SCPA 1923 · Article 19. Disposition of Real Property
Fiduciary of a decedent to notify local assessor of disposition
Text — Law content up to date as of September 18, 2026, as published by the New York State Senate (Open Legislation)
§ 1923. Fiduciary of a decedent to notify local assessor of disposition
Whenever the fiduciary of a decedent or his successor shall direct, or take part in or discover that his decedent's real property or any interest therein has been transferred at or following such decedent's death, he shall forthwith investigate and discover the nature of such transfer and file a written notice of such disposition or transfer with the local assessing officer and the local tax office of the locality wherein such property is located. Such notice shall contain the name and last known legal address of the decedent, the location and legal description of the property, if known, and the name and address of the transferee.
Source of truth
- Edition
- Law content up to date as of September 18, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/SCP1923
- Text hash
- sha256 8c126b76ed4a33c0078650465001edf517dbafd201a18e6f3f98efcb003245c4
- 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.