§ 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.

Terms Used In N.Y. Real Property Tax Law 930

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

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.

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