§ 990 — Supplementary proceedings to collect taxes

New York § 990

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 5: Provisions of General Application; Miscellaneous
• Art. 9: Levy and Collection of Taxes

Text

§ 990. Supplementary proceedings to collect taxes. 1. If a tax\nexceeding ten dollars is returned by the proper collecting officer\nuncollected, the enforcing officer may within one year thereafter, or at\nsuch time as may otherwise be prescribed by law, apply to the court for\nthe institution of proceedings supplementary to execution, as upon a\njudgment docketed in such county, for the purpose of collecting such tax\nand fees with interest and other charges thereon.\n 2. Such proceedings may be taken against a corporation, and the same\nproceedings may be had in all respects for the collection of taxes owed\nby it as for the collection of a judgment by proceedings supplementary\nto execution against a natural person, and the same costs and\ndisbursements may be allowed against the person or corporation examined\nas in such supplementary proceedings but none shall be allowed in his,\nhers, or its favor.\n 3. The tax, if collected in such proceeding, shall be paid to the\nenforcing officer of the municipal corporation for which the enforcing\nofficer enforces the collection of delinquent taxes, or if the enforcing\nofficer is not authorized to receive payments of delinquent taxes, to\nthe official who is so authorized. The costs and disbursements\ncollected shall belong to the party instituting the proceedings, and\nshall be applied to the payment of the expense of such proceeding.\n 4. For purposes of this section, the terms "charges" and "enforcing\nofficer" shall have the meanings set forth in article eleven of this\nchapter.\n