Essential New York tax law reference for officials and practitioners.
This comprehensive volume gathers the state’s rules on assessing, collecting, and managing taxes, with notes of judicial decisions and a practical appendix of forms. It is written to help readers understand how tax duties are carried out by treasurers, supervisors, assessors, and collectors.
The book covers the full scope of tax administration, from who is taxed and how property is valued, to how hunts for unpaid taxes are conducted and how appeals are handled. It also includes special sections on corporations, non-residents, banking, insurance, and public funds, offering clear guidance for day-to-day compliance and enforcement. The edition presents the material in an organized, ready-to-use format suitable for reference during audits, meetings, and casework.
- Understand the scope of property and business taxation, who is taxed, and how valuation works.
- Learn the procedures for assessment rolls, tax collection, and enforcement, including penalties and appeals.
- Find guidance on specific subjects like non-residents, corporations, banks, and insurance companies.
- Access notes of judicial decisions and a forms appendix to support practice and filing.
Ideal for readers who work in local government, law, or public administration and need a reliable, up-to-date reference on New York’s general tax laws and related procedures.