N.Y. Real Prop. Tax Law § 914
Current through 2024 NY Law Chapter 443
All tax liens of tax districts which become liens against a parcel of real property in the same calendar year shall rank on a parity except that where a general, special or local law provides that a tax district holding and owning a tax lien for levies imposed by it has rights of priority or parity different from other holders or owners thereof, the tax liens of such tax district shall rank in priority as provided in such law.
N.Y. Real Prop. Tax. Law § 914