N.Y. Real Property Tax Law § 930: Payment of taxes to county treasurer by certain utility corporations

§ 930. Payment of taxes to county treasurer by certain utility

corporations. 1. Any railroad, telegraph, telephone, electric, gas,

water or pipe line corporation or person assessed for oil and gas rights

may within thirty days after receipt by the county treasurer of the

notice given pursuant to subdivision two of section nine hundred six of

this chapter pay any taxes on real property owned by it to such county

treasurer without interest within thirty days of the receipt by the

county treasurer of the notice given pursuant to subdivision two of

section nine hundred six of this article or the last date for payment of

taxes without interest otherwise provided by subdivision one of section

nine hundred twenty-four of this title, whichever is later. The county

treasurer shall credit the appropriate collecting officer with the

amounts of taxes so received and shall give notice to him of any such

taxes not received by him.

2. The collecting officer may receive such taxes at any time until the

expiration of his warrant, but shall not enforce payment thereof until

receipt of such notice from the county treasurer.