N.Y. Real Property Tax Law 1312 – Tax lien
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§ 1312. Tax lien. 1. School taxes shall become a lien as of the date and hour of the confirmation or final adoption of the school tax roll by the school authorities. Unpaid interest shall be included in and deemed part of the unpaid tax. Such taxes including such unpaid interest shall remain a lien until paid.
Terms Used In N.Y. Real Property Tax Law 1312
- Lien: A claim against real or personal property in satisfaction of a debt.
2. Priority and parity as between such tax liens and other tax liens shall be determined in the manner prescribed in title two of article nine of this chapter.