Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 1422 — Lien date
N.Y. Real Prop. Tax Law § 1422
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1422. Lien date. The annual village tax shall be a lien on real property on which it is levied from the first day of the fiscal year for which it is levied until paid or otherwise satisfied or discharged.
Citator
N.Y. Real Prop. Tax Law § 1422 — Lien date is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1422. Lien date. The annual village tax shall be a lien on real property on which it is levied from the first day of the fiscal year for which it is levied until paid or otherwise satisfied or discharged.