New York § 995 Collection of taxes and special assessments from a municipal corporation

New York Statutes

§ 995 — Collection of taxes and special assessments from a municipal corporation

New York § 995

Law RPTReal Property Tax

Title 5Provisions of General Application; Miscellaneous

Art. 9Levy and Collection of Taxes

This text of New York § 995 (Collection of taxes and special assessments from a municipal corporation) 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 § 995 (2026).

Text

  § 995. Collection of taxes and special assessments from a municipal\ncorporation.  Real property owned by a municipal corporation shall not\nbe sold or conveyed by foreclosure or otherwise for the nonpayment of\nany tax or special assessment. Any tax or special assessment validly\nlevied or charged against real property owned by a municipal corporation\nshall be paid in the same manner as a general municipal charge. If any\nsuch tax or special assessment remains unpaid for more than sixty days\nafter demand therefor in writing has been filed with the chief executive\nofficer or clerk of such municipal corporation, payment may be enforced\nby a proceeding brought pursuant to article seventy-eight of the civil\npractice law and rules. If the municipal corporation owning the real\nproperty 

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§ 995. Collection of taxes and special assessments from a municipal\ncorporation. Real property owned by a municipal corporation shall not\nbe sold or conveyed by foreclosure or otherwise for the nonpayment of\nany tax or special assessment. Any tax or special assessment validly\nlevied or charged against real property owned by a municipal corporation\nshall be paid in the same manner as a general municipal charge. If any\nsuch tax or special assessment remains unpaid for more than sixty days\nafter demand therefor in writing has been filed with the chief executive\nofficer or clerk of such municipal corporation, payment may be enforced\nby a proceeding brought pursuant to article seventy-eight of the civil\npractice law and rules. If the municipal corporation owning the real\nproperty determines that the value thereof is insufficient to justify\npayment of the tax or special assessment levied thereon, in lieu of\npayment it may consent to an order directing sale of the property at\npublic auction on such notice as the court may order to satisfy the\nclaim.\n