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RPTL 930 · Title 3. Collection of Taxes; Return of Collecting Officer

Payment of taxes to county treasurer by certain utility corporations

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)

§ 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.

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/RPT930
Text hash
sha256 d2c3e03fa6e95edf276af2417906e27bedbb2761774801de1f33bb633837bd30
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.