Laws of New York (Last Updated: November 21, 2014) |
RPT Real Property Tax |
Article 9. LEVY AND COLLECTION OF TAXES |
Title 2. PRIORITY AND PARITY OF TAX LIENS |
Section 912. Priority of tax liens
Latest version.
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All tax liens of tax districts which become liens against a parcel of real property in the same calendar year shall have priority over all tax liens of preceding years against such parcel except that where a general, special or local law provides that a tax district holding and owning a tax lien for levies imposed by it has rights of priority different from other holders or owners thereof, the tax liens of such tax district shall rank in priority as provided in such law.