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What is NYC AC § 11-304?

Quick Answer

This section mandates the inclusion of a column for 'arrears' in tax bills for properties with outstanding debts, such as sewer rents and water rents. The Department of Finance is responsible for ensuring these details are clearly indicated. Applies to building owners with properties subject to tax arrears.

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

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§ 11-304 Bills for taxes to show arrears.

AC § 11-304

There shall be ruled a column for "arrears" in every bill rendered for taxes for lots on which such arrears or assessments, sewer rents, sewer surcharges or water rents, and interest and penalties thereon may be due as aforesaid, or may have been sold and yet be redeemable, in which shall be written in a conspicuous place, "arrears". The columns for arrears shall indicate lots sold for arrears, or to be sold therefor; arrears to be paid and lots redeemed at the department of finance.

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