Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 914 — Parity of tax liens
N.Y. Real Prop. Tax Law § 914
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 914. Parity of tax liens. All tax liens of tax districts which become liens against a parcel of real property in the same calendar year shall rank on a parity except that where a general, special or local law provides that a tax district holding and owning a tax lien for levies imposed by it…
Citator
N.Y. Real Prop. Tax Law § 914 — Parity of tax liens is in force in the current edition of the Code, and nothing recorded condemns it.
§ 914. Parity of tax liens. All tax liens of tax districts which become liens against a parcel of real property in the same calendar year shall rank on a parity except that where a general, special or local law provides that a tax district holding and owning a tax lien for levies imposed by it has rights of priority or parity different from other holders or owners thereof, the tax liens of such tax district shall rank in priority as provided in such law.