N.Y. Tax Law § 279-B — Warrant for the collection of taxes

§ 279-b. Warrant for the collection of taxes. Whenever any person\nshall fail to pay any tax he is required to pay under the provisions of\nthis article, the tax commission may issue a warrant under its official\nseal, directed to the sheriff of any county of the state, commanding him\nto levy upon and sell the real and personal property of such person,\nfound within his county, for the payment of the amount thereof, with the\npenalties, interest and the cost of executing the warrant, and to return\nsuch warrant to the tax commission and to pay to it the money collected\nby virtue thereof within sixty days after the receipt of such warrant.\nThe sheriff shall within five days after the receipt of the warrant,\nfile with the clerk of his county a copy thereof, and thereupon the\nclerk shall enter in the judgment docket the name of the person\nmentioned in the warrant, and the amount of the tax and penalties for\nwhich the warrant is issued and the date when such copy is filed, and\nthereupon the amount of such warrant so docketed shall become a lien\nupon the title to and interest in real property or chattels real of the\nperson against whom the warrant is issued in the same manner as a\njudgment duly docketed in the office of such clerk. The sheriff shall\nthereupon proceed upon the warrant in all respects, with like effect,\nand in the same manner prescribed by law in respect to executions issued\nagainst property upon judgments of a court of record, and shall be\nentitled to the same fees for his services in executing the warrant, to\nbe collected in the same manner. In the discretion of the tax\ncommission a warrant of like terms, force and effect may be issued and\ndirected to any officer or employee of the department of taxation and\nfinance, and in the execution thereof such officer or employee shall\nhave all the powers conferred by law upon sheriffs, but shall be\nentitled to no fee or compensation in excess of actual expenses paid in\nthe performance of such duty. Upon such filing of a copy of a warrant,\nthe tax commission shall have the same remedies to enforce the claim for\ntaxes against the person as if the people of the state had recovered\njudgment against such person for the amount of the tax.\n