N.Y. Real Property Tax Law Section 930
Payment of taxes to county treasurer by certain utility corporations

1.

Any railroad, telegraph, telephone, electric, gas, water or pipe line corporation or person assessed for oil and gas rights may within thirty days after receipt by the county treasurer of the notice given pursuant to subdivision two of § 906 (County treasurer to be furnished certain statements)section nine hundred six of this chapter pay any taxes on real property owned by it to such county treasurer without interest within thirty days of the receipt by the county treasurer of the notice given pursuant to subdivision two of § 906 (County treasurer to be furnished certain statements)section nine hundred six of this article or the last date for payment of taxes without interest otherwise provided by subdivision one of § 924 (Collection of taxes)section nine hundred twenty-four of this title, whichever is later. The county treasurer shall credit the appropriate collecting officer with the amounts of taxes so received and shall give notice to him of any such taxes not received by him.

2.

The collecting officer may receive such taxes at any time until the expiration of his warrant, but shall not enforce payment thereof until receipt of such notice from the county treasurer.

Source: Section 930 — Payment of taxes to county treasurer by certain utility corporations, https://www.nysenate.gov/legislation/laws/RPT/930 (updated Sep. 22, 2014; accessed Apr. 19, 2025).

920
Notice of receipt of tax roll and warrant 922
Statement of taxes to be mailed 923
Duplicate tax statements for elderly and disabled property owners 924
Collection of taxes 924–A
Interest rate on late payment of taxes and delinquencies 924–B
Waiver of interest or penalties or other charges on brownfield properties 925
Payment of taxes by mail or designated delivery service 925–A
Extension of time for collection 925–B
Extension 925–C
Payment of real property taxes via the internet 925–D
Deployed military 926
Personal liability for taxes 926–A
Liability for taxes of owners and renters of certain residential property 928–A
Partial payment of taxes 930
Payment of taxes to county treasurer by certain utility corporations 931
Payment of taxes to county treasurer by certain utility corporations with respect to single payments for multiple parcels 932
Payment of taxes on part of a parcel of real property 934
Apportionment of taxes by county court 936
Return of unpaid delinquent taxes 938
Extension of time for collection 940
Payment of amounts collected 942
Payment of taxes to county treasurer after return of collecting officer 944
Power of county court upon default of collecting officer 946
Retention of tax roll 948
Losses by default of collecting officer or treasurer 950
Satisfaction of undertaking of collecting officer

Accessed:
Apr. 19, 2025

Last modified:
Sep. 22, 2014

§ 930’s source at nysenate.gov

Link Style

Stay Connected

Join thousands of people who receive monthly site updates.

Get Legal Help

The New York State Bar Association runs a service for finding an attorney in good standing. Initial consultations are usually free or discounted: Lawyer Referral Service

Committed to Public Service

We will always provide free access to the current law. In addition, we provide special support for non-profit, educational, and government users. Through social entrepreneurship, we’re lowering the cost of legal services and increasing citizen access.

Navigate

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

Location: https://newyork.public.law/laws/n.y._real_property_tax_law_section_930

Original Source: Section 930 — Payment of taxes to county treasurer by certain utility corporations, https://www.nysenate.gov/legislation/laws/RPT/930 (last accessed Aug. 20, 2023).