New York § 1312 Tax lien

New York Statutes

§ 1312 — Tax lien

New York § 1312

Law RPTReal Property Tax

Art. 13Special Provisions Relating to School Districts

This text of New York § 1312 (Tax lien) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 1312 (2026).

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

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§ 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