N.Y.
Real Property Tax Law Section 1426
Warrant for collection of taxes
1.
Upon the completion of the tax levy and on or before the twentieth day of May or such other date as may be applicable pursuant to section 5-510 or section 17-1729 of the village law, the village clerk shall deliver to the treasurer, one of the duplicate rolls with a warrant thereto annexed, or filed therewith as provided in § 1584 (Attachment to rolls)section fifteen hundred eighty-four of this chapter, signed by the mayor and attested by the clerk under the corporate seal of the village, containing a summary statement of the purposes for which the taxes are levied, as shown on such roll, the amount thereof for each such purpose and the total amount for all such purposes, and commanding the treasurer to collect the taxes therein levied.2.
The treasurer shall give a receipt to the clerk for the warrant and tax roll delivered to him and shall collect the taxes and return the roll on or before the first day of February or such other date as may be applicable pursuant to section 5-510 or section 17-1729 of the village law, except that such return shall be made on or before the first day of November if unpaid village taxes are to be collected by the county pursuant to § 1442 (Alternative method for collection of delinquent village taxes)section fourteen hundred forty-two of this title.
Source:
Section 1426 — Warrant for collection of taxes, https://www.nysenate.gov/legislation/laws/RPT/1426 (updated Sep. 22, 2014; accessed Oct. 26, 2024).
