New York Laws
Title 3 - Collection of Taxes; Return of Collecting Officer
926 - Personal Liability for Taxes; Optional Method of Collection.

§ 926. Personal liability for taxes; optional method of collection. *
1. The owner of real property, or of an interest therein, if a resident
of the city or town in which such property or interest therein is
assessed and if his name is correctly entered on the roll, shall be
personally liable for the taxes levied thereon. The term "resident"
shall include a corporation having within such city or town a place for
the regular transaction of business or in actual possession of real
property therein.
* NB (Effective until ruling by Commissioner of Internal Revenue)

* 1. The owner of real property, or of an interest therein, including
the interest of a renter pursuant to section three hundred four of this
chapter, if a resident of the city or town in which such property or
interest therein is assessed and if his name is correctly entered on the
roll, shall be personally liable for the taxes levied thereon. The term
"resident" shall include a corporation having within such city or town a
place for the regular transaction of business or in actual possession of
real property therein. The owner of real property, or his designated
agent shall enter on the roll the interest of the renter pursuant to
section three hundred four of this chapter.
* NB (Effective pending ruling by Commissioner of Internal Revenue)

2. After the thirty-first day of January, the collecting officer may
call on any person personally liable for unpaid taxes listed on the roll
and demand payment thereof. If any such person refuses to pay the taxes
demanded, the collecting officer may levy upon any personal property in
the county belonging to or in the possession of such person and, unless
the taxes are paid prior thereto, cause the same to be sold at public
auction for the purpose of paying the taxes due and the expense of levy
and sale.

3. Public notice of the time and place of such auction shall be posted
in at least three public places in the city or town where the sale is to
take place for at least six days immediately prior thereto.

4. Any surplus from the proceeds of the sale after payment of the
taxes due and the expenses of levy and sale shall be paid to the person
liable for the taxes unless a claim therefor is made by some other
person on the ground that the property sold belonged to him. If the
person liable for the taxes admits the validity of such claim, the
surplus shall be paid to the person making the claim, otherwise it shall
be paid to the chief fiscal officer of the city or town who shall retain
the same until the rights of the parties have been determined in
accordance with law or by agreement of the parties. Either party may
bring an action against the other to recover such surplus and, for the
purposes of the action, the defendant shall be deemed to be in
possession thereof. The successful party shall, in addition to such
surplus, be entitled to the costs of the action. In an action brought
pursuant to this subdivision, no other cause of action shall be joined,
nor any set-off or counterclaim allowed.

5. If upon application of a collecting officer or the county
treasurer, it appears that taxes on a parcel of real property cannot be
collected because the owner personally liable therefor has moved to
another county in the state, the county court shall issue an order
directed to the sheriff of such other county to collect such taxes with
interest at the rate of eight per centum per annum from the date of the
order by levy and sale of the personal property of such owner. Such
order shall be filed in the office of the clerk of the county in which
it was granted and a certified copy thereof delivered to the sheriff of
such other county. Upon receiving such order, the sheriff shall comply
therewith and shall be entitled to the same fees and subject to the same
liabilities and penalties for neglect as in the case of an execution

from a court of record. The sheriff shall pay the net amount received to
the county treasurer of the county from which the order was issued who
shall credit such amount to the appropriate city or town.