Section 980. Tax statements and receipts to show nature and amount of local assistance by state  


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  • 1. Notwithstanding any general, special  or  local
      law,  every  statement  and  receipt  issued  by  any  public officer or
      employee for taxes levied upon real  property  by  or  for  a  municipal
      corporation  shall set forth in the manner prescribed by the comptroller
      the amount of local assistance which  it  is  estimated  such  municipal
      corporation will receive from the state within the fiscal year for which
      such  taxes  are  levied, as such local assistance is defined in section
      two of the state finance law.
        2. It shall be the duty of the chief fiscal officer of each  municipal
      corporation  to  certify  to  the collecting officer, the amount of such
      estimated local assistance.  The  cost  of  furnishing  the  information
      described  in  this  section  shall be deemed a part of the cost of such
      statement or receipt.
        3. Failure to state the amount of local assistance as provided in this
      section shall not in any manner affect the validity of the taxes or  the
      penalties imposed by law in respect thereto.
        4. The provisions of this section shall not apply to statements of, or
      receipts for, omitted taxes, returned taxes or to taxes levied for prior
      fiscal years.