§ 938. Extension of time for collection. 1. Upon application of the common council of a city or the supervisor of a town, the county treasurer may extend the time for collection of taxes levied therein to a day not later than the first day of June in any year except that in the counties of Greene, Orange, Sullivan and Ulster, the county treasurer may extend such time to a day not later than the first day of September, and during the period of any such extension in such counties, the collecting officer shall on the first day of each month pay over all moneys collected during the preceding month. An extension granted shall not extend the time provided by law for the collecting officer to pay over taxes collected during the normal tax collection period.

Terms Used In N.Y. Real Property Tax Law 938

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

2. If at the time of the expiration of the warrant there is in effect a court order enjoining the collection of taxes on any parcel of real property, such order shall operate as an extension of time for the collecting officer to collect such taxes until thirty days after the order is vacated or terminated. All other unpaid taxes shall be returned to the county treasurer within the time prescribed by law.