N.Y. Real Property Tax Law § 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.