§ 931 — Payment of taxes to county treasurer by certain utility corporations with respect to single payments for multiple parcels

New York § 931

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 3: Collection of Taxes; Return of Collecting Officer
• Art. 9: Levy and Collection of Taxes

Text

§ 931. Payment of taxes to county treasurer by certain utility\ncorporations with respect to single payments for multiple parcels. The\ncounty treasurer or the collecting officer may receive a single payment\nfrom any railroad, telegraph, telephone, electric, gas, water or\npipeline corporation or person assessed for oil and gas rights to\nsatisfy the tax owed for more than one parcel provided that the payment\nis accompanied by a detailed list of the specific parcels to which the\npayment is to be applied. Such list shall include the tax identification\nnumber and the amount of payment submitted for each parcel. In the event\nthat the total payment submitted does not equal the total amount of\ntaxes due on all the parcels listed, the county treasurer or collecting\nofficer may accept the payment and record as paid the taxes due on each\nparcel which can be paid in full in the order set forth on the list of\nparcels. In the event that the county treasurer or collecting officer\naccepts the payment for an amount which does not equal the total amount\nof taxes due on all the parcels listed, the county treasurer or the\ncollecting officer shall give prompt notice of any deficiencies. Such\nnotice shall include a list of the parcels for which the submitted\npayment was insufficient to meet the amount of taxes due, and the amount\nstill owing. In the event the payment is in excess of the amount due,\nthe county treasurer or collecting officer shall promptly cause a refund\nof the excess amount to be paid.\n