NYC Administrative Code

§ 11-402.1 — Inapplicability of article eleven of the real property tax law to the enforcement of the collection of delinquent taxes.

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What is NYC AC § 11-402.1?

Quick Answer

This section establishes that the enforcement of the collection of delinquent taxes in New York City is governed by specific chapters of the administrative code, rather than article eleven of the real property tax law. Applies to building owners with delinquent tax obligations.

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

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§ 11-402.1 Inapplicability of article eleven of the real property tax law to the enforcement of the collection of delinquent taxes.

AC § 11-402.1

In accordance with section six of chapter six hundred two of the laws of nineteen hundred ninety-three and subdivision two of section eleven hundred four of the real property tax law, it is hereby provided that the collection of delinquent taxes shall continue to be enforced pursuant to chapters three and four of title eleven of the administrative code and other related provisions of the charter and administrative code as such chapters three and four and such related provisions may from time to time be amended and that article eleven of the real property tax law shall not be applicable to the city.

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