Bender's Manual : Supervisors', County And Town Officers' Manual, Containing the County, Town, Highway, General Municipal, Tax And Poor Laws in Full And All Other Statutes of the State of New York ... As Amended to the Close of the Legislature of 1918 ...

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The statute requires that land of a non-resident shall be assessed without 588 TAXATION.
Tax Law, § 71.
district where the sale is to be made, at least six days previous thereto." If the proceeds of such sale shall be more than the amount of such tax, the fees of the collection and the expenses of the sale, the surplus shall be paid to the person against whom the tax was assessed. If any other person shall claim the surplus, on the ground that the property sold belonged to him, and such claim b
...e admitted by the person for the payment of whose tax the sale was made, such surplus shall be paid to such other person. If such claim be contested by the person for the payment of whose tax the property was sold, such surplus shall be paid over by the collector to the supervisor of the town, who shall retain the same until the rights of the parties thereto shall be determined by due course of law, or by agreement naming the owner in the roll; the collector, therefore, cannot levy a tax upon the personal property of the non-resident.

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