N.Y. Real Prop. Tax Law § 1308

§ 1308. Property subject to levy. Except as provided in section\nthirteen hundred ten of this chapter, school district taxes shall be\nlevied by the school authorities upon all real property within the\nboundaries of the district which is not by law exempt from such\ntaxation. Such taxes shall be levied against each parcel of such real\nproperty. In all cases the levy shall be deemed as against the real\nproperty itself. The name of the owner, last known owner or reputed\nowner shall be regarded as an aid to identify such parcel. A mistake in\nany such name shall not affect the validity of the levy against the\nparcel.\n