New York Statutes
§ 912 — Priority of tax liens
New York § 912
JurisdictionNew York
Law RPTReal Property Tax
Title 2Priority and Parity of Tax Liens
Art. 9Levy and Collection of Taxes
This text of New York § 912 (Priority of tax liens) 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 § 912 (2026).
Text
§ 912. Priority of tax liens. All tax liens of tax districts which\nbecome liens against a parcel of real property in the same calendar year\nshall have priority over all tax liens of preceding years against such\nparcel except that where a general, special or local law provides that a\ntax district holding and owning a tax lien for levies imposed by it has\nrights of priority different from other holders or owners thereof, the\ntax liens of such tax district shall rank in priority as provided in\nsuch law.\n
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Related
In Re Duffy
452 B.R. 13 (N.D. New York, 2011)
Nearby Sections
3
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Bluebook (online)
New York § 912, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/RPT/912.