New York Laws
Title 3 - Collection of Taxes; Return of Collecting Officer
930 - Payment of Taxes to County Treasurer by Certain Utility Corporations.

§ 930. Payment of taxes to county treasurer by certain utility
corporations. 1. Any railroad, telegraph, telephone, electric, gas,
water or pipe line corporation or person assessed for oil and gas rights
may within thirty days after receipt by the county treasurer of the
notice given pursuant to subdivision two of section nine hundred six of
this chapter pay any taxes on real property owned by it to such county
treasurer without interest within thirty days of the receipt by the
county treasurer of the notice given pursuant to subdivision two of
section nine hundred six of this article or the last date for payment of
taxes without interest otherwise provided by subdivision one of section
nine hundred twenty-four of this title, whichever is later. The county
treasurer shall credit the appropriate collecting officer with the
amounts of taxes so received and shall give notice to him of any such
taxes not received by him.

2. The collecting officer may receive such taxes at any time until the
expiration of his warrant, but shall not enforce payment thereof until
receipt of such notice from the county treasurer.

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