New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A-72 - Collection, Levy and Liens.

(b) Notice and demand for tax.--The administrator shall as soon as
practicable give notice to each person liable for any amount of tax,
addition to tax, penalty or interest, which has been assessed but
remains unpaid, stating the amount and demanding payment thereof. Such
notice shall be left at the dwelling or usual place of business of such
person or shall be sent by mail to such person's last known address.
Except where the administrator determines that collection would be
jeopardized by delay, if any tax is assessed prior to the last date
(including any date fixed by extension) prescribed for payment of such
tax, payment of such tax shall not be demanded until after such date.
(c) Issuance of warrant after notice and demand.--If any person liable
under this local law for the payment of any tax, addition to tax,
penalty or interest neglects or refuses to pay the same within ten days
after notice and demand therefor is given to such person under
subdivision (b), the administrator may within six years after the date
of such assessment issue a warrant directed to the sheriff of any county
of the state, or to any officer or employee of the department, bureau or
other agency of the city administering the tax imposed under this local
law under the direction and supervision of the administrator, commanding
him to levy upon and sell such person's real and personal property for
the payment of the amount assessed, with the cost of executing the
warrant, and to return such warrant to the administrator and pay to him
the money collected by virtue thereof within sixty days after the
receipt of the warrant. If the administrator finds that the collection
of tax or other amount is in jeopardy, notice and demand for immediate
payment of such tax may be made by the administrator and upon failure or
refusal to pay such tax or other amount the administrator may issue a
warrant without regard to the ten-day period provided in this
subdivision.
(d) Copy of warrant to be filed and lien to be created.--Any sheriff
or officer or employee who receives a warrant under subdivision (c)
shall within five days thereafter file a copy with the clerk of the
appropriate county. The clerk shall thereupon enter in the judgment
docket, in the column for judgment debtors, the name of the taxpayer
mentioned in the warrant, and in appropriate columns the tax or other
amounts for which the warrant is issued and the date when such copy is
filed; and such amount shall thereupon be a binding lien upon the real,
personal and other property of the taxpayer.
(e) Judgment.--When a warrant has been filed with the county clerk the
administrator shall, on behalf of the city, be deemed to have obtained
judgment against the taxpayer for the tax or other amounts.
(f) Execution.--The sheriff or officer or employee shall thereupon
proceed upon the judgment in all respects, with like effect, and in the
same manner prescribed by law in respect to executions issued against
property upon judgments of a court of record, and a sheriff shall be

entitled to the same fees for his services in executing the warrant, to
be collected in the same manner. An officer or employee of the
department, bureau or other agency of the city administering the tax
imposed under this local law under the direction and supervision of the
administrator may proceed in any county or counties of this state and
shall have all the powers of execution conferred by law upon sheriffs,
but shall be entitled to no fee or compensation in excess of actual
expenses paid in connection with the execution of the warrant.
(g) Taxpayer not then a resident.--Where a notice and demand under
subdivision (b) shall have been given to a taxpayer who is not then a
resident of this state, and it appears to the administrator that it is
not practicable to find in this state property of the taxpayer
sufficient to pay the entire balance of tax or other amount owing by
such taxpayer who is not then a resident of this state, the
administrator may, in accordance with subdivision (c), issue a warrant
directed to an officer or employee of the department, bureau or other
agency of the city administering the tax imposed under this local law, a
copy of which warrant shall be mailed by certified or registered mail to
the taxpayer at his last known address, subject to the rules for mailing
provided in subdivision (a) of section seventy-one. Such warrant shall
command the officer or employee to proceed in the city, and he shall,
within five days after receipt of the warrant, file the warrant and
obtain a judgment in accordance with this section. Thereupon the
administrator may authorize the institution of any action or proceeding
to collect or enforce the judgment in any place and by any procedure
where and by which a civil judgment of the supreme court of the state of
New York could be collected or enforced. The administrator may also, in
his discretion, designate agents or retain counsel for the purpose of
collecting, outside the state of New York, any unpaid taxes, additions
to tax, penalties or interest which have been assessed under this local
law against taxpayers who are not then residents of this state, may fix
the compensation of such agents and counsel to be paid out of money
appropriated or otherwise lawfully available for payment thereof, and
may require of them bonds or other security for the faithful performance
of their duties, in such form and in such amount as the administrator
shall deem proper and sufficient.
(h) Action by the city for recovery of taxes.--Action may be brought
by the corporation counsel or other appropriate officer of the city at
the insistence of the administrator to recover the amount of any unpaid
taxes, additions to tax, penalties or interest which have been assessed
under this local law within six years prior to the date the action is
commenced.
(i) Release of lien.--The administrator, if he finds that the
interests of the city will not thereby be jeopardized, and upon such
conditions as he may require, may release any property from the lien of
any warrant for unpaid taxes, additions to tax, penalties and interest
filed pursuant to this section, and such release may be recorded in the
office of any recording officer in which such warrant has been filed.

Structure New York Laws