2023 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.