2006 New York Code - Supplementary Proceedings To Collect Taxes.

 
    §  990.  Supplementary  proceedings  to  collect  taxes.  1.  If a tax
  exceeding ten dollars is  returned  by  the  proper  collecting  officer
  uncollected, the enforcing officer may within one year thereafter, or at
  such  time as may otherwise be prescribed by law, apply to the court for
  the institution of proceedings supplementary to  execution,  as  upon  a
  judgment docketed in such county, for the purpose of collecting such tax
  and fees with interest and other charges thereon.
    2.  Such  proceedings may be taken against a corporation, and the same
  proceedings may be had in all respects for the collection of taxes  owed
  by  it  as for the collection of a judgment by proceedings supplementary
  to  execution  against  a  natural  person,  and  the  same  costs   and
  disbursements  may be allowed against the person or corporation examined
  as in such supplementary proceedings but none shall be allowed  in  his,
  hers, or its favor.
    3.  The  tax,  if  collected  in such proceeding, shall be paid to the
  enforcing officer of the municipal corporation for which  the  enforcing
  officer enforces the collection of delinquent taxes, or if the enforcing
  officer  is  not  authorized to receive payments of delinquent taxes, to
  the official  who  is  so  authorized.    The  costs  and  disbursements
  collected  shall  belong  to  the party instituting the proceedings, and
  shall be applied to the payment of the expense of such proceeding.
    4. For purposes of this section, the terms  "charges"  and  "enforcing
  officer"  shall  have  the  meanings set forth in article eleven of this
  chapter.