Retention of tax roll
Source:
Section 946 — Retention of tax roll, https://www.nysenate.gov/legislation/laws/RPT/946 (updated Sep. 22, 2014; accessed Jun. 21, 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
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
