N.Y. RPT Law § 1437

This is the official text of N.Y. RPT Law § 1437, 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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Cancellation of void taxes

Official statutory text

§ 1437. Cancellation of void taxes. The board of trustees of any\nvillage may, and shall upon order of the county court, direct the\ncancellation of any unpaid tax levied or imposed by such board against\nproperty of the state or the United States where it is determined that\nthe lien of such tax cannot be enforced.\n

Status: in_force · Read it on the official government site

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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.