NY Gen City L § 25-A-72 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-72 - Collection, Levy and Liens.

§ 72. Collection,  levy  and  liens.--(a)  Collection procedures.--The taxes imposed by this local law shall be collected by the administrator, and he may establish the mode or time for the collection of  any  amount due   him   under  this  local  law  if  not  otherwise  specified.  The administrator shall, upon request, give a receipt for any sum  collected under  this  local  law.  The administrator may authorize banks or trust companies which are depositories or financial  agents  of  the  city  to receive  and  give a receipt for any tax imposed under this local law in such  manner,  at  such  times,  and  under  such  conditions   as   the administrator  may  prescribe; and the administrator shall prescribe the manner, times and conditions under which the receipt of such tax by such banks and trust companies is to be treated as payment of such tax to the administrator.  (b) Notice and demand for tax.--The administrator  shall  as  soon  as practicable  give  notice  to  each person liable for any amount of tax, addition to tax, penalty  or  interest,  which  has  been  assessed  but remains  unpaid,  stating the amount and demanding payment thereof. Such notice shall be left at the dwelling or usual place of business of  such person  or  shall  be  sent by mail to such person's last known address. Except where the  administrator  determines  that  collection  would  be jeopardized  by  delay,  if  any  tax is assessed prior to the last date (including any date fixed by extension) prescribed for payment  of  such tax, payment of such tax shall not be demanded until after such date.  (c) Issuance of warrant after notice and demand.--If any person liable under  this  local  law  for  the  payment  of any tax, addition to tax, penalty or interest neglects or refuses to pay the same within ten  days after  notice  and  demand  therefor  is  given  to  such  person  under subdivision (b), the administrator may within six years after  the  date of such assessment issue a warrant directed to the sheriff of any county of the state, or to any officer or employee of the department, bureau or other  agency of the city administering the tax imposed under this local law under the direction and supervision of the administrator, commanding him to levy upon and sell such person's real and personal  property  for the  payment  of  the  amount  assessed,  with the cost of executing the warrant, and to return such warrant to the administrator and pay to  him the  money  collected  by  virtue  thereof  within  sixty days after the receipt of the warrant. If the administrator finds that  the  collection of  tax  or other amount is in jeopardy, notice and demand for immediate payment of such tax may be made by the administrator and upon failure or refusal to pay such tax or other amount the administrator  may  issue  a warrant   without   regard  to  the  ten-day  period  provided  in  this subdivision.  (d) Copy of warrant to be filed and lien to be  created.--Any  sheriff or  officer  or  employee  who  receives a warrant under subdivision (c) shall within five days thereafter file a copy  with  the  clerk  of  the appropriate  county.  The  clerk  shall  thereupon enter in the judgment docket, in the column for judgment debtors, the  name  of  the  taxpayer mentioned  in  the  warrant, and in appropriate columns the tax or other amounts for which the warrant is issued and the date when such  copy  is filed;  and such amount shall thereupon be a binding lien upon the real, personal and other property of the taxpayer.  (e) Judgment.--When a warrant has been filed with the county clerk the administrator shall, on behalf of the city, be deemed to  have  obtained judgment against the taxpayer for the tax or other amounts.  (f)  Execution.--The  sheriff  or  officer or employee shall thereupon proceed upon the judgment in all respects, with like effect, and in  the same  manner  prescribed  by law in respect to executions issued against property upon judgments of a court of record, and  a  sheriff  shall  be  entitled  to the same fees for his services in executing the warrant, to be collected  in  the  same  manner.  An  officer  or  employee  of  the department,  bureau  or  other  agency of the city administering the tax imposed  under this local law under the direction and supervision of the administrator may proceed in any county or counties of  this  state  and shall  have  all the powers of execution conferred by law upon sheriffs, but shall be entitled to no fee or  compensation  in  excess  of  actual expenses paid in connection with the execution of the warrant.  (g)  Taxpayer  not  then  a resident.--Where a notice and demand under subdivision (b) shall have been given to a taxpayer who is  not  then  a resident  of  this state, and it appears to the administrator that it is not  practicable  to  find  in  this  state  property  of  the  taxpayer sufficient  to  pay  the  entire balance of tax or other amount owing by such  taxpayer  who  is  not  then  a  resident  of  this   state,   the administrator  may,  in accordance with subdivision (c), issue a warrant directed to an officer or employee of the department,  bureau  or  other agency of the city administering the tax imposed under this local law, a copy of which warrant shall be mailed by certified or registered mail to the taxpayer at his last known address, subject to the rules for mailing provided  in  subdivision (a) of section seventy-one. Such warrant shall command the officer or employee to proceed in the city,  and  he  shall, within  five  days  after  receipt  of the warrant, file the warrant and obtain a  judgment  in  accordance  with  this  section.  Thereupon  the administrator  may authorize the institution of any action or proceeding to collect or enforce the judgment in any place  and  by  any  procedure where and by which a civil judgment of the supreme court of the state of New  York could be collected or enforced. The administrator may also, in his discretion, designate agents or retain counsel for  the  purpose  of collecting,  outside  the state of New York, any unpaid taxes, additions to tax, penalties or interest which have been assessed under this  local law  against taxpayers who are not then residents of this state, may fix the compensation of such agents and counsel to  be  paid  out  of  money appropriated  or  otherwise  lawfully available for payment thereof, and may require of them bonds or other security for the faithful performance of their duties, in such form and in such amount  as  the  administrator shall deem proper and sufficient.  (h)  Action  by the city for recovery of taxes.--Action may be brought by the corporation counsel or other appropriate officer of the  city  at the  insistence of the administrator to recover the amount of any unpaid taxes, additions to tax, penalties or interest which have been  assessed under  this  local  law within six years prior to the date the action is commenced.  (i)  Release  of  lien.--The  administrator,  if  he  finds  that  the interests  of  the  city  will not thereby be jeopardized, and upon such conditions as he may require, may release any property from the lien  of any  warrant  for unpaid taxes, additions to tax, penalties and interest filed pursuant to this section, and such release may be recorded in  the office of any recording officer in which such warrant has been filed.