(b) If the owner is a corporation, all officers and directors of such
corporation shall be jointly and severally liable for the payment of the
penalty described in paragraph (a) of this subdivision.
10. Nothing in this section shall be construed to affect, alter or in
any way impair the rights of the municipality in which the real property
is located to collect taxes levied against the owner of such real
property for that portion of such real property devoted to
nonresidential uses or for which the owner assumes liability under
subdivisions six and nine of this section.
* NB (Effective pending ruling by Commissioner of Internal Revenue)
Structure New York Laws
Article 9 - Levy and Collection of Taxes
Title 3 - Collection of Taxes; Return of Collecting Officer
920 - Notice of Receipt of Tax Roll and Warrant.
922 - Statement of Taxes to Be Mailed.
923 - Duplicate Tax Statements for Elderly and Disabled Property Owners.
924 - Collection of Taxes; Interest.
924-A - Interest Rate on Late Payment of Taxes and Delinquencies.
924-B - Waiver of Interest or Penalties or Other Charges on Brownfield Properties.
925 - Payment of Taxes by Mail or Designated Delivery Service.
925-A - Extension of Time for Collection.
925-B - Extension; Certain Persons Sixty-Five Years of Age or Over.
925-C - Payment of Real Property Taxes via the Internet.
925-D - Deployed Military; Extension.
926 - Personal Liability for Taxes; Optional Method of Collection.
926-A - Liability for Taxes of Owners and Renters of Certain Residential Property.
928-A - Partial Payment of Taxes.
930 - Payment of Taxes to County Treasurer by Certain Utility Corporations.
932 - Payment of Taxes on Part of a Parcel of Real Property.
934 - Apportionment of Taxes by County Court.
936 - Return of Unpaid Delinquent Taxes.
938 - Extension of Time for Collection.
940 - Payment of Amounts Collected.
942 - Payment of Taxes to County Treasurer After Return of Collecting Officer.
944 - Power of County Court Upon Default of Collecting Officer.