2006 New York Code - Proceedings To Recover Tax.

 
    §  11-2111  Proceedings  to  recover  tax.  a. Whenever any grantor or
  grantee shall fail to pay any tax, penalty or interest imposed  by  this
  chapter  as  herein  provided,  the  corporation counsel shall, upon the
  request of the commissioner of finance bring or cause to be  brought  an
  action  to  enforce the payment of the same on behalf of the city of New
  York in any court of the state of New York or of any other state  or  of
  the  United  States.  If, however, the commissioner of finance in his or
  her discretion believes that any such grantor or grantee subject to  the
  provisions  of  this chapter is about to cease business, leave the state
  or remove or dissipate the assets out of which the tax or penalty  might
  be  satisfied,  and  that  any such tax or penalty will not be paid when
  due, such commissioner may declare such tax or penalty to be immediately
  due and payable and may issue a warrant immediately.
    b. As an additional or alternate remedy, the commissioner  of  finance
  may  issue a warrant, directed to the city sheriff commanding him or her
  to levy upon and sell the real and personal  property  of  the  grantor,
  grantee or other person liable for the tax which may be found within the
  city,  for  the  payment  of  the  amount  thereof, with any penalty and
  interest, and the cost of executing the  warrant,  and  to  return  such
  warrant  to  the  commissioner  of  finance and to pay to him or her the
  money collected by virtue thereof within sixty days after the receipt of
  such warrant. The city sheriff shall within five days after the  receipt
  of  the warrant file with the county clerk a copy thereof, and thereupon
  such clerk shall enter in the judgment docket the  name  of  the  person
  mentioned in the warrant and the amount of the tax, penalty and interest
  for  which  the  warrant is issued and the date when such copy is filed.
  Thereupon the amount of such warrant so docketed  shall  become  a  lien
  upon  the title to and the interest in real and personal property of the
  person against whom the warrant is issued. The city sheriff  shall  then
  proceed  upon  the  warrant in the same manner, and with like effect, as
  that provided by law in respect to executions  issued  against  property
  upon  judgments  of  a court of record and for services in executing the
  warrant he or she shall be entitled to the same fees, which such sheriff
  may collect in the same manner. In the discretion of the commissioner of
  finance a warrant of like terms, force and  effect  may  be  issued  and
  directed  to an officer or employee of the department of finance, and in
  the execution thereof such officer or employee shall have all the powers
  conferred by law upon sheriffs, but shall  be  entitled  to  no  fee  or
  compensation in excess of the actual expenses paid in the performance of
  such  duty.  If  a  warrant  is  returned  not  satisfied  in  full, the
  commissioner of finance may from time to time  issue  new  warrants  and
  shall  also  have the same remedies to enforce the amount due thereunder
  as if the city had recovered judgment therefor and execution thereon had
  been returned unsatisfied.
    c. 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  of finance 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 b
  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.