N.Y. Real Property Tax Law § 912: Priority of tax liens

§ 912. Priority of tax liens. All tax liens of tax districts which

become liens against a parcel of real property in the same calendar year

shall have priority over all tax liens of preceding years against such

parcel except that where a general, special or local law provides that a

tax district holding and owning a tax lien for levies imposed by it has

rights of priority different from other holders or owners thereof, the

tax liens of such tax district shall rank in priority as provided in

such law.