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N.Y. Real Prop. Tax Law § 1312

Tax lien

2014-09-22

§ 1312. Tax lien. 1. School taxes shall become a lien as of the date\nand hour of the confirmation or final adoption of the school tax roll by\nthe school authorities. Unpaid interest shall be included in and deemed\npart of the unpaid tax. Such taxes including such unpaid interest shall\nremain a lien until paid.\n 2. Priority and parity as between such tax liens and other tax liens\nshall be determined in the manner prescribed in title two of article\nnine of this chapter.\n

Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.