New York VIL Code § 5-516

Lien of special assessment
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§ 5-516 Lien of special assessment. 1. Any provision of law to the\ncontrary notwithstanding, in any case in which a special or local\nassessment is levied against real property a lien shall attach as of the\ntime when the assessment is confirmed by the body authorized to finally\ndetermine the amount of such assessment, and shall continue until paid\nor cancelled as herein below provided, which lien shall have the same\npriority as a village tax.\n  2. Whenever an assessment remains unpaid and is included in the annual\ntax levy, as provided in section 5-518, the lien thereof shall be\ncancelled as of the date upon which the annual tax becomes a lien and\nthe lien of the annual tax shall include the amount of such assessment,\nwith penalties.\n  3. Whenever an assessment remains unpaid and is thereafter divided\ninto annual installments so as to retire obligations as they mature, the\nlien thereof shall be cancelled as of the date of such division and at\nthat time a lien in the amount of the first installment shall attach,\nwhich lien shall continue until cancelled by inclusion of such\ninstallment in the next succeeding annual tax levy, in the manner\nprovided above.  Subsequent installments, unless prepaid as provided in\nsection 5-518 of this article, shall become liens on the respective\nanniversary dates of such division and such liens shall be cancelled in\nthe same manner.\n

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