New York Statutes

§ 902 — Lien date

New York § 902
JurisdictionNew York
Law RPTReal Property Tax
Title 1Levy; Warrant; Lien Date
Art. 9Levy and Collection of Taxes

This text of New York § 902 (Lien date) 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 § 902 (2026).

Text

§ 902. Lien date. The amount of all taxes, special ad valorem levies\nand special assessments levied upon any parcel of real property by the\nboard of supervisors shall, except as otherwise expressly provided by\nlaw, be and become a lien thereon as of the first day of January of the\nfiscal year for which levied and shall remain a lien until paid.\n

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Opn. No.
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Bluebook (online)
New York § 902, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/RPT/902.