New York Laws
Part 3 - Proceedings by Taxpayers
3032 - Civil Damages for Failure to Release a Lien.

(b) Damages. In any action brought under subdivision (a) of this
section, upon a finding of liability on the part of the defendant, the
defendant shall be liable to the plaintiff in an amount equal to the sum
of (1) actual, direct economic damages sustained by the plaintiff which,
but for the actions of the defendant, would not have been sustained,
plus (2) the costs of the action.
(c) Limitations. (1) Exhaustion of administrative remedies. The amount
of damages awarded under subdivision (b) of this section may be reduced
if the court determines that the plaintiff has not exhausted the
administrative remedies available to such plaintiff within the
department which have been established pursuant to the commissioner's
authority to compromise civil liability provided in subdivision
eighteenth-a of section one hundred seventy-one of this chapter. In
establishing administrative review procedures regarding claims for
damages under this section, the commissioner is authorized to enter into
contracts with private dispute resolution entities for the purpose of
providing review of such claims and suggested compromises by independent
third parties.
(2) Mitigation of damages. The amount of damages awarded under
paragraph one of subdivision (b) of this section shall be reduced by the
amount of such damages which could have reasonably been mitigated by the
plaintiff.
(d) Notice of failure to release lien. The commissioner shall by
regulation prescribe reasonable procedures for a taxpayer to notify the
commissioner of the failure to release a lien on the property of the
taxpayer.

Structure New York Laws