New York § 934 Apportionment of taxes by county court

New York Statutes

§ 934 — Apportionment of taxes by county court

New York § 934

Law RPTReal Property Tax

Title 3Collection of Taxes; Return of Collecting Officer

Art. 9Levy and Collection of Taxes

This text of New York § 934 (Apportionment of taxes by county court) 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 § 934 (2026).

Text

§ 934. Apportionment of taxes by county court.

1.When the real\nproperty of one person has been erroneously assessed with the real\nproperty of another, any person aggrieved thereby may apply to the\ncounty court by petition duly verified, to have the taxes thereon\napportioned. The application shall be made on eight days' notice to the\nassessors of the city or town in which the real property is situated,\nand to the party whose real property is included in such assessment.\n 2. The county court shall take such evidence as may be necessary to\ndetermine the facts, and shall determine and specify the amount of the\ntax properly chargeable to the petitioner's property and to the property\nof the other party. The collecting officer of such city or town, upon\nreceiving a copy of the ord

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§ 934. Apportionment of taxes by county court. 1. When the real\nproperty of one person has been erroneously assessed with the real\nproperty of another, any person aggrieved thereby may apply to the\ncounty court by petition duly verified, to have the taxes thereon\napportioned. The application shall be made on eight days' notice to the\nassessors of the city or town in which the real property is situated,\nand to the party whose real property is included in such assessment.\n 2. The county court shall take such evidence as may be necessary to\ndetermine the facts, and shall determine and specify the amount of the\ntax properly chargeable to the petitioner's property and to the property\nof the other party. The collecting officer of such city or town, upon\nreceiving a copy of the order of the county court, shall change the tax\nroll to conform to such order, and shall receive the taxes accordingly.\n