All tax liens of tax districts which become liens against a parcel of real property in the same calendar year shall have priority over all tax liens of preceding years against such parcel except that where a general, special or local law provides that a tax district holding and owning a tax lien for levies imposed by it has rights of priority different from other holders or owners thereof, the tax liens of such tax district shall rank in priority as provided in such law.
Terms Used In N.Y. Real Property Tax Law 912
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- tax district: as used in this title means (a) a county, city, town, village, school district or special district, having the power to levy, assess and enforce the collection of taxes, special ad valorem levies, special assessments or other charges imposed upon real property by or on behalf of a municipal corporation or special district or (b) a city school district governed by article fifty-one of the education law. See N.Y. Real Property Tax Law 910