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1312 — New York Law | CourtGPT
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  5. Article 13 - Special Provisions Relating to School Districts1306-a - Effect of School Tax Relief (Star) Exemption Upon School District Taxes; State Aid/
  6. 1312
New York Legal Code

1312

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1. School taxes shall become a lien as of the date and hour of the confirmation or final adoption of the school tax roll by the school authorities. Unpaid interest shall be included in and deemed part of the unpaid tax. Such taxes including such unpaid interest shall remain a lien until paid.\n2. Priority and parity as between such tax liens and other tax liens shall be determined in the manner prescribed in title two of article nine of this chapter.