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RPTL 988 · Title 5. Provisions of General Application; Miscellaneous

Remedy of occupant for taxes paid by him

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)

§ 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.

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/RPT988
Text hash
sha256 54c5f22dec722adc46de1288be1bc6623d9038154605b954902416924992e09e
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.