2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3 - Collection of Taxes; Return of Collecting Officer › 926 - Personal Liability for Taxes; Optional Method of Collection.

§  926. Personal liability for taxes; optional method of collection. *
  1. The owner of real property, or of an interest therein, if a  resident
  of  the  city  or  town  in  which  such property or interest therein is
  assessed and if his name is correctly entered  on  the  roll,  shall  be
  personally  liable  for  the  taxes  levied thereon. The term "resident"
  shall include a corporation having within such city or town a place  for
  the  regular  transaction  of  business  or in actual possession of real
  property therein.
  * NB (Effective until ruling by Commissioner of Internal Revenue)
* 1. The owner of real property, or of an interest therein,  including
  the  interest of a renter pursuant to section three hundred four of this
  chapter, if a resident of the city or town in  which  such  property  or
  interest therein is assessed and if his name is correctly entered on the
  roll,  shall be personally liable for the taxes levied thereon. The term
  "resident" shall include a corporation having within such city or town a
  place for the regular transaction of business or in actual possession of
  real property therein. The owner of real  property,  or  his  designated
  agent  shall  enter  on  the roll the interest of the renter pursuant to
  section three hundred four of this chapter.
  * NB (Effective pending ruling by Commissioner of Internal Revenue)
2. After the thirty-first day of January, the collecting  officer  may
  call on any person personally liable for unpaid taxes listed on the roll
  and  demand payment thereof. If any such person refuses to pay the taxes
  demanded, the collecting officer may levy upon any personal property  in
  the  county belonging to or in the possession of such person and, unless
  the taxes are paid prior thereto, cause the same to be  sold  at  public
  auction  for the purpose of paying the taxes due and the expense of levy
  and sale.
3. Public notice of the time and place of such auction shall be posted
  in at least three public places in the city or town where the sale is to
  take place for at least six days immediately prior thereto.
4. Any surplus from the proceeds of the  sale  after  payment  of  the
  taxes  due and the expenses of levy and sale shall be paid to the person
  liable for the taxes unless a claim  therefor  is  made  by  some  other
  person  on  the  ground  that  the property sold belonged to him. If the
  person liable for the taxes admits  the  validity  of  such  claim,  the
  surplus shall be paid to the person making the claim, otherwise it shall
  be paid to the chief fiscal officer of the city or town who shall retain
  the  same  until  the  rights  of  the  parties  have been determined in
  accordance with law or by agreement of the  parties.  Either  party  may
  bring  an  action against the other to recover such surplus and, for the
  purposes of  the  action,  the  defendant  shall  be  deemed  to  be  in
  possession  thereof.    The  successful party shall, in addition to such
  surplus, be entitled to the costs of the action. In  an  action  brought
  pursuant  to this subdivision, no other cause of action shall be joined,
  nor any set-off or counterclaim allowed.
5.  If  upon  application  of  a  collecting  officer  or  the  county
  treasurer,  it appears that taxes on a parcel of real property cannot be
  collected because the owner personally  liable  therefor  has  moved  to
  another  county  in  the  state,  the  county court shall issue an order
  directed to the sheriff of such other county to collect such taxes  with
  interest  at the rate of eight per centum per annum from the date of the
  order by levy and sale of the personal  property  of  such  owner.  Such
  order  shall  be filed in the office of the clerk of the county in which
  it was granted and a certified copy thereof delivered to the sheriff  of
  such  other county.  Upon receiving such order, the sheriff shall comply
  therewith and shall be entitled to the same fees and subject to the same
  liabilities and penalties for neglect as in the  case  of  an  execution

  from a court of record. The sheriff shall pay the net amount received to
  the  county  treasurer of the county from which the order was issued who
  shall credit such amount to the appropriate city or town.