§ 1400. Date of taxable status. Real property shall be assessed for\nvillage purposes according to its condition and ownership as of the\nfirst day of January or such other date as may be applicable pursuant to\nsection 5-510 of the village law.\n
N.Y. Real Prop. Tax Law § 1400
Date of taxable status
2014-09-22
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.