New York § 976 Return of unpaid installments of taxes; payment by county treasurer

New York Statutes

§ 976 — Return of unpaid installments of taxes; payment by county treasurer

New York § 976

Law RPTReal Property Tax

Title 4-AOptional Method of Collection of Taxes

Art. 9Levy and Collection of Taxes

This text of New York § 976 (Return of unpaid installments of taxes; payment by county treasurer) 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 § 976 (2026).

Text

§ 976. Return of unpaid installments of taxes; payment by county\ntreasurer.

1.On or before the first day of February following the levy\nof taxes, the collecting officer of a town which has adopted a\nresolution pursuant to section nine hundred seventy-three of this\nchapter, shall make and deliver to the county treasurer a list of the\nnames of the owners of real property who have elected to pay such taxes\nin installments pursuant to section nine hundred seventy-five of this\nchapter, together with an account, subcribed and affirmed by him as true\nunder the penalties of perjury, of the balance of all taxes listed on\nthe tax roll which such owners have elected to pay in installments and\nwhich remain unpaid at such time. The county treasurer shall, if\nsatisfied that such account is

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§ 976. Return of unpaid installments of taxes; payment by county\ntreasurer. 1. On or before the first day of February following the levy\nof taxes, the collecting officer of a town which has adopted a\nresolution pursuant to section nine hundred seventy-three of this\nchapter, shall make and deliver to the county treasurer a list of the\nnames of the owners of real property who have elected to pay such taxes\nin installments pursuant to section nine hundred seventy-five of this\nchapter, together with an account, subcribed and affirmed by him as true\nunder the penalties of perjury, of the balance of all taxes listed on\nthe tax roll which such owners have elected to pay in installments and\nwhich remain unpaid at such time. The county treasurer shall, if\nsatisfied that such account is correct, credit him with the amount of\nsuch unpaid taxes. Such return shall be in the form prescribed by the\ncounty treasurer. Upon such return, the warrant with respect to such\ntaxes as were included in such return shall be deemed expired.\n 2. Within ten days after such collecting officer shall have made his\nreturn of unpaid installments of taxes as provided in subdivision one of\nthis section, the county treasurer shall pay over to the supervisor of\nsuch town the amount of such unpaid installments of taxes, included in\nsuch return, which were levied for town and special district purposes.\nSuch payment may be made from moneys not otherwise appropriated or\ncommitted, from moneys appropriated for a contingent fund or pursuant to\nthe local finance law.\n