§ 13-B — Payment of taxes by railroad and certain other corporations

New York § 13-B

• Jurisdiction: New York
• Law SCT: Suffolk County Tax Act
• Art. 1: Assessments; Collection of Tax By Collectors

Text

§ 13-b. Payment of taxes by railroad and certain other corporations.\nThe clerk of the board of supervisors of Suffolk county need not\ntransmit to the county treasurer any statement of the tax levied against\nany railroad corporation, telegraph, telephone or electric light line,\nor gas company nor shall the county treasurer collect or receive the tax\nlevied against any such company in any town prior to the return of the\ntax roll by the receiver, but all such taxes shall be payable to the\nreceiver within the period in which the tax and assessment roll is in\nthe receiver's custody. The receiver shall within ten days after\nreceiving the warrant for the collection of any tax against any such\ncorporation, mailed to such corporation at the address furnished by the\ncorporation for that purpose, or in default thereof to the address of\nthe principal office of the corporation according to the best\ninformation obtainable by the receiver, a bill setting forth the\nassessed valuation and the tax extended on the tax and assessment roll\nfor each tax levy against such corporation with the items thereof as\nthey appear on the tax and assessment roll. Such corporation may pay\nsuch tax and assessment to the receiver at the time and subject to the\nsame privileges and penalties as provided by section thirteen of this\nact, and after a return by the receiver to the county treasurer of any\nsuch tax or assessment unpaid, the county treasurer shall collect the\nsame with such additional interest and penalties and in such manner as\nis provided by law. The failure of a receiver to mail the notice shall\nnot invalidate the tax or assessment nor prevent the accrual of penalty,\ninterest or any remedy provided by law for the non-payment of the tax or\nassessment.\n