ยง 980. Tax statements and receipts to show nature and amount of local
assistance by state. 1. Notwithstanding any general, special or local
law, every statement and receipt issued by any public officer or
employee for taxes levied upon real property by or for a municipal
corporation shall set forth in the manner prescribed by the comptroller
the amount of local assistance which it is estimated such municipal
corporation will receive from the state within the fiscal year for which
such taxes are levied, as such local assistance is defined in section
two of the state finance law.
2. It shall be the duty of the chief fiscal officer of each municipal
corporation to certify to the collecting officer, the amount of such
estimated local assistance. The cost of furnishing the information
described in this section shall be deemed a part of the cost of such
statement or receipt.
3. Failure to state the amount of local assistance as provided in this
section shall not in any manner affect the validity of the taxes or the
penalties imposed by law in respect thereto.
4. The provisions of this section shall not apply to statements of, or
receipts for, omitted taxes, returned taxes or to taxes levied for prior
fiscal years.
Structure New York Laws
Article 9 - Levy and Collection of Taxes
Title 5 - Provisions of General Application; Miscellaneous
980 - Tax Statements and Receipts to Show Nature and Amount of Local Assistance by State.
980-A - Tax Credits for Contributions to Certain Funds.
981 - Tax Statements to Include Notice of Arrears.
982 - Notice to Non-Residents in Towns.
984 - Notice to Non-Residents in Cities.
988 - Remedy of Occupant for Taxes Paid by Him.
990 - Supplementary Proceedings to Collect Taxes.
992 - Action for Sequestration.
994 - No Fine or Imprisonment for Non-Payment of Taxes.
995 - Collection of Taxes and Special Assessments From a Municipal Corporation.
996 - Contracts With Banks for the Collection of Taxes and Certain Special Assessments.
999 - Levy and Collection of Certain Taxes in the County of Ontario and City of Geneva.