§ 904 — Warrant; tax roll

New York § 904

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 1: Levy; Warrant; Lien Date
• Art. 9: Levy and Collection of Taxes

Text

§ 904. Warrant; tax roll. 1. Not later than the thirty-first day of\nDecember in each year, the county legislative body shall annex to or, in\nthe case of assessment rolls prepared in accordance with the provisions\nof article fifteen-C of this chapter, file with the assessment roll of\neach city and town a warrant, bearing the seal of the board and signed\nby the chairman and clerk thereof, authorizing and directing the\ncollecting officer of the city or town to collect, not later than the\nfollowing April first, from the several persons and corporations named\non such roll, the amounts listed opposite their respective names,\ntogether with any interest or penalties thereon prescribed by law. The\nassessment roll of each city and town shall, at the time the warrant is\nannexed thereto, or filed therewith, become the tax roll thereof and it\nor a certified copy thereof shall be delivered to the collecting officer\nnot later than the thirty-first day of December in each year.\n 2. The warrant shall further direct the payment of all amounts\ncollected not later than one week from the date of expiration of the\nwarrant, in the case of a collecting officer of a city, to the treasurer\nof the county and in the case of a collecting officer of a town (a) to\nthe supervisor thereof, an amount equal to the sum levied for town\npurposes and such other amounts as may be required by law to be paid to\nthe supervisor and (b) to the county treasurer, the residue of the\namount collected.\n 3. If the amounts levied for a special purpose in a city or town are\nrequired by law to be paid to any person other than those named in this\nsection, the warrant shall be varied accordingly.\n 4. The warrant shall authorize the collecting officer to enforce the\ncollection of taxes as provided in section nine hundred twenty-six of\nthis chapter.\n