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2010 New York Code
RPP - Real Property
Article 2 - (10 - 18) TENURE OF REAL PROPERTY
16 - Liabilities of alien holders of real property.

§  16.  Liabilities  of  alien  holders  of real property. Every alien
  holding real property in this state is subject to  duties,  assessments,
  taxes and burdens as if he were a citizen of the state.

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