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Statutes > New York Laws > RPT - Real Property Tax > Article 14 - SPECIAL PROVISIONS RELATING TO VILLAGES > Title 1 - (1400 - 1412) ASSESSMENTS > 1400 - Date of taxable status.

STATE STATUTES & CODES

NEW YORK STATUTES AND CODES

1400 - Date of taxable status.

§ 1400. Date of taxable status. Real property shall be assessed for village purposes according to its condition and ownership as of the first day of January or such other date as may be applicable pursuant to section 5-510 of the village law.

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