§ 174-A — Duration of warrant liens on real property

New York § 174-A

• Jurisdiction: New York
• Law TAX: Tax
• Art. 8: Department of Taxation and Finance; Commissioner of Taxation and Finance

Text

§ 174-a. Duration of warrant liens on real property. 1. General rule.\nNotwithstanding any provision of law to the contrary, the provisions of\nthe civil practice law and rules relating to the duration of a lien of a\ndocketed judgment in and upon real property of a judgment debtor, and\nthe extension of any such lien, shall apply to any warrant or other\nwarrant-related document electronically filed on behalf of the\ncommissioner against a taxpayer with the department of state, whether\nsuch warrant is being enforced by a sheriff or an officer or employee of\nthe department.\n 2. Applicability and definitions. This section shall apply with\nrespect to any tax which is administered by the commissioner and which\nis imposed by or authorized to be imposed pursuant to this chapter,\narticle two-E of the general city law, section 27-0923 of the\nenvironmental conservation law or the racing, pari-mutuel wagering and\nbreeding law. Any reference to "tax" in this section shall be deemed\nalso to refer to special assessments, fees, interest, additions to tax,\npenalties and other impositions which are administered by the\ncommissioner.\n 3. The term "taxpayer" shall have the same meaning given such term in\nsubdivision b of section three thousand two of this chapter.\n