funds in excess of
  four percent of the current school year budget, and  shall  not  include
  funds  properly retained under other sections of law. Such warrant shall
  have the same force and effect  as  a  warrant  issued  by  a  board  of
  supervisors to a collecting officer in a town. The collecting officer to
  whom  it may be delivered for collection shall be thereby authorized and
  required to collect from every person named on such school tax roll  the
  sum  set  opposite his name, or the amount due from any person specified
  therein, in the same manner and with the  same  powers  that  collecting
  officers in towns are authorized to collect taxes levied by the board of
  supervisors.
2.  A  warrant for the collection of a tax voted by the district shall
  not be delivered to the collecting officer until  the  thirty-first  day
  after  the  tax  was  voted.  A  warrant  for  the  collection  of a tax
  authorized by law without a vote of the district may be delivered to the
  collecting officer whenever the same is completed.
3. If the sum of money, payable by any person or persons named in such
  school tax rolls, is not paid or collected by such  warrant  within  the
  time  therein  limited, it shall be lawful for the school authorities to
  renew such warrant in respect to  such  delinquent  person  or  persons.
  Whenever  more  than  one renewal of a warrant for the collection of any
  school tax roll  may  become  necessary  in  any  district,  the  school
  authorities may make such further renewal; provided, however, that in no
  event shall such warrant be renewed for a period beyond the time for the
  return  to  the  county  treasurer  as  set  forth in subdivision two of
  section thirteen hundred thirty of this chapter.
2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1320 - Undertaking of Collecting Officer.

§ 1320. Undertaking of collecting officer. The undertaking or sureties
  of  any  collecting  officer,  given for the faithful performance of his
  official duties, shall be liable for any moneys received or collected on
  any school tax roll and warrant delivered to such collecting officer.
2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1324 - Collecting Officer's Notice in City School Districts.

§  1324.  Collecting officer's notice in city school districts. Except
  as otherwise provided in section thirteen hundred twenty-six or  section
  thirteen hundred twenty-seven of this chapter, the collecting officer of
  a  city  school  district  on receipt of a warrant for the collection of
  taxes, shall cause a notice to be  published  in  a  newspaper,  or  two
  newspapers,  if  there be two, having a general circulation in such city
  school district, stating that he has  received  such  warrant  and  will
  receive  all  such  taxes which may be paid to him within one month from
  the date of the first publication of such notice. The  date  upon  which
  such  warrant  expires  shall  be  specified in such notice. Such notice
  shall be published at least twice and for such other times as the school
  authorities may direct. The collecting  officer  shall  also,  upon  the
  receipt  of  the warrant, mail statements of taxes in the same manner as
  provided in section nine hundred twenty-two of this chapter for city and
  town collecting officers; provided, that where the school  district  has
  levied  a  tax  for purposes of a public library established pursuant to
  section two hundred fifty-five of the education law or has levied a  tax
  on  behalf  of a library district pursuant to special act, the amount of
  the taxes attributable to library purposes shall be separately stated on
  each  statement  of  taxes.    Upon  resolution  duly  adopted  by   the
  authorities  of  a  city  school  district, the collecting officer shall
  cause to be enclosed with the statement showing the amount of tax due, a
  summary of the adopted budget and an explanation of the  computation  of
  the tax rate.
2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1325 - Collecting Officer in School District; Third Party Notification Notice.

§   1325.   Collecting   officer   in  school  district;  third  party
  notification notice. 1. The collecting  officer  shall  further  enclose
  with  each  statement  of taxes described in sections one thousand three
  hundred twenty-two and one thousand three hundred  twenty-four  of  this
  chapter  a  notice  that any taxpayer who owns residential real property
  consisting of no more than three family dwelling units and  who  is  age
  sixty-five  or  over  or  who  is disabled is eligible for a third party
  notification procedure if desired. Such  notice  shall  state  that  any
  eligible   taxpayer  wishing  to  participate  in  such  procedure  must
  designate an  adult  third  party  to  receive  notification,  that  the
  designated  third  party  must  consent  to such notification, where the
  appropriate application form may be obtained, and  that  an  application
  form must be filed with the collecting officer of the appropriate school
  district  no  later than a specific date, as chosen by resolution of the
  school authorities of such school  district,  which  date  shall  be  no
  earlier  than  sixty  days prior to the levy of taxes by or on behalf of
  such school district. Duplicates of subsequent tax bills and notices  of
  unpaid  taxes shall be mailed to such third party until such time as the
  property owner or an administrator or executor of  the  estate  of  such
  property  owner  notifies  the  collecting officer in writing that third
  party procedure should cease or until such time as a change of ownership
  is indicated on the tax roll or the collecting officer  receives  notice
  of  a  change of ownership pursuant to section five hundred seventy-four
  of this chapter. The collecting officer shall mail an  application  form
  to  any  eligible  taxpayer  who  requests  the  same and who includes a
  self-addressed, stamped envelope with such request.
2. The collecting officer, upon request by the landowner receiving the
  agricultural  assessment,  shall  disclose  the  dollar  value  of   the
  reduction  in  the  tax  liability  attributable  to land receiving such
  agricultural assessment.
2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1326-B - Payment of Taxes in Installments in Certain School Districts Affected by Floods or Natural Disasters.

§ 1326-b. Payment of taxes in installments in certain school districts
  affected   by  floods  or  natural  disasters.  1.  Notwithstanding  any
  provisions of this chapter or any other general or special  law  to  the
  contrary,  a  school  district  which  is  wholly or partially contained
  within  a  county  which  has  been  included  in  a  federal   disaster
  declaration may, by resolution in any year during which a flood or other
  natural  disaster  occurs  in  the six months preceding the due date for
  school taxes, provide that every tax in excess of fifty  dollars  levied
  by  the board pursuant to law may be paid in installments in amounts and
  dates specified in the resolution. Such resolution shall apply only  for
  one   year;  provided  that  nothing  shall  preclude  the  adoption  of
  additional such authorizations if subsequent disasters occur.
2. When such a resolution is in  effect  in  a  school  district,  the
  collecting  officer  shall be authorized to receive such taxes until the
  date  specified  in  the  resolution  for  the  payment  of  taxes.  The
  collecting officer shall be in attendance to receive the installments of
  taxes  at  the  same  places  and hours specified for the receipt of the
  first installment, at least three days in each week for  the  two  weeks
  preceding  the  final date for payment of the installments. In the event
  that the first installment of any  tax  is  not  paid  within  the  time
  specified, the collecting officer may receive the same at any time until
  the  expiration  of  his warrant with interest as determined pursuant to
  section nine hundred twenty-four-a  of  this  chapter  until  paid.  The
  collecting  officer's  warrant  and  notice  of receipt thereof shall be
  conformed in accordance with this section.
3. At the expiration of his warrant, the collecting officer shall make
  a return of unpaid taxes in the  same  manner  as  provided  in  section
  thirteen  hundred  thirty or section thirteen hundred thirty-two of this
  article, as applicable.
5. A school district is authorized to refund to taxpayers any portions
  previously paid by taxpayers if the school board adopts a resolution  to
  that  effect, which establishes an installment payment schedule. If such
  resolution is adopted, then any taxpayer having paid all or a portion of
  their tax payment shall be entitled to such refund upon entering into an
  agreement with the school  district  for  the  payment  of  their  taxes
  according  to  the  schedule  adopted by the school district. Any unpaid
  taxes shall be timely paid if the payment otherwise  comports  with  the
  resolution schedule adopted by the school district.
2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1334 - Right of Action to Recover Tax.

§  1334.  Right  of action to recover tax. Whenever any tax payable by
  any person or corporation named on such school  tax  roll  is  not  paid
  within  the time specified in the warrant or in any renewal thereof, the
  school authorities may sue for and recover the same.
2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1336 - Collection of Taxes in Installments in School Districts Other Than City School Districts; Method of Election; Certification.

§  1336. Collection of taxes in installments in school districts other
  than city  school  districts;  method  of  election;  certification.  1.
  Notwithstanding  any  of  the  provisions  of  this chapter or any other
  general, special or local law to the contrary, upon the enactment  of  a
  local  law  by  a county pursuant to section nine hundred seventy-two of
  this chapter, the school authorities of a school district, other than  a
  city  school  district,  may  determine  that  thereafter and until such
  action be duly rescinded, any taxes in excess of fifty dollars levied by
  it upon any parcel of real property within such county  situated  within
  the  school  district,  may  be paid in installments as provided in such
  local law.
2. The determination pursuant to subdivision one of  this  section  or
  section  thirteen  hundred thirty-seven of this article shall be made by
  resolution of the school authorities prior to the annual meeting of  the
  school  district,  and  when such resolution shall have been adopted, it
  shall be certified by the clerk of the school district to the  clerk  of
  the  board of supervisors on or before the first day of August following
  such annual district meeting. Such resolution may be rescinded prior  to
  any  annual  meeting  of  such  school  district  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 thirteen hundred twenty-two of this  chapter  shall  state  that
  taxes  may  be  paid  in  installments  as  provided  in such local law.
  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.
2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1338 - Statement of Taxes to Be Mailed.

§  1338.  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 thirteen hundred forty 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.
2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1340 - Owner of Real Property May Elect to Pay School District Taxes in Installments.

§  1340. Owner of real property may elect to pay school district taxes
  in installments. 1. Upon receipt of the statement of taxes, any owner of
  real property may elect to pay the total amount of the taxes  set  forth
  in such statement without regard to this section; 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  such  local
  law.
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
  one 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
  such taxes in one payment in the manner provided by law.
6. Upon the expiration of the  time  for  the  payment  of  the  first
  installment  as  provided  in  subdivision  four  of  this  section, the
  collecting officer shall make and deliver to the county treasurer a list
  of the names of the owners of real property who have paid the amount  of
  the  first installment to such collecting officer. The form of such list
  shall be prescribed and furnished by the county treasurer.
2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1342 - Payment by County Treasurer.

§  1342. Payment by county treasurer. Within ten days after the school
  authorities of a school  district,  which  has  adopted  the  resolution
  pursuant  to  section  thirteen  hundred  thirty-six or section thirteen
  hundred thirty-seven of this chapter,  shall  have  transmitted  to  the
  county treasurer the statement of unpaid taxes in the manner provided by
  law,  the  county treasurer shall pay over to the officer charged by law
  with the custody of the school district moneys, an amount equal  to  the
  amount  of  taxes  which an owner of real property has elected to pay in
  installments pursuant to section thirteen hundred forty of this  chapter
  less  the amount of the first installment. 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.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 1 - Assessments › 1400 - Date of Taxable Status.

§  1400.  Date  of taxable status. Real property shall be assessed for
  village purposes according to its condition  and  ownership  as  of  the
  first day of January or such other date as may be applicable pursuant to
  section 5-510 of the village law.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 1 - Assessments › 1404 - Information to Be Supplied to Non-Residents.

§  1404.  Information to be supplied to non-residents. 1. On or before
  the first day of January  or  such  other  date  as  may  be  applicable
  pursuant to section 5-510 of the village law, any person or corporation,
  who or which owns or has an interest in real property in the village and
  is  a  non-resident  thereof,  may file with the village clerk a written
  demand for notice of the date when the assessment roll is filed with the
  village clerk and the amount of the assessment against  each  parcel  of
  real  property  of such person or corporation. Such written demand shall
  give a description of such property sufficient  for  identification  and
  the name and address of the person or, in the case of a corporation, its
  name and the address of its principal office.
2.  At  the  time  of  the filing of the assessment roll with him, the
  village clerk shall mail to each such  person  and  corporation  at  the
  address  set  forth in the demand, the requested information. Failure to
  comply with such demand shall not affect the validity of the assessment.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 1 - Assessments › 1406 - Verification and Completion of Tenative Assessment Roll; Notice Thereof.

§  1406.  Verification  and  completion  of tentative assessment roll;
  notice thereof. 1. When the tentative assessment roll has been prepared,
  the assessors or a majority of them, shall severally make, subscribe and
  attach to such roll, or file therewith in accordance with the provisions
  of section fifteen hundred eighty-four  of  this  chapter,  an  oath  in
  substantially  the  same form required of town assessors by section five
  hundred five of this chapter.
2. On or before the first day of February or such other date as may be
  applicable pursuant to section 5-510 of the village law,  the  assessors
  shall  complete the assessment roll and file such roll in duplicate with
  the clerk of the village; provided, however, that if such clerk collects
  taxes for the village a duplicate roll need not be so filed.
3. On or before the eighth day of February or such other date  as  may
  be applicable pursuant to section 5-510 of the village law, the clerk of
  each village shall cause a notice, the contents of which are hereinafter
  set forth, to be published in the official newspaper of the village.
4.  Such  notice  shall  state  that  the assessors have completed the
  assessment roll, that a copy thereof has been  filed  with  the  village
  clerk  where  it  may be seen and examined by any person during business
  hours until the third Tuesday of the month and  that  on  that  day  the
  board  of review will meet to hear complaints in relation to assessments
  at a specified time and place for at least four consecutive hours.
5. After publication of the notice and until such third  Tuesday,  the
  village  clerk  shall  make  the  assessment  roll  available for public
  inspection.
6. The village assessors shall maintain an inventory of all  the  real
  property  located  therein including the names of the owners thereof and
  complete an annual update thereto on or before the first day of  January
  or such other date as may be applicable pursuant to section 5-510 of the
  village  law.  The physical characteristics of real property included in
  such inventory shall constitute a public record  and  be  available  for
  public  inspection  and  copying  in  accordance  with  paragraph (b) of
  subdivision two of section  eighty-seven  of  the  public  officers  law
  except  as  provided  in  paragraphs  (d)  and (f) of subdivision two of
  section eighty-seven of the  public  officers  law.  Disclosure  of  the
  inventory  data  shall  not  be  considered  an  unwarranted invasion of
  personal privacy as defined in subdivision two of section eighty-nine of
  the public officers law.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 1 - Assessments › 1408 - Hearing of Complaints.

§ 1408. Hearing of complaints. 1. At the time and place and during the
  hours specified in the notice given pursuant to section fourteen hundred
  six  of  this chapter, the board of review shall meet to hear complaints
  relating to assessments brought before it. The  board  of  trustees  and
  assessors, or a committee of such board constituting at least a majority
  thereof  and  the  assessors or a board of assessment review constituted
  pursuant to section five hundred twenty-three of  this  chapter,  or  as
  provided  by subdivision five of section fifteen hundred thirty-seven of
  this chapter, if applicable, shall constitute the board of review.
2. Complaints with respect to assessments  shall  be  filed  with  the
  village clerk on or before the day of the meeting of the board of review
  on the form prescribed by the commissioner pursuant to subdivision three
  of section five hundred twenty-four of this chapter.
3.  The  board  of  review  shall  have  the same powers and duties in
  relation to the hearing and determining of complaints as  are  exercised
  and  performed  by  a board of review in a town pursuant to section five
  hundred twelve of this chapter; provided,  however,  that  the  hearings
  shall not be adjourned beyond the fifteenth day of the following month.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 1 - Assessments › 1410 - Verification and Filing of Assessment Roll; Notice Thereof.

§ 1410. Verification and filing of assessment roll; notice thereof. 1.
  When  the  assessment  roll  has  been  changed  after  the  hearing and
  determination of all complaints as provided in section fourteen  hundred
  eight  of  this  chapter,  the  assessors,  or a majority of them, shall
  severally make, subscribe and attach to such roll, or file therewith  in
  accordance with the provisions of section fifteen hundred eighty-four of
  this  chapter,  an  oath in substantially the same form required of town
  assessors by section five hundred fourteen of this chapter.
2. The completed and verified assessment roll shall be filed with  the
  village  clerk on or before the first day of April or such other date as
  may be applicable pursuant to section 5-510  of  the  village  law.  The
  village  clerk  shall  cause  a notice of such filing to be published at
  least once in the official newspaper within fifteen days, specifying the
  date of filing and stating that the roll will remain on file subject  to
  inspection for fifteen days from the date of the notice.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 1 - Assessments › 1412 - Retention of Assessment Roll.

§  1412.  Retention of assessment roll. A copy of the final assessment
  roll shall be retained in the office of the village clerk  as  a  public
  record for a minimum of ten years from the date of completion thereof.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 2 - Levy and Collection of Taxes › 1420 - Levy and Extension of Taxes.

§ 1420. Levy and extension of taxes. 1. On or before the fifteenth day
  of May or such other date as may be applicable pursuant to section 5-510
  or  section 17-1729 of the village law, the board of trustees shall levy
  the tax for the ensuing fiscal year.
2. After the board of trustees shall have determined the amount of the
  tax to be levied but before the actual  levy  thereof,  such  board  may
  direct  the clerk to extend and carry out upon the roll the amount to be
  levied against each parcel of real property shown thereon, and  when  so
  directed  it  shall  be the duty of the clerk so to do prior to the time
  required by law for such levy.
3. If by reason of an  actual  or  alleged  error  or  defect  in  the
  assessment  roll  of  the  last  preceding  year,  any  taxes or special
  assessments authorized and intended to be levied thereby have  not  been
  paid  the amount thereof shall be levied upon the same property upon the
  assessment roll of the current year.
4. The tax roll shall be  made  in  duplicate,  unless  the  clerk  is
  charged  with  the  collection of taxes. Upon completion of the tax roll
  the clerk shall endorse thereon the date of  completion.  The  completed
  tax roll shall be presumptive evidence of the facts stated therein.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 2 - Levy and Collection of Taxes › 1422 - Lien Date.

§  1422.  Lien  date.  The  annual village tax shall be a lien on real
  property on which it is levied from the first day of the fiscal year for
  which it is levied until paid or otherwise satisfied or discharged.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 2 - Levy and Collection of Taxes › 1424 - Apportionment of Tax Lien.

§  1424.  Apportionment  of  tax  lien. 1. The assessors shall, at the
  written request of the owner,  mortgagee  or  prospective  purchaser  or
  mortgagee,  apportion  any  tax  lien  affecting property which is to be
  subdivided or a part thereof sold or mortgaged or affecting two or  more
  lots  which  have  been assessed as one and file such apportionment with
  the treasurer. The treasurer shall upon the filing of such apportionment
  in his office give written notice thereof by mail to the holder  of  any
  tax  lien  so  apportioned  and  also to all owners or mortgagees as are
  shown  in  an  affidavit  to  be  filed  by  the  applicant   for   such
  apportionment.  The applicant shall file with the treasurer an affidavit
  showing who are the  owners  of  the  property,  with  their  names  and
  addresses  and  also  the  names and addresses of all mortgagees holding
  mortgages against the whole or any part of the property in reference  to
  which the tax lien is to be apportioned. The holder of any such tax lien
  or  any  owner  or mortgagee may within ten days thereafter give written
  notice to the treasurer if he objects to the  apportionment  and  within
  ten days after filing such written notice shall commence a proceeding to
  review  the  action of the assessor in making such apportionment. In the
  event of the failure of the holder of any tax lien or owner or mortgagee
  to file objections to the apportionment within ten days, or if he  files
  objections,  to  proceed to review the apportionment within twenty days,
  such apportionment shall be effective and the treasurer or the holder of
  any tax lien shall thereupon accept payment of the amount so apportioned
  as affecting any part so apportioned and thereafter  all  provisions  in
  this  section  contained in reference to the payment of the tax lien, or
  the foreclosure thereof, shall apply to the apportioned amounts.
2. Where a village has enacted a local law as provided in  subdivision
  three  of  section  fourteen  hundred  two  of this article, the town or
  county assessor, who prepares a copy of the appropriate part of the town
  or county assessment roll for village tax purposes,  shall  perform  the
  duties otherwise imposed on village assessors by this section.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 2 - Levy and Collection of Taxes › 1426 - Warrant for Collection of Taxes.

§ 1426. Warrant for collection of taxes. 1. Upon the completion of the
  tax levy and on or before the twentieth day of May or such other date as
  may  be  applicable  pursuant to section 5-510 or section 17-1729 of the
  village law, the village clerk shall deliver to the  treasurer,  one  of
  the  duplicate  rolls with a warrant thereto annexed, or filed therewith
  as provided in section fifteen  hundred  eighty-four  of  this  chapter,
  signed  by  the mayor and attested by the clerk under the corporate seal
  of the village, containing a summary statement of the purposes for which
  the taxes are levied, as shown on such roll, the amount thereof for each
  such purpose and the total amount for all such purposes, and  commanding
  the treasurer to collect the taxes therein levied.
2. The treasurer shall give a receipt to the clerk for the warrant and
  tax  roll  delivered  to  him and shall collect the taxes and return the
  roll on or before the first day of February or such other date as may be
  applicable pursuant to section 5-510 or section 17-1729 of  the  village
  law, except that such return shall be made on or before the first day of
  November  if  unpaid  village  taxes  are  to be collected by the county
  pursuant to section fourteen hundred forty-two of this title.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 2 - Levy and Collection of Taxes › 1428 - Notice of Receipt of Tax Roll and Warrant.

§  1428.  Notice of receipt of tax roll and warrant. 1. Upon receiving
  the tax roll and warrant and on or before the first day of June or  such
  other  date  as  may  be applicable pursuant to section 5-510 or section
  17-1729 of the village law, the treasurer shall cause to be published in
  the official paper of the village, once a week for two successive weeks,
  a notice that such tax roll and warrant have been left with him for  the
  collection of the taxes therein levied.
2.  Such  notice  shall designate one or more convenient places in the
  village where he will receive taxes from the first day of  June  to  and
  including the first day of July or such other dates as may be applicable
  pursuant  to  section  5-510 or section 17-1729 of the village law, from
  nine o'clock in  the  morning  until  four  o'clock  in  the  afternoon,
  excepting Saturdays, Sundays and holidays.
3.  Such  notice shall contain a statement of the interest required to
  be added by section fourteen hundred thirty-two of this chapter.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 2 - Levy and Collection of Taxes › 1430 - Statement of Taxes to Be Mailed.

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