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RPTL 544 · Title 2. Assessment and Taxation of Certain State Lands

Payment of taxes by state

Verbatim from the official edition

Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)

§ 544. Payment of taxes by state. 1. The comptroller shall pay taxes levied on lands of the state in each county pursuant to the foregoing sections of this title, out of moneys appropriated by the legislature therefor, to the county treasurer for appropriate distribution upon submission of a statement of such taxes by him or her in such form and executed in such manner by the county treasurer as may be required by the comptroller. Provided, however, that in the case of lands which are taxable pursuant to subdivision (j) of section five hundred thirty-two of this title, the comptroller shall pay such taxes. Such payment shall be requested, processed and paid separately from all other taxes that are payable to the county treasurer pursuant to this section.

2. No penalties, interest or fees of any kind, except fees payable to school district collecting officers pursuant to subdivision one of section thirteen hundred twenty-eight of this chapter on school taxes on lands outside the forest preserve, shall be added to taxes payable by the state pursuant to the provisions of this section.

Source of truth

Edition
Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
Official file
https://legislation.nysenate.gov/pdf/laws/RPT544
Text hash
sha256 b8c192e4fef5b7e3ab87bd9ad1551f5128c81f07a9ba8658ef99e1383ffcab9e
Composed by
gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.