US Laws, Codes, Statutes & Cases

 
    §  11-532   Collection, levy and liens. (a) Collection procedures. The
  taxes imposed by this chapter shall be collected by the commissioner  of
  finance,  and  the  commissioner  may establish the mode or time for the
  collection of any amount due it under  this  chapter  if  not  otherwise
  specified.  The  commissioner  of  finance  shall,  upon request, give a
  receipt for any sum collected under this chapter.  The  commissioner  of
  finance may authorize banks or trust companies which are depositories or
  financial  agents  of the city to receive and give a receipt for any tax
  imposed under this chapter in such manner, at such times, and under such
  conditions as  the  commissioner  of  finance  may  prescribe;  and  the
  commissioner of finance shall prescribe the manner, times and conditions
  under which the receipt of such tax by such banks and trust companies is
  to be treated as payment of such tax to the commissioner of finance.
    (b)  Notice  and  demand for tax. The commissioner of finance 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  commissioner  of  finance 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 chapter for the payment of any tax, addition to tax,  penalty
  or  interest  neglects  or  refuses  to pay the same within the ten days
  after  notice  and  demand  herefor  is  given  to  such  person   under
  subdivision  (b) of this section, the commissioner of finance 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 of finance, commanding such person 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 commissioner of finance and pay to the  commissioner  the
  money collected by virtue thereof within sixty days after the receipt of
  the warrant. If the commissioner of finance finds that the collection of
  the  tax or other amount is in jeopardy, notice and demand for immediate
  payment of such tax may be made by the commissioner of finance and  upon
  failure  or  refusal to pay such tax or other amount the commissioner of
  finance 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) of this
  section  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
  commissioner of finance 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 the sheriff's services in executing the
  warrant, to be collected in the same manner. An officer or  employee  of
  the  department of finance 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 a resident of this state. Where a notice and demand
  under subdivision (b) of  this  section  shall  have  been  given  to  a
  taxpayer who is not then a resident of this state, and it appears to the
  commissioner of finance 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  commissioner of finance may, in accordance with subdivision
  (c) of this section, issue a warrant directed to an officer or  employee
  of the department of finance, a copy of which warrant shall be mailed by
  certified  or  registered  mail  to  the taxpayer at the taxpayer's last
  known address, subject to the rules for mailing provided in  subdivision
  (a)  of  section  11-521 of this chapter. Such warrant shall command the
  officer or employee to proceed in New York county, and such  officer  or
  employee  shall, within five days after receipt of the warrant, file the
  warrant and obtain a judgment in accordance with this section. Thereupon
  the commissioner of finance may authorize the institution of any  action
  or proceeding to collect or enforce the judgment in any place and by any
  procedure that a civil judgment of the supreme court of the state of New
  York  could  be  collected  or enforced. The commissioner of finance may
  also, in the  commissioner's  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 chapter against taxpayers who are not 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 commissioner of finance shall deem proper and sufficient.
    (h) Action by city for recovery of taxes. Action may be brought by the
  corporation counsel of the city at the instance of the  commissioner  of
  finance  as  agent and trustee for the city to recover the amount of any
  unpaid taxes, additions to tax, penalties or interest  which  have  been
  assessed  under  this  chapter  within  six  years prior to the date the
  action is commenced.
    (i) Release of lien or vacating warrant. The commissioner of  finance,
  if  he  or  she finds that the interests of the city will not thereby be
  jeopardized, and upon such conditions as the commissioner  may  require,
  may  release  any  property  from the lien of any warrant or vacate such
  warrant for unpaid taxes, additions to tax, penalties and interest filed
  pursuant to subdivision (d) or (g) of this section, and such release  or
  vacating  of  the warrant may be recorded in the office of any recording
  officer in which such warrant has been filed. The clerk shall  thereupon
  cancel  and  discharge  as of the original date of docketing the vacated
  warrant.