New York Laws
Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance
174-A - Duration of Warrant Liens on Real Property.

§ 174-a. Duration of warrant liens on real property. 1. General rule.
Notwithstanding any provision of law to the contrary, the provisions of
the civil practice law and rules relating to the duration of a lien of a
docketed judgment in and upon real property of a judgment debtor, and
the extension of any such lien, shall apply to any warrant filed on
behalf of the commissioner against a taxpayer with the clerk of a county
wherein such taxpayer owns or has an interest in real property, whether
such warrant is being enforced by a sheriff or an officer or employee of
the department.

2. Applicability and definitions. This section shall apply with
respect to any tax which is administered by the commissioner and which
is imposed by or authorized to be imposed pursuant to this chapter,
article two-E of the general city law, section 27-0923 of the
environmental conservation law or the racing, pari-mutuel wagering and
breeding law. Any reference to "tax" in this section shall be deemed
also to refer to special assessments, fees, interest, additions to tax,
penalties and other impositions which are administered by the
commissioner.

3. The term "taxpayer" shall have the same meaning given such term in
subdivision b of section three thousand two of this chapter.

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