N.Y. Real Prop. Tax Law § 902
Current through 2024 NY Law Chapter 456
The amount of all taxes, special ad valorem levies and special assessments levied upon any parcel of real property by the board of supervisors shall, except as otherwise expressly provided by law, be and become a lien thereon as of the first day of January of the fiscal year for which levied and shall remain a lien until paid.
N.Y. Real Prop. Tax. Law § 902