Laws of New York (Last Updated: November 21, 2014) |
RPT Real Property Tax |
Article 14. SPECIAL PROVISIONS RELATING TO VILLAGES |
Title 2. LEVY AND COLLECTION OF TAXES |
Section 1437. Cancellation of void taxes
Latest version.
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The board of trustees of any village may, and shall upon order of the county court, direct the cancellation of any unpaid tax levied or imposed by such board against property of the state or the United States where it is determined that the lien of such tax cannot be enforced.