N.Y. RPT Law § 1312
This is the official text of N.Y. RPT Law § 1312, 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.
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Tax lien
Official statutory text
§ 1312. Tax lien. 1. School taxes shall become a lien as of the date\nand hour of the confirmation or final adoption of the school tax roll by\nthe school authorities. Unpaid interest shall be included in and deemed\npart of the unpaid tax. Such taxes including such unpaid interest shall\nremain a lien until paid.\n 2. Priority and parity as between such tax liens and other tax liens\nshall be determined in the manner prescribed in title two of article\nnine of this chapter.\n
Status: in_force · Read it on the official government site
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