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The Laws of New York
Consolidated Laws of New York
CHAPTER 50-A
Real Property Tax
ARTICLE 9
Levy and Collection of Taxes
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TITLE 2
Priority and Parity of Tax Liens
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Levy and Collection of Taxes
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TITLE 3-A
Real Property Tax Escrow Accounts
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TITLE 3
Collection of Taxes; Return of Collecting Officer
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 9
SECTION 920
Notice of receipt of tax roll and warrant
SECTION 922
Statement of taxes to be mailed
SECTION 923
Duplicate tax statements for elderly and disabled property owners
SECTION 924
Collection of taxes; interest
SECTION 924-A
Interest rate on late payment of taxes and delinquencies
SECTION 924-B
Waiver of interest or penalties or other charges on brownfield properties
SECTION 925
Payment of taxes by mail or designated delivery service
SECTION 925-A
Extension of time for collection
SECTION 925-B
Extension; certain persons sixty-five years of age or over
SECTION 925-C
Payment of real property taxes via the internet
SECTION 925-D
Deployed military; extension
SECTION 926
Personal liability for taxes; optional method of collection
SECTION 926-A
Liability for taxes of owners and renters of certain residential property
SECTION 928-A
Partial payment of taxes
SECTION 930
Payment of taxes to county treasurer by certain utility corporations
SECTION 931
Payment of taxes to county treasurer by certain utility corporations with respect to single payments for multiple parcels
SECTION 932
Payment of taxes on part of a parcel of real property
SECTION 934
Apportionment of taxes by county court
SECTION 936
Return of unpaid delinquent taxes
SECTION 938
Extension of time for collection
SECTION 940
Payment of amounts collected
SECTION 942
Payment of taxes to county treasurer after return of collecting officer
SECTION 944
Power of county court upon default of collecting officer
SECTION 946
Retention of tax roll
SECTION 948
Losses by default of collecting officer or treasurer
SECTION 950
Satisfaction of undertaking of collecting officer
TITLE 3

COLLECTION OF TAXES; RETURN OF COLLECTING OFFICER
Section 920. Notice of receipt of tax roll and warrant.

922. Statement of taxes to be mailed.

923. Duplicate tax statements for elderly and disabled

property owners.

924. Collection of taxes; interest.

924-a. Interest rate on late payment of taxes and delinquencies.

924-b. Waiver of interest or penalties or other charges on

brownfield properties.

925. Payment of taxes by mail or designated delivery service.

925-a. Extension of time for collection.

925-b. Extension; certain persons sixty-five years of age or

over.

925-c. Payment of real property taxes via the internet.

925-d. Deployed military; extension.

926. Personal liability for taxes; optional method of

collection.

926-a. Liability for taxes of owners and renters of certain

residential property.

928-a. Partial payment of taxes.

930. Payment of taxes to county treasurer by certain utility

corporations.

931. Payment of taxes to county treasurer by certain utility

corporations with respect to single payments for

multiple parcels.

932. Payment of taxes on part of a parcel of real property.

934. Apportionment of taxes by county court.

936. Return of unpaid delinquent taxes.

938. Extension of time for collection.

940. Payment of amounts collected.

942. Payment of taxes to county treasurer after return of

collecting officer.

944. Power of county court upon default of collecting officer.

946. Retention of tax roll.

948. Losses by default of collecting officer or treasurer.

950. Satisfaction of undertaking of collecting officer.