§ 932. Payment of taxes on part of a parcel of real property. 1. The\ncollecting officer shall receive the tax on part of a parcel of real\nproperty provided the person offering to pay such tax shall furnish a\nparticular specification of such part, including an apportionment of the\nassessment thereof made by the assessor after due notice to the parties\naffected. In the event that the tax on the remainder remains unpaid, the\ncollecting officer shall enter such specification on his return to the\ncounty treasurer, indicating the part on which the tax remains unpaid.\nIf the part on which the tax was paid is an undivided share, the person\npaying the same shall furnish the collecting officer with the name of\nthe owner thereof, which shall be entered on the return of unpaid taxes,\nand the share of such owner shall be excepted in case of sale for the\ntax on the remainder.\n 2. The county treasurer may, with respect to any taxes returned to him\nas unpaid, receive the taxes on part of a parcel of real property in the\nsame manner and subject to the same conditions as set forth in\nsubdivision one of this section.\n
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