§ 511 — Proceedings to recover tax

§ 511. Proceedings to recover tax. 1. Whenever any person shall fail\nto pay, within the time limited herein, any tax, interest or penalties\nwhich he is required to pay under the provisions of this article, the\nattorney general shall, upon the request of the department of taxation\nand finance, enforce payment of such tax, interest or penalties by civil\naction, in the name of the people of the state, against such person for\nthe amount of such tax, interest or penalties. The proceeds of the\njudgment, if any, shall be paid to the department of taxation and\nfinance.\n 2. Whenever any person shall fail to pay, within the time limited\nherein, any tax which he is required to pay under the provisions of this\narticle, the tax commission may issue a warrant under its official seal,\ndirected to the sheriff of any county of the state, commanding him to\nlevy upon and sell the real and personal property of such person, found\nwithin his county, for the payment of the amount thereof, with the added\npenalties, interest and the cost of executing the warrant, and to return\nsuch warrant to the department of taxation and finance and to pay to it\nthe money collected by virtue thereof within sixty days after the\nreceipt of such warrant. The sheriff shall within five days after the\nreceipt of the warrant, file with the clerk of his county a copy\nthereof, and thereupon the clerk shall enter in the judgment docket the\nname of the person mentioned in the warrant, and the amount of the tax,\npenalties and interest for which the warrant is issued and the date when\nsuch copy is filed, and thereupon the amount of such warrant so docketed\nshall become a lien upon the title to and interest in real and personal\nproperty of the person against whom the warrant is issued. Such lien\nshall not apply to personal property unless such warrant is also filed\nin the department of state. The said sheriff shall thereupon proceed\nupon the warrant in all respects, with like effect, and in the same\nmanner prescribed by law in respect to executions issued against\nproperty upon judgments of a court of record, and shall be entitled to\nthe same fees for his services in executing the warrant, to be collected\nin the same manner. In the discretion of the tax commission a warrant of\nlike terms, force and effect may be issued and directed to any officer\nor employee of the department of taxation and finance, and in the\nexecution thereof such officer or employee shall have all the powers\nconferred by law upon sheriffs, but shall be entitled to no fee or\ncompensation in excess of actual expenses paid in the performance of\nsuch duty. Upon such filing of a copy of a warrant, the tax commission\nshall have the same remedies to enforce the claim for taxes, penalties\nand interest against any person as if the people of the state had\nrecovered judgment against such person for the amount of the tax.\n 3. Whenever any person is delinquent in the payment of any amount due\nunder this article the commission may forthwith collect such amount from\nsuch person by seizing any motor vehicle or vehicular unit subject to\nthe lien of the tax, which is owned by him or of which he has the lawful\nuse or control and may thereafter sell it at public auction in the\ncounty in which it was seized to pay the fees, taxes, interest and\npenalties and any costs incurred on account of the seizure and sale,\nafter giving ten days' notice of the sale in writing to such person and,\nwhere such person is not the owner of such motor vehicle or vehicular\nunit, to the owner thereof provided that he has filed with the tax\ncommission a statement of his ownership of the motor vehicle or\nvehicular unit subject to the lien. Public notice of the time and place\nof the sale of the property to be sold shall be given by posting same in\nat least six public places in the county where the sale is to be made,\nat least six days prior thereto. A copy of such notice shall be filed at\nleast six days prior to the sale in an office of the department of\ntaxation and finance in Albany to be designated by the tax commission,\nand shall be available for public inspection. The proceeds of such sale\nshall be paid into the state treasury to the credit of the general fund\nprovided, however, any excess received upon the sale over the amount of\nthe fees, taxes, interest and penalties and any costs incurred on\naccount of the seizure and sale shall be refunded to such person or\nowner.\n 4. In addition to the foregoing proceedings, in case of default of any\nperson to pay, within the time limited herein, any fees, taxes,\npenalties or interest which he is required to pay under the provisions\nof this article or to file a bond, other security or a return as\nrequired by this article or by the tax commission, the tax commission\nmay forward a written statement of the facts showing such default to the\ndepartment of motor vehicles which shall suspend all registration plates\nof all motor vehicles, trailers, semi-trailers, dollies or other devices\nof such person on account of such default, which suspension shall be\nterminated if the commission certifies that such persons have paid or\nsecured the above amounts, or filed the required bond or other security.\n 5. The operation by a nonresident of a vehicular unit in this state or\nthe operation in this state of a motor vehicle, trailer, semi-trailer,\ndolly or other device owned by a nonresident shall be deemed equivalent\nto an appointment by such nonresident of the secretary of state to be\nhis true and lawful attorney upon whom may be served the process in any\naction or proceeding against him growing out of any liability for fees,\ntaxes, penalties or interest under this article and such operation shall\nbe deemed a signification of his agreement that any such process against\nhim which is so served shall be of the same legal force and validity as\nif served on him personally within the state and within the territorial\njurisdiction of the court from which the process issues. Service of\nprocess shall be made by either (1) personally delivering to and leaving\nwith the secretary of state or a deputy secretary of state duplicate\ncopies thereof at the office of the department of state in the city of\nAlbany, in which event the secretary of state shall forthwith send by\nregistered mail one of such copies to the person at the address\ndesignated by him in his application for a certificate of registration\nunder this article or in the last return filed by him under this article\nor as shown on the records of the commissioner, or if no application has\nbeen filed, at his last known office address within or without the\nstate, or (2) personally delivering to and leaving with the secretary of\nstate or a deputy secretary of state a copy thereof at the office of the\ndepartment of state in the city of Albany and by delivering a copy\nthereof to the person, personally without the state. Proof of such\npersonal service without the state shall be filed with the clerk of the\ncourt in which the process is pending within thirty days after such\nservice and such service shall be complete ten days after proof thereof\nis filed.\n