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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 946: Retention of tax roll

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 9. Levy and Collection of Taxes
  3. Title 3. Collection of Taxes; Return of Collecting Officer

§ 946. Retention of tax roll. Notwithstanding any law to the contrary,

where a tax roll indicating the date of payment of the tax, any receipt

number, and related information is maintained in a manner other than

that set forth in article fifteen-C of this chapter, the tax roll shall

be permanently retained as a public record.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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