ยง 946. Retention of tax roll. Notwithstanding any law to the contrary,
where a tax roll indicating the date of payment of the tax, any receipt
number, and related information is maintained in a manner other than
that set forth in article fifteen-C of this chapter, the tax roll shall
be permanently retained as a public record.
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.