§ 1440 — Civil actions to recover unpaid taxes

New York § 1440

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Levy and Collection of Taxes
• Art. 14: Special Provisions Relating to Villages

Text

§ 1440. Civil actions to recover unpaid taxes. 1. After the lapse of\nthirty days from the return of the treasurer, an action may be\nmaintained, as upon contract, by the village to recover the amount of an\nunpaid tax, together with any interest thereon, as set forth herein.\n 2. (a) After receiving the account of unpaid taxes and not later than\nthe seventh day of February or such other date as may be applicable\npursuant to section 5-510 of the village law, the board of trustees may\ndetermine by resolution that all or a portion of such unpaid taxes shall\nbe collected by civil action.\n (b) The board shall thereupon cause proceedings to be brought as to\nthat portion which it has determined to collect by civil action. A\ncertified copy of the resolution shall be delivered to the village\ntreasurer. However, as to those parcels of property which are subject to\ndelinquent tax liens from prior years, it shall not be necessary to\nattempt to collect such taxes by civil action.\n (c) An order of attachment against the property of the defendant may\nbe granted upon the application of the plaintiff as provided by the\ncivil practice law and rules, irrespective of the amount of such tax. A\njudgment in such action for any amount, when docketed in the office of\nthe county clerk, shall be a lien upon the real property of the\ndefendant, having the same priority, as such lien, as the taxes upon\nwhich there was a recovery recovered in such action, and an execution\nupon the judgment may be issued and enforced against the real property\nof the defendant irrespective of the amount of such judgment.\nEnforcement proceedings may also be taken for such tax in accordance\nwith the provisions of section nine hundred ninety of this chapter,\nirrespective of the amount of such judgment.\n