N.Y. RPT Law § 1308
This is the official text of N.Y. RPT Law § 1308, part of New York’s RPT Law — part of the compiled statutory law of New York, published by the state as "RPT Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Property subject to levy
Official statutory text
§ 1308. Property subject to levy. Except as provided in section\nthirteen hundred ten of this chapter, school district taxes shall be\nlevied by the school authorities upon all real property within the\nboundaries of the district which is not by law exempt from such\ntaxation. Such taxes shall be levied against each parcel of such real\nproperty. In all cases the levy shall be deemed as against the real\nproperty itself. The name of the owner, last known owner or reputed\nowner shall be regarded as an aid to identify such parcel. A mistake in\nany such name shall not affect the validity of the levy against the\nparcel.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.