Volume 3 - Opinions of Counsel SBEA No. 49
Taxes (payment on part of parcel sold by railroad) - Real Property Tax Law, §§ 932, 2006:
Section 932 of the Real Property Tax Law contains the statutory authorization for the apportionment of assessments and taxes. It is applicable to cities and villages.
We have received an inquiry concerning the proper procedure to pursue in apportioning delinquent real property taxes on a portion of real property which is being transferred by the Penn-Central Railroad Company.
The statutory authorization for the apportionment of assessments and taxes is contained in section 932 of the Real Property Tax Law. The proper procedure to follow in applying this section to railroad property is discussed in a prior opinion (1 Op.Counsel SBEA No. 43). Our records indicate that there is Penn-Central property in the city in question which is entitled to the railroad ceiling exemption.
The applicability of section 932 to the city is, we believe, proper. Several prior administrative opinions have held that this section’s predecessor (Tax Law, § 79) applied to cities and villages (1932, Op.Atty.Gen. 505; 51 St. Dept. 492; 1947, Op.Atty.Gen. 297), and this principle has also been approved by the Court of Appeals in the case Village of Massapequa Park v. Massapequa Park Villa Sites (278 N.Y. 28, 15 N.E.2d 177).
It is our opinion that this line of authority is applicable to the Real Property Tax Law in light of section 2006, which states that the recodification of the Real Property Tax Law (L. 1958, c. 959) did not “. . . affect the provisions of any county, city or village charter . . .”, and that because the city charter in question contains no provision to the contrary, the city may utilize section 932. Payments necessarily will be made to the city treasurer if the city is the enforcing jurisdiction for city and county taxes.
August 30, 1973