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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 1312: Tax lien

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Where this section sits in the code
  1. Real Property Tax Law
  2. 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

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