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New York Tax Law Section 174-a - Duration Of Warrant Liens On Real Property.

Legal Research Home > New York Lawyer > Tax > New York Tax Law Section 174-a - Duration Of Warrant Liens On Real Property.

    § 174-a. Duration of warrant liens on real property. 1. General rule.
  Notwithstanding any provision of law to the contrary, the provisions  of
  the civil practice law and rules relating to the duration of a lien of a
  docketed  judgment  in  and upon real property of a judgment debtor, and
  the extension of any such lien, shall apply  to  any  warrant  filed  on
  behalf of the commissioner against a taxpayer with the clerk of a county
  wherein  such taxpayer owns or has an interest in real property, whether
  such warrant is being enforced by a sheriff or an officer or employee of
  the department.
    2. Applicability  and  definitions.  This  section  shall  apply  with
  respect  to  any tax which is administered by the commissioner and which
  is imposed by or authorized to be  imposed  pursuant  to  this  chapter,
  article   two-E  of  the  general  city  law,  section  27-0923  of  the
  environmental conservation law or the racing, pari-mutuel  wagering  and
  breeding  law.    Any reference to "tax" in this section shall be deemed
  also to refer to special assessments, fees, interest, additions to  tax,
  penalties   and   other   impositions  which  are  administered  by  the
  commissioner.
    3. The term "taxpayer" shall have the same meaning given such term  in
  subdivision b of section three thousand two of this chapter.

Last modified: September 7, 2006