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The Laws of New York
Consolidated Laws of New York
CHAPTER 50-A
Real Property Tax
ARTICLE 9
Levy and Collection of Taxes
TITLE 2
Priority and Parity of Tax Liens
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SECTION 912
Priority of tax liens
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TITLE 2
Priority and Parity of Tax Liens
This entry was published on 2014-09-22
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SECTION 914
Parity of tax liens
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 9, TITLE 2
§ 914. Parity of tax liens. All tax liens of tax districts which
become liens against a parcel of real property in the same calendar year
shall rank on a parity except that where a general, special or local law
provides that a tax district holding and owning a tax lien for levies
imposed by it has rights of priority or parity different from other
holders or owners thereof, the tax liens of such tax district shall rank
in priority as provided in such law.