N.Y. General Municipal Law § 710: Disposition of taxes and other charges against property in annexed territory

§ 710. Disposition of taxes and other charges against property in

annexed territory. 1. All unpaid or delinquent taxes levied or charges

made against or on account of any territory annexed pursuant to this

article and existing at the time such annexation takes effect, shall be

due and payable and collected in all respects the same as if such

territory had not been annexed.

2. Any other taxes levied or other charges made against or on account

of any territory annexed pursuant to this article for the fiscal year in

which an annexation shall take effect shall be apportioned. The affected

local governments may agree to any fair and equitable basis on which

such apportionment shall be computed, and such agreement may be

incorporated into the agreement, if any, executed pursuant to section

seven hundred seven or seven hundred eight of this article.

3. Any taxes levied or other charges made against or on account of any

territory annexed pursuant to this article for a fiscal year commencing

after the date such annexation takes effect shall be due and payable to

and collected by the annexing local government.