Legal Opinion
Opn. No.
New York Attorney General Reports
Decided April 30, 2004Published
1Opinion of the Court
John V. Hartzell, Esq. Informal Opinion County Attorney No. 2004-3 Jefferson County County Office Building 175 Arsenal Street Watertown, New York 13601
Dear Mr. Hartzell:
You have inquired as to how many years of tax records a county treasurer must search before she can provide, pursuant to Real Property Law § 334, a certificate that all taxes have been paid. Additionally, you have asked whether your county has the legal authority to adopt a local law requiring that this tax payment certificate be provided by an abstract and title company, or to adopt a local law permitting the county treasurer…
2Cases cited8 opinions
- Town of Smithtown v. HowellNew York Court of Appeals · 1972
- Sonmax, Inc. v. City of New YorkNew York Court of Appeals · 1977
- Matter of City of New York (E. 177th St.)New York Court of Appeals · 1924
- Roosevelt Raceway, Inc. v. County of NassauNew York Court of Appeals · 1966
- L. K. Land Corp. v. GordonNew York Court of Appeals · 1956
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