N.Y. Real Property Tax Law Section 304
Subject of assessment


All assessments shall be against the real property itself which shall be liable to sale pursuant to law for any unpaid taxes or special ad valorem levies. * NB (Effective until ruling by Commissioner of Internal Revenue) * § 304

Source: Section 304 — Subject of assessment, https://www.­nysenate.­gov/legislation/laws/RPT/304 (updated Sep. 22, 2014; accessed Jun. 15, 2024).

Accessed:
Jun. 15, 2024

Last modified:
Sep. 22, 2014

§ 304’s source at nysenate​.gov

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