New York Tax Law Section 1439-PP - Foreclosure proceedings.

* 1439-pp. Foreclosure proceedings. Where the conveyance consists of a transfer of property made as a result of an order of the court in a foreclosure proceeding ordering the sale of such property, the referee or sheriff effectuating such transfer shall not be liable for any interest or penalties that are authorized pursuant to this article or article thirty-seven of this chapter.

* NB Repealed December 31, 2028

Last modified: February 3, 2019