New York § 1420 Levy and extension of taxes

New York Statutes

§ 1420 — Levy and extension of taxes

New York § 1420

Law RPTReal Property Tax

Title 2Levy and Collection of Taxes

Art. 14Special Provisions Relating to Villages

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Bluebook

N.Y. Real Property Tax § 1420 (2026).

Text

§ 1420. Levy and extension of taxes.

1.On or before the fifteenth day\nof May or such other date as may be applicable pursuant to section 5-510\nor section 17-1729 of the village law, the board of trustees shall levy\nthe tax for the ensuing fiscal year.\n 2. After the board of trustees shall have determined the amount of the\ntax to be levied but before the actual levy thereof, such board may\ndirect the clerk to extend and carry out upon the roll the amount to be\nlevied against each parcel of real property shown thereon, and when so\ndirected it shall be the duty of the clerk so to do prior to the time\nrequired by law for such levy.\n 3. If by reason of an actual or alleged error or defect in the\nassessment roll of the last preceding year, any taxes or special\nassessments author

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§ 1420. Levy and extension of taxes. 1. On or before the fifteenth day\nof May or such other date as may be applicable pursuant to section 5-510\nor section 17-1729 of the village law, the board of trustees shall levy\nthe tax for the ensuing fiscal year.\n 2. After the board of trustees shall have determined the amount of the\ntax to be levied but before the actual levy thereof, such board may\ndirect the clerk to extend and carry out upon the roll the amount to be\nlevied against each parcel of real property shown thereon, and when so\ndirected it shall be the duty of the clerk so to do prior to the time\nrequired by law for such levy.\n 3. If by reason of an actual or alleged error or defect in the\nassessment roll of the last preceding year, any taxes or special\nassessments authorized and intended to be levied thereby have not been\npaid the amount thereof shall be levied upon the same property upon the\nassessment roll of the current year.\n 4. The tax roll shall be made in duplicate, unless the clerk is\ncharged with the collection of taxes. Upon completion of the tax roll\nthe clerk shall endorse thereon the date of completion. The completed\ntax roll shall be presumptive evidence of the facts stated therein.\n