New York § 3020 Sales of seized property

New York Statutes

§ 3020 — Sales of seized property

New York § 3020

Law TAXTax

Part 2Liens and Levies

Art. 41Taxpayers' Bill of Rights

This text of New York § 3020 (Sales of seized property) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Tax § 3020 (2026).

Text

§ 3020. Sales of seized property.

(a)Any sale of property subject to\na tax lien must be sold at the fair market value of the property at the\ntime of the sale.\n (b) The owner of any property seized by levy may request that the\ncommissioner sell such property within sixty days after the request (or\nwithin a longer period if specified by the owner). The commissioner\nshall comply with the request unless the commissioner determines (and\nnotifies the owner within such period) that such compliance would not be\nin the best interests of this state.\n

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§ 3020. Sales of seized property. (a) Any sale of property subject to\na tax lien must be sold at the fair market value of the property at the\ntime of the sale.\n (b) The owner of any property seized by levy may request that the\ncommissioner sell such property within sixty days after the request (or\nwithin a longer period if specified by the owner). The commissioner\nshall comply with the request unless the commissioner determines (and\nnotifies the owner within such period) that such compliance would not be\nin the best interests of this state.\n