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Statutes > New York Laws > RPT - Real Property Tax > Article 14 - SPECIAL PROVISIONS RELATING TO VILLAGES > Title 2 - (1420 - 1442) LEVY AND COLLECTION OF TAXES > 1437 - Cancellation of void taxes.

STATE STATUTES & CODES

NEW YORK STATUTES AND CODES

1437 - Cancellation of void taxes.

§ 1437. Cancellation of void taxes. The board of trustees of any village may, and shall upon order of the county court, direct the cancellation of any unpaid tax levied or imposed by such board against property of the state or the United States where it is determined that the lien of such tax cannot be enforced.

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