{"data":{"id":"us-nyc/n.y.c.-charter-1520","jurisdiction":"us-nyc","citation":"N.Y.C. Charter § 1520","heading":"Section 1520. Interest and penalties on real property taxes.","body":"The commissioner shall charge, receive and collect the interest and penalties upon taxes on real estate not paid when due and payable in such manner and at such rates as shall be provided by law, provided, however, where such taxes are not escrowed, and where such interest does not exceed five dollars, it shall be forgiven.","path":["New York City Charter","Chapter 58: Department of Finance"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Charter/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:59Z","sha256":"7f0ae5c22bf85e6a0686b48c9541fabb118440394abe8a4bb5042652821dcc3e","source_id":"us-nyc","stale":true,"prev":"us-nyc/n.y.c.-charter-1519-a","next":"us-nyc/n.y.c.-charter-1521"},"notice":"GroundRules: Original legal text. Not legal advice."}