SCPA 1923 — Legislation

Legislation Search OpenLegislation Statutes Search Term Search icon Search previous SECTION 1922 Conclusive presumption after 10 years up ARTICLE 19 Disposition of Real Property Viewing most recent revision (from 2014-09-22) View historical revision as of: -- Choose a Date -- 2014-09-22 Share Facebook Email SECTION 1923 Fiduciary of a decedent to notify local assessor of disposition Whenever the fiduciary of a decedent or his successor shall direct, or ta... Surrogate's Court Procedure Act (SCP) CHAPTER 59-A, ARTICLE 19 § 1923. Fiduciary of a decedent to notify local assessor of disposition Whenever the fiduciary of a decedent or his successor shall direct, or take part in or discover that his decedent's real property or any interest therein has been transferred at or following such decedent's death, he shall forthwith investigate and discover the nature of such transfer and file a written notice of such disposition or transfer with the local assessing officer and the local tax office of the locality wherein such property is located. Such notice shall contain the name and last known legal address of the decedent, the location and legal description of the property, if known, and the name and address of the transferee.