N.Y. Real Property Tax Law § 914: Parity of tax liens

§ 914. Parity of tax liens. All tax liens of tax districts which

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

shall rank on a parity 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 or parity different from other

holders or owners thereof, the tax liens of such tax district shall rank

in priority as provided in such law.