New York Statutes
§ 914 — Parity of tax liens
New York § 914
JurisdictionNew York
Law RPTReal Property Tax
Title 2Priority and Parity of Tax Liens
Art. 9Levy and Collection of Taxes
This text of New York § 914 (Parity 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 § 914 (2026).
Text
§ 914. Parity of tax liens. All tax liens of tax districts which\nbecome liens against a parcel of real property in the same calendar year\nshall rank on a parity except that where a general, special or local law\nprovides that a tax district holding and owning a tax lien for levies\nimposed by it has rights of priority or parity different from other\nholders or owners thereof, the tax liens of such tax district shall rank\nin priority as provided in such law.\n
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Bluebook (online)
New York § 914, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/RPT/914.