§ 72 — Collection, levy and liens

New York § 72

• Jurisdiction: New York
• Law GCT: General City
• Part 5: Procedure and Administration
• Art. 2-D: City Personal Income Tax On Residents

Text

§ 72. Collection, levy and liens.--(a) Collection procedures.--The\ntaxes imposed by this local law shall be collected by the administrator,\nand he may establish the mode or time for the collection of any amount\ndue him under this local law if not otherwise specified. The\nadministrator shall, upon request, give a receipt for any sum collected\nunder this local law. The administrator 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 local law in\nsuch manner, at such times, and under such conditions as the\nadministrator may prescribe; and the administrator 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\nadministrator.\n (b) Notice and demand for tax.--The administrator shall as soon as\npracticable 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 administrator 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 local law for the payment of any tax, addition to tax,\npenalty or interest neglects or refuses to pay the same within ten days\nafter notice and demand therefor is given to such person under\nsubdivision (b), the administrator may within six years after the date\nof such assessment issue a warrant directed to the sheriff of any county\nof the state, or to any officer or employee of the department, bureau or\nother agency of the city administering the tax imposed under this local\nlaw under the direction and supervision of the administrator, commanding\nhim to levy upon and sell such person's real and personal property for\nthe payment of the amount assessed, with the cost of executing the\nwarrant, and to return such warrant to the administrator and pay to him\nthe money collected by virtue thereof within sixty days after the\nreceipt of the warrant. If the administrator finds that the collection\nof tax or other amount is in jeopardy, notice and demand for immediate\npayment of such tax may be made by the administrator and upon failure or\nrefusal to pay such tax or other amount the administrator 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\nadministrator shall, on behalf of the city, be deemed to have obtained\njudgment 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, bureau or other agency of the city administering the tax\nimposed under this local law under the direction and supervision of the\nadministrator may proceed in any county or counties of this state and\nshall have all the powers of execution conferred by law upon sheriffs,\nbut shall be entitled to no fee or compensation in excess of actual\nexpenses paid in connection with the execution of the warrant.\n (g) Taxpayer not then a resident.--Where a notice and demand under\nsubdivision (b) shall have been given to a taxpayer who is not then a\nresident of this state, and it appears to the administrator that it is\nnot practicable to find in this state property of the taxpayer\nsufficient to pay the entire balance of tax or other amount owing by\nsuch taxpayer who is not then a resident of this state, the\nadministrator may, in accordance with subdivision (c), issue a warrant\ndirected to an officer or employee of the department, bureau or other\nagency of the city administering the tax imposed under this local law, a\ncopy of which warrant shall be mailed by certified or registered mail to\nthe taxpayer at his last known address, subject to the rules for mailing\nprovided in subdivision (a) of section seventy-one. Such warrant shall\ncommand the officer or employee to proceed in the city, and he shall,\nwithin five days after receipt of the warrant, file the warrant and\nobtain a judgment in accordance with this section. Thereupon the\nadministrator may authorize the institution of any action or proceeding\nto collect or enforce the judgment in any place and by any procedure\nwhere and by which a civil judgment of the supreme court of the state of\nNew York could be collected or enforced. The administrator may also, in\nhis discretion, designate agents or retain counsel for the purpose of\ncollecting, outside the state of New York, any unpaid taxes, additions\nto tax, penalties or interest which have been assessed under this local\nlaw against taxpayers who are not then residents of this state, may fix\nthe compensation of such agents and counsel to be paid out of money\nappropriated or otherwise lawfully available for payment thereof, and\nmay require of them bonds or other security for the faithful performance\nof their duties, in such form and in such amount as the administrator\nshall deem proper and sufficient.\n (h) Action by the city for recovery of taxes.--Action may be brought\nby the corporation counsel or other appropriate officer of the city at\nthe insistence of the administrator to recover the amount of any unpaid\ntaxes, additions to tax, penalties or interest which have been assessed\nunder this local law within six years prior to the date the action is\ncommenced.\n (i) Release of lien.--The administrator, 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