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2010 New York Code
TAX - Tax
Article 41 - TAXPAYERS' BILL OF RIGHTS
Part 2 - (3016 - 3022) LIENS AND LEVIES
3020 - Sales of seized property.

§  3020. Sales of seized property. (a) Any sale of property subject to
  a tax lien must be sold at the fair market value of the property at  the
  time of the sale.
    (b)  The  owner  of  any  property seized by levy may request that the
  commissioner sell such property within sixty days after the request  (or
  within  a  longer  period  if  specified by the owner). The commissioner
  shall comply with the request unless the  commissioner  determines  (and
  notifies the owner within such period) that such compliance would not be
  in the best interests of this state.

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