New York Statutes
§ 912 — Priority of tax liens
New York·Law RPT Real Property Tax·Title 2 Priority and Parity of Tax Liens·Art. 9 Levy and Collection of Taxes
§ 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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In Re Duffy
452 B.R. 13 (N.D. New York, 2011)