New York § 980 Tax statements and receipts to show nature and amount of local assistance by state

New York Statutes

§ 980 — Tax statements and receipts to show nature and amount of local assistance by state

New York § 980

Law RPTReal Property Tax

Title 5Provisions of General Application; Miscellaneous

Art. 9Levy and Collection of Taxes

This text of New York § 980 (Tax statements and receipts to show nature and amount of local assistance by state) 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 § 980 (2026).

Text

§ 980. Tax statements and receipts to show nature and amount of local\nassistance by state.

1.Notwithstanding any general, special or local\nlaw, every statement and receipt issued by any public officer or\nemployee for taxes levied upon real property by or for a municipal\ncorporation shall set forth in the manner prescribed by the comptroller\nthe amount of local assistance which it is estimated such municipal\ncorporation will receive from the state within the fiscal year for which\nsuch taxes are levied, as such local assistance is defined in section\ntwo of the state finance law.\n 2. It shall be the duty of the chief fiscal officer of each municipal\ncorporation to certify to the collecting officer, the amount of such\nestimated local assistance. The cost of furnishing the infor

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§ 980. Tax statements and receipts to show nature and amount of local\nassistance by state. 1. Notwithstanding any general, special or local\nlaw, every statement and receipt issued by any public officer or\nemployee for taxes levied upon real property by or for a municipal\ncorporation shall set forth in the manner prescribed by the comptroller\nthe amount of local assistance which it is estimated such municipal\ncorporation will receive from the state within the fiscal year for which\nsuch taxes are levied, as such local assistance is defined in section\ntwo of the state finance law.\n 2. It shall be the duty of the chief fiscal officer of each municipal\ncorporation to certify to the collecting officer, the amount of such\nestimated local assistance. The cost of furnishing the information\ndescribed in this section shall be deemed a part of the cost of such\nstatement or receipt.\n 3. Failure to state the amount of local assistance as provided in this\nsection shall not in any manner affect the validity of the taxes or the\npenalties imposed by law in respect thereto.\n 4. The provisions of this section shall not apply to statements of, or\nreceipts for, omitted taxes, returned taxes or to taxes levied for prior\nfiscal years.\n