N.Y. Real Property Tax Law § 931: Payment of taxes to county treasurer by certain utility corporations with respect to single payments for multiple parcels

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

corporations with respect to single payments for multiple parcels. The

county treasurer or the collecting officer may receive a single payment

from any railroad, telegraph, telephone, electric, gas, water or

pipeline corporation or person assessed for oil and gas rights to

satisfy the tax owed for more than one parcel provided that the payment

is accompanied by a detailed list of the specific parcels to which the

payment is to be applied. Such list shall include the tax identification

number and the amount of payment submitted for each parcel. In the event

that the total payment submitted does not equal the total amount of

taxes due on all the parcels listed, the county treasurer or collecting

officer may accept the payment and record as paid the taxes due on each

parcel which can be paid in full in the order set forth on the list of

parcels. In the event that the county treasurer or collecting officer

accepts the payment for an amount which does not equal the total amount

of taxes due on all the parcels listed, the county treasurer or the

collecting officer shall give prompt notice of any deficiencies. Such

notice shall include a list of the parcels for which the submitted

payment was insufficient to meet the amount of taxes due, and the amount

still owing. In the event the payment is in excess of the amount due,

the county treasurer or collecting officer shall promptly cause a refund

of the excess amount to be paid.