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2012 New York Consolidated Laws
RPT - Real Property Tax
Article 13 - (1300 - 1342) SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS
1312 - Tax lien.


NY Real Prop Tax L § 1312 (2012) What's This?
 
    §  1312.  Tax lien. 1. School taxes shall become a lien as of the date
  and hour of the confirmation or final adoption of the school tax roll by
  the school authorities. Unpaid interest shall be included in and  deemed
  part  of the unpaid tax. Such taxes including such unpaid interest shall
  remain a lien until paid.
    2. Priority and parity as between such tax liens and other  tax  liens
  shall  be  determined  in  the manner prescribed in title two of article
  nine of this chapter.

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