§ 140 — Collection, levy and liens

New York § 140

• Jurisdiction: New York
• Law GCM: General City Model 772/66

Text

§ 140. Collection, levy and liens. (a) Collection procedures.--The\ntaxes imposed by this title shall be collected by the director of\nfinance, and he may establish the mode or time for the collection of any\namount due it under this title if not otherwise specified. The director\nof finance shall, upon request, give a receipt for any sum collected\nunder this title. The director of finance may authorize banks or trust\ncompanies which are depositories or financial agents of the city to\nreceive and give a receipt for any tax imposed under this title in such\nmanner, at such times, and under such conditions as the director of\nfinance may prescribe; and the director of finance shall prescribe the\nmanner, times and conditions under which the receipt of such tax by such\nbanks and trust companies is to be treated as payment of such tax to the\ndirector of finance.\n (b) Notice and demand for tax.--The director of finance shall as soon\nas practicable give notice to each person liable for any amount of tax,\naddition to tax, penalty or interest, which has been assessed but\nremains unpaid, stating the amount and demanding payment thereof. Such\nnotice shall be left at the dwelling or usual place of business of such\nperson or shall be sent by mail to such person's last known address.\nExcept where the director of finance determines that collection would be\njeopardized by delay, if any tax is assessed prior to the last date\n(including any date fixed by extension) prescribed for payment of such\ntax, payment of such tax shall not be demanded until after such date.\n (c) Issuance of warrant after notice and demand.--If any person liable\nunder this title for the payment of any tax, addition to tax, penalty or\ninterest neglects or refuses to pay the same within the ten days after\nnotice and demand therefor is given to such person under subdivision\n(b), the director of finance may within six years after the date of such\nassessment issue a warrant under his official seal directed to the\nsheriff of any county of the state, or to any officer or employee of the\ndepartment of finance, commanding him to levy upon and sell such\nperson's real and personal property for the payment of the amount\nassessed, with the cost of executing the warrant, and to return such\nwarrant to the director of finance and pay to him the money collected by\nvirtue thereof within sixty days after the receipt of the warrant. If\nthe director of finance finds that the collection of the tax or other\namount is in jeopardy, notice and demand for immediate payment of such\ntax may be made by the director of finance and upon failure or refusal\nto pay such tax or other amount the director of finance may issue a\nwarrant without regard to the ten-day period provided in this\nsubdivision.\n (d) Copy of warrant to be filed and lien to be created.--Any sheriff\nor officer or employee who receives a warrant under subdivision (c)\nshall within five days thereafter file a copy with the clerk of the\nappropriate county. The clerk shall thereupon enter in the judgment\ndocket, in the column for judgment debtors, the name of the taxpayer\nmentioned in the warrant, and in appropriate columns the tax or other\namounts for which the warrant is issued and the date when such copy is\nfiled; and such amount shall thereupon be a binding lien upon the real,\npersonal and other property of the taxpayer.\n (e) Judgment.--When a warrant has been filed with the county clerk the\ndirector of finance shall, on behalf of the city, be deemed to have\nobtained judgment against the taxpayer for the tax or other amounts.\n (f) Execution.--The sheriff or officer or employee shall thereupon\nproceed upon the judgment in all respects, with like effect, and in the\nsame manner prescribed by law in respect to executions issued against\nproperty upon judgments of a court of record, and a sheriff shall be\nentitled to the same fees for his services in executing the warrant, to\nbe collected in the same manner. An officer or employee of the\ndepartment of finance may proceed in any county or counties of this\nstate and shall have all the powers of execution conferred by law upon\nsheriffs, but shall be entitled to no fee or compensation in excess of\nactual expenses paid in connection with the execution of the warrant.\n (g) Taxpayer not a resident of this state.--Where a notice and demand\nunder subdivision (b) shall have been given to a taxpayer who is not\nthen a resident of this state, and it appears to the director of finance\nthat it is not practicable to find in this state property of the\ntaxpayer sufficient to pay the entire balance of tax or other amount\nowing by such taxpayer who is not then a resident of this state, the\ndirector of finance may, in accordance with subdivision (c), issue a\nwarrant directed to an officer or employee of the department of finance,\na copy of which warrant shall be mailed by certified or registered mail\nto the taxpayer at his last known address, subject to the rules for\nmailing provided in subdivision (a) of section one hundred twenty-nine.\nSuch warrant shall command the officer or employee to proceed in New\nYork county, and he shall, within five days after receipt of the\nwarrant, file the warrant and obtain a judgment in accordance with this\nsection. Thereupon the director of finance may authorize the institution\nof any action or proceeding to collect or enforce the judgment in any\nplace and by any procedure that a civil judgment of the supreme court of\nthe state of New York could be collected or enforced. The director of\nfinance may also, in his discretion, designate agents or retain counsel\nfor the purpose of collecting, outside the state of New York, any unpaid\ntaxes, additions to tax, penalties or interest which have been assessed\nunder this title against taxpayers who are not residents of this state,\nmay fix the compensation of such agents and counsel to be paid out of\nmoney appropriated or otherwise lawfully available for payment thereof,\nand may require of them bonds or other security for the faithful\nperformance of their duties, in such form and in such amount as the\ndirector of finance shall deem proper and sufficient.\n (h) Action by city for recovery of taxes.--Action may be brought by\nthe corporation counsel at the instance of the director of finance as\nagent and trustee for the city to recover the amount of any unpaid\ntaxes, additions to tax, penalties or interest which have been assessed\nunder this title within six years prior to the date the action is\ncommenced.\n (i) Release of lien.--The director of finance, if he finds that the\ninterests of the city will not thereby be jeopardized, and upon such\nconditions as he may require, may release any property from the lien of\nany warrant for unpaid taxes, additions to tax, penalties and interest\nfiled pursuant to this section, and such release may be recorded in the\noffice of any recording officer in which such warrant has been filed.\n