New York Laws
Title 5 - Provisions of General Application; Miscellaneous
988 - Remedy of Occupant for Taxes Paid by Him.

§ 988. Remedy of occupant for taxes paid by him. If a tax upon real
property has been collected from any occupant, and any other person by
agreement or otherwise is liable to pay such tax or any part thereof,
such occupant shall be entitled to recover the amount which such person
should have paid or to retain the same from any rent due or accruing
from him to such person for the land on which the tax was paid.

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