2006 New York Code - Civil Actions To Recover Unpaid Taxes.

 
    §  1440.  Civil actions to recover unpaid taxes. 1. After the lapse of
  thirty days  from  the  return  of  the  treasurer,  an  action  may  be
  maintained, as upon contract, by the village to recover the amount of an
  unpaid tax, together with any interest thereon, as set forth herein.
    2.  (a) After receiving the account of unpaid taxes and not later than
  the seventh day of February or such other  date  as  may  be  applicable
  pursuant  to section 5-510 of the village law, the board of trustees may
  determine by resolution that all or a portion of such unpaid taxes shall
  be collected by civil action.
    (b) The board shall thereupon cause proceedings to be  brought  as  to
  that  portion  which  it  has  determined  to collect by civil action. A
  certified copy of the resolution  shall  be  delivered  to  the  village
  treasurer. However, as to those parcels of property which are subject to
  delinquent  tax  liens  from  prior  years, it shall not be necessary to
  attempt to collect such taxes by civil action.
    (c) An order of attachment against the property of the  defendant  may
  be  granted  upon  the  application  of the plaintiff as provided by the
  civil practice law and rules, irrespective of the amount of such tax.  A
  judgment  in  such action for any amount, when docketed in the office of
  the county clerk, shall  be  a  lien  upon  the  real  property  of  the
  defendant,  having  the  same  priority, as such lien, as the taxes upon
  which there was a recovery recovered in such action,  and  an  execution
  upon  the  judgment may be issued and enforced against the real property
  of  the  defendant  irrespective  of  the  amount  of   such   judgment.
  Enforcement  proceedings  may  also  be taken for such tax in accordance
  with the provisions of section nine  hundred  ninety  of  this  chapter,
  irrespective of the amount of such judgment.