N.Y. RPT Law § 980

This is the official text of N.Y. RPT Law § 980, 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 statements and receipts to show nature and amount of local assistance by state

Official statutory text

§ 980. Tax statements and receipts to show nature and amount of local\nassistance by state. 1. Notwithstanding any general, special or local\nlaw, every statement and receipt issued by any public officer or\nemployee for taxes levied upon real property by or for a municipal\ncorporation shall set forth in the manner prescribed by the comptroller\nthe amount of local assistance which it is estimated such municipal\ncorporation will receive from the state within the fiscal year for which\nsuch taxes are levied, as such local assistance is defined in section\ntwo of the state finance law.\n 2. It shall be the duty of the chief fiscal officer of each municipal\ncorporation to certify to the collecting officer, the amount of such\nestimated local assistance. The cost of furnishing the information\ndescribed in this section shall be deemed a part of the cost of such\nstatement or receipt.\n 3. Failure to state the amount of local assistance as provided in this\nsection shall not in any manner affect the validity of the taxes or the\npenalties imposed by law in respect thereto.\n 4. The provisions of this section shall not apply to statements of, or\nreceipts for, omitted taxes, returned taxes or to taxes levied for prior\nfiscal years.\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.