N.Y. Tax Law Section 479
Warrant for the collection of taxes

In addition to all other remedies for the collection of any taxes due under the provisions of this article, the tax commission may issue a warrant directed to the sheriff of any county commanding said sheriff to levy upon and sell the real and personal property of a specified delinquent dealer or other person found within his jurisdiction, for the payment of the amount of such delinquency with the added penalties and interest and the cost of executing the warrant, and to return such warrant to the tax commission and to pay it the money collected by virtue thereof within sixty days after receipt of such warrant. The sheriff shall, within five days after receipt of the warrant, file with the clerk of his county 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, penalties 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 interest in real and personal property of the person against whom the warrant is issued. Such lien shall not apply to personal property unless such warrant is also filed in the department of state. The sheriff to whom any such warrant shall be directed shall proceed upon the same in all respects and with like effect and in the same manner as prescribed by law in respect to executions issued against property upon judgments by a court of record, and shall be entitled to the same fees for his services in executing the warrant to be collected in the same manner. In the discretion of the tax commission a warrant of like terms, force and effect may be issued and directed to any officer or employee of the department of taxation and finance, and in the execution thereof such officer or employee shall have all the power conferred by law upon sheriffs, but he shall be entitled to no fee or compensation in excess of the actual expenses paid in the performance of such duty. Upon such filing of a warrant, the tax commission shall have the same remedies to enforce the amount due thereunder as if the state had recovered judgment therefor.

Source: Section 479 — Warrant for the collection of taxes, https://www.­nysenate.­gov/legislation/laws/TAX/479 (updated Sep. 22, 2014; accessed Jan. 18, 2025).

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Accessed:
Jan. 18, 2025

Last modified:
Sep. 22, 2014

§ 479’s source at nysenate​.gov

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