New York Laws
Article 31-H - Tax on Real Estate Transfers in the County of Madison
1449-PPPPPP - Foreclosure.

ยง 1449-pppppp. Foreclosure. Where the conveyance consists of a
transfer of property made as a result of an order of the court in a
foreclosure proceeding ordering the sale of such property, the referee
or sheriff effectuating such transfer shall not be liable for any
interest or penalties that are authorized pursuant to this article or
article thirty-seven of this chapter.