2006 New York Code - Proceedings To Recover Tax.

 
    §  11-2211  Proceedings  to  recover tax. a. Whenever any person shall
  fail to pay any tax, penalty or interest  imposed  by  this  chapter  as
  herein  provided,  the  corporation  counsel,  upon  the  request of the
  commissioner of motor vehicles or of  the  commissioner  of  finance  if
  designated  as  his  or her agent, shall 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 of the
  United States.  However, if in his or her discretion the commissioner of
  motor vehicles, or the commissioner of finance if designated as  his  or
  her  agent,  believes  that any such person 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, he or she
  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 motor
  vehicles, or the commissioner of finance if designated  as  his  or  her
  agent,  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
  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 person
  who issued it 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 such sheriff
  shall be entitled to the same fees, which he or she may collect  in  the
  same manner. In the discretion of the commissioner of motor vehicles, or
  of  the  commissioner  of  finance  if designated as his or her agent, a
  warrant of like terms, force and effect may be issued and directed to an
  officer or employee of the department of finance of the city, 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  motor  vehicles or the commissioner of finance, as the
  case may be, may from time to time issue new  warrants  and  shall  also
  have  the same remedies to enforce the amount due thereunder as if he or
  she 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.