New York § 1827 Commissioner not to be interested in tax sa1e

New York Statutes

§ 1827 — Commissioner not to be interested in tax sa1e

New York § 1827

Law TAXTax

Part 4Miscellaneous Crimes

Art. 37Crimes and Other Offenses, Seizures and Forfeitures

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Bluebook

N.Y. Tax § 1827 (2026).

Text

  § 1827. Commissioner not to be interested in tax sa1e.--The\ncommissioner, or any person employed in such commissioner's office, who\nshall be directly or indirectly interested in any tax sale made by such\ncommissioner, or in the title acquired by such sale, or in any money\npaid or to be paid for the redemption of any lands sold for taxes by the\ncommissioner or on the cancellation of any such tax sale; or any person\nwho shall pay or give to the commissioner, or to any employee of such\ncommissioner's office, any compensation, reward or promise thereof for\nany service or services performed in regard to such sale, redemption,\ncancellation or such tax title, is guilty of a misdemeanor. A sale in\nviolation of this section is void.\n

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§ 1827. Commissioner not to be interested in tax sa1e.--The\ncommissioner, or any person employed in such commissioner's office, who\nshall be directly or indirectly interested in any tax sale made by such\ncommissioner, or in the title acquired by such sale, or in any money\npaid or to be paid for the redemption of any lands sold for taxes by the\ncommissioner or on the cancellation of any such tax sale; or any person\nwho shall pay or give to the commissioner, or to any employee of such\ncommissioner's office, any compensation, reward or promise thereof for\nany service or services performed in regard to such sale, redemption,\ncancellation or such tax title, is guilty of a misdemeanor. A sale in\nviolation of this section is void.\n