ยง 1312. Tax lien. 1. School taxes shall become a lien as of the date
and hour of the confirmation or final adoption of the school tax roll by
the school authorities. Unpaid interest shall be included in and deemed
part of the unpaid tax. Such taxes including such unpaid interest shall
remain a lien until paid.
2. Priority and parity as between such tax liens and other tax liens
shall be determined in the manner prescribed in title two of article
nine of this chapter.
Structure New York Laws
Article 13 - Special Provisions Relating to School Districts
1302 - Use of City, Town or County Assessment Roll.
1304 - Apportionment of Assessments.
1306-A - Effect of School Tax Relief (Star) Exemption Upon School District Taxes; State Aid.
1308 - Property Subject to Levy.
1314 - Equalization in School Districts Located in More Than One City or Town.
1316 - Alternative School Tax Apportionment.
1318 - Collecting Officer's Warrant; Delivery Thereof.
1320 - Undertaking of Collecting Officer.
1322 - Collecting Officer's Notice in Districts Other Than City School Districts.
1324 - Collecting Officer's Notice in City School Districts.
1325 - Collecting Officer in School District; Third Party Notification Notice.
1326 - Payment of Taxes in Installments in City School Districts.
1326-A - Payment of Taxes in Installments in Certain School Districts.
1328 - Collecting Officer's Fees; Interest.
1330 - Enforcement of Taxes in Districts Other Than City School Districts.
1332 - Enforcement of Taxes in City School Districts.
1334 - Right of Action to Recover Tax.
1338 - Statement of Taxes to Be Mailed.
1340 - Owner of Real Property May Elect to Pay School District Taxes in Installments.