N.Y. Real Property Tax Law § 1312: Tax lien
Where this section sits in the code
- Real Property Tax Law
- Article 13. Special Provisions Relating to School Districts
§ 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.
Collected 2026-09-14T19:32:45Z. Source file · JSON