1. The Laws of New York
  2. Consolidated Laws
  3. Real Property Tax
  4. Article 13: Special Provisions Relating to School Districts


Section 1312 Tax lien

Real Property Tax (RPT)

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.