New York § 936 Return of unpaid delinquent taxes

New York Statutes

§ 936 — Return of unpaid delinquent taxes

New York § 936

Law RPTReal Property Tax

Title 3Collection of Taxes; Return of Collecting Officer

Art. 9Levy and Collection of Taxes

This text of New York § 936 (Return of unpaid delinquent taxes) 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 § 936 (2026).

Text

§ 936. Return of unpaid delinquent taxes.

1.Upon the expiration of\nhis warrant, each collecting officer shall make and deliver to the\ncounty treasurer an account, subscribed and affirmed by him as true\nunder the penalties of perjury, of all taxes listed on the tax roll\nwhich remain unpaid, except that such collecting officer shall not\ninclude in such account the amount of the installments of taxes returned\nunpaid pursuant to section nine hundred twenty-eight-b or subdivision\none of section nine hundred seventy-six of this chapter. The county\ntreasurer shall, if satisfied that such account is correct, credit him\nwith the amount of such unpaid delinquent taxes. Such return shall be\nendorsed upon or attached to the tax roll.\n 2. In making the return of unpaid taxes, the collec

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§ 936. Return of unpaid delinquent taxes. 1. Upon the expiration of\nhis warrant, each collecting officer shall make and deliver to the\ncounty treasurer an account, subscribed and affirmed by him as true\nunder the penalties of perjury, of all taxes listed on the tax roll\nwhich remain unpaid, except that such collecting officer shall not\ninclude in such account the amount of the installments of taxes returned\nunpaid pursuant to section nine hundred twenty-eight-b or subdivision\none of section nine hundred seventy-six of this chapter. The county\ntreasurer shall, if satisfied that such account is correct, credit him\nwith the amount of such unpaid delinquent taxes. Such return shall be\nendorsed upon or attached to the tax roll.\n 2. In making the return of unpaid taxes, the collecting officer shall\nadd five per centum to the amount of each tax as levied. In the event\nthat the collecting officer fails to do so, the county treasurer shall\nmake such addition. In a county in which there is a local law in effect\npursuant to section nine hundred twenty-eight-b or section nine hundred\nseventy-two of this chapter providing for the collection of taxes in\ninstallments, the five per centum provided by this subdivision shall not\nbe added to the taxes which a real property owner has elected to pay in\ninstallments pursuant to section nine hundred twenty-eight-b or section\nnine hundred seventy-five of this chapter. Such five per centum shall be\nadded by the county treasurer to the amount of such taxes as shall have\nremained unpaid after the date upon which the last installment was due\nas provided in such local law. The amount of such added per centum shall\nthereafter be deemed part of the amount of the unpaid tax.\n