N.Y. Tax Law Section 1438-P
Foreclosure proceedings


Where the conveyance consists of a transfer of property made as a result of an order of the court in a foreclosure proceeding ordering the sale of such property, the referee or sheriff effectuating such transfer shall not be liable for any interest or penalties that are authorized pursuant to this article or article thirty-seven of this chapter. * NB Repealed December 31, 2026

Source: Section 1438-P — Foreclosure proceedings, https://www.­nysenate.­gov/legislation/laws/TAX/1438-P (updated Oct. 3, 2014; accessed Mar. 23, 2024).

Accessed:
Mar. 23, 2024

Last modified:
Oct. 3, 2014

§ 1438-P’s source at nysenate​.gov

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