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What is NYC AC § 11-213?

Quick Answer

This section addresses the validity of tax or assessment despite omissions in annual records or assessment-rolls regarding the rightful owners of real estate. It specifies that taxes can only be collected from the real estate that has been assessed. Applies to property owners whose names may be omitted from records.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-213 Errors in annual records or assessment-rolls.

AC § 11-213

The omission from the several books of annual record of assessed valuations or from the assessment-rolls in respect to the entry therein of the name of the rightful owner or owners of real estate, whether individuals or corporations, shall not invalidate any tax or assessment. In such case, however, no tax shall be collected except from the real estate so assessed.

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