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The Laws of New York
Consolidated Laws of New York
CHAPTER 50-A
Real Property Tax
ARTICLE 13
Special Provisions Relating to School Districts
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SECTION 1308
Property subject to levy
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ARTICLE 13
Special Provisions Relating to School Districts
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SECTION 1314
Equalization in school districts located in more than one city or town
This entry was published on 2014-09-22
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SECTION 1312
Tax lien
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 13
§ 1312. Tax lien. 1. School taxes shall become a lien as of the date
and hour of the confirmation or final adoption of the school tax roll by
the school authorities. Unpaid interest shall be included in and deemed
part of the unpaid tax. Such taxes including such unpaid interest shall
remain a lien until paid.

2. Priority and parity as between such tax liens and other tax liens
shall be determined in the manner prescribed in title two of article
nine of this chapter.