§ 3017 — Notice to taxpayer of exempt property

New York § 3017

• Jurisdiction: New York
• Law TAX: Tax
• Part 2: Liens and Levies
• Art. 41: Taxpayers' Bill of Rights

Text

§ 3017. Notice to taxpayer of exempt property. In or with any notice\nto a taxpayer provided under subdivision (d) of section fifty-two\nhundred twenty-two of the civil practice law and rules, or under\nsubdivision (c) of section fifty-two hundred thirty-two of the civil\npractice law and rules, at the time and in the manner such notice is\nprovided, there shall also be provided to such taxpayer a list in\nsummary form of substantially all property which is exempt from being\napplied to the satisfaction of tax warrants, including property listed\nin sections fifty-two hundred five and fifty-two hundred six of the\ncivil practice law and rules. At any time subsequent to the publication\nof a notice of sale and prior to the sale of real property pursuant to\nsection fifty-two hundred thirty-six of the civil practice law and\nrules, a sheriff or an officer or employee of the department acting in\nthe capacity of a sheriff shall mail by first class mail, or shall\npersonally deliver, to each taxpayer who is a natural person a copy of\nthe notice required by this section. Where a single notice is provided\nto a taxpayer pursuant to this section, it shall be deemed to be\nsufficient notice for purposes of complying with subdivision (d) of\nsection fifty-two hundred twenty-two and subdivision (c) of section\nfifty-two hundred thirty-two of the civil practice law and rules if it\ncontains the same basic text or information contained in the notice\nrequired by such subdivisions. This section shall not apply to an\nincome execution under section fifty-two hundred thirty-one of the civil\npractice law and rules.\n