New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 3020
Sales of seized property
Official textnysenate.govlast amended
§ 3020. Sales of seized property.
# (a)
Any sale of property subject to a tax lien must be sold at the fair market value of the property at the time of the sale.
# (b)
The owner of any property seized by levy may request that the commissioner sell such property within sixty days after the request (or within a longer period if specified by the owner). The commissioner shall comply with the request unless the commissioner determines (and notifies the owner within such period) that such compliance would not be in the best interests of this state.
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In this article (21 sections)
- 3000 · Short title
- 3002 · Application
- 3003 · Content of tax due, deficiency, and other notices
- 3004 · Disclosure of rights of taxpayers
- 3004-A · Disclosure of overpayment to taxpayer
- 3005 · Requirements of certain department letters, notices and documents
- 3006 · Procedures involving taxpayer interviews
- 3008 · Abatement of certain interest, penalties and additions to tax
- 3010 · Agreements for payments of tax liability in installments
- 3012 · Basis for evaluation of department employees
- 3013 · Method of payment of personal income tax refunds; notice
- 3016 · Notice to person liable to pay tax
- 3017 · Notice to taxpayer of exempt property
- 3018 · Uneconomical levies
- 3020 · Sales of seized property
- 3022 · Authority to release levy and return property
- 3030 · Awarding of costs and certain fees
- 3032 · Civil damages for failure to release a lien
- 3034 · Civil damages for certain unauthorized collection actions
- 3036 · Civil actions by persons other than taxpayers
- 3038 · Civil damages for unauthorized disclosure of returns and return…