N.Y. Real Property Tax Law Section 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 9 (Levy and Collection of Taxes)article nine of this chapter.

Source: Section 1312 — Tax lien, https://www.­nysenate.­gov/legislation/laws/RPT/1312 (updated Sep. 22, 2014; accessed Oct. 26, 2024).

1300
Definitions 1302
Use of city, town or county assessment roll 1304
Apportionment of assessments 1306
Levy of taxes 1306‑A
Effect of school tax relief (STAR) exemption upon school district taxes 1308
Property subject to levy 1312
Tax lien 1314
Equalization in school districts located in more than one city or town 1316
Alternative school tax apportionment 1318
Collecting officer’s warrant 1320
Undertaking of collecting officer 1322
Collecting officer’s notice in districts other than city school districts 1324
Collecting officer’s notice in city school districts 1325
Collecting officer in school district 1326
Payment of taxes in installments in city school districts 1326‑A
Payment of taxes in installments in certain school districts 1326‑B
Payment of taxes in installments in certain school districts affected by floods or natural disasters 1327
Payment of taxes in installments in city school districts by senior citizens and physically disabled persons 1328
Collecting officer’s fees 1330
Enforcement of taxes in districts other than city school districts 1332
Enforcement of taxes in city school districts 1334
Right of action to recover tax 1335
Supplemental assessment roll of real property in a school district other than a school district which is wholly or partly within a city 1336
Collection of taxes in installments in school districts other than city school districts 1338
Statement of taxes to be mailed 1340
Owner of real property may elect to pay school district taxes in installments 1342
Payment by county treasurer
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Accessed:
Oct. 26, 2024

Last modified:
Sep. 22, 2014

§ 1312’s source at nysenate​.gov

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