N.Y. Real Property Tax Law § 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.