§ 1-262. Real estate liens.  


Latest version.
  • When the Board of Estimate and Taxation shall lay any tax as provided herein the same shall be a lien upon the taxable real estate in the several taxing districts in reference to which such tax was laid, and any lien for taxes annually laid by said Board shall date from the first day of the preceding October, and the lien for any special tax laid by said Board shall date from the day on which the appropriation therefor was made.
(Sp. Laws 1913, No. 352, § 103; Sp. Laws 1915, No. 367, § 6.)