ยง 710. Disposition of taxes and other charges against property in
annexed territory. 1. All unpaid or delinquent taxes levied or charges
made against or on account of any territory annexed pursuant to this
article and existing at the time such annexation takes effect, shall be
due and payable and collected in all respects the same as if such
territory had not been annexed.
2. Any other taxes levied or other charges made against or on account
of any territory annexed pursuant to this article for the fiscal year in
which an annexation shall take effect shall be apportioned. The affected
local governments may agree to any fair and equitable basis on which
such apportionment shall be computed, and such agreement may be
incorporated into the agreement, if any, executed pursuant to section
seven hundred seven or seven hundred eight of this article.
3. Any taxes levied or other charges made against or on account of any
territory annexed pursuant to this article for a fiscal year commencing
after the date such annexation takes effect shall be due and payable to
and collected by the annexing local government.
Structure New York Laws
Article 17 - Municipal Annexation Law
703 - Petition by Residents or Property Owners to Initiate Annexation of Territory.
703-A - Resolution by Governing Boards of Municipalities to Initiate Annexation of Territory.
704 - Notice of Hearing on Petition or Joint Resolution to Initiate Annexation of Territory.
706 - Annexation of Uninhabited Territory Belonging to a City or a Village.
707 - Disposition of Property in Area Proposed to Be Annexed.
710 - Disposition of Taxes and Other Charges Against Property in Annexed Territory.
711 - Determination After Hearing.
712 - Adjudication and Determination in the Supreme Court.
713 - Election in Event of Approval.
714 - Annexation After Election Approving Proposition.
715 - Effect on Certain School Districts in Which Territory Is Situated.
716 - Restrictions and Prohibitions.
717 - Boundaries and Map of Local Government to Which Territory Is Annexed.