Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 1312 — Tax lien
N.Y. Real Prop. Tax Law § 1312
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 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…
Citator
N.Y. Real Prop. Tax Law § 1312 — Tax lien is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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.