N.Y. Tax Law § 479 — Warrant for the collection of taxes

§ 479. Warrant for the collection of taxes. In addition to all other\nremedies for the collection of any taxes due under the provisions of\nthis article, the tax commission may issue a warrant directed to the\nsheriff of any county commanding said sheriff to levy upon and sell the\nreal and personal property of a specified delinquent dealer or other\nperson found within his jurisdiction, for the payment of the amount of\nsuch delinquency with the added penalties and interest and the cost of\nexecuting the warrant, and to return such warrant to the tax commission\nand to pay it the money collected by virtue thereof within sixty days\nafter receipt of such warrant. The sheriff shall, within five days after\nreceipt of the warrant, file with the clerk of his county a copy thereof\nand thereupon such clerk shall enter in the judgment docket the name of\nthe person mentioned in the warrant and the amount of the tax, penalties\nand interest for which the warrant is issued and the date when such copy\nis filed. Thereupon the amount of such warrant so docketed shall become\na lien upon the title to and interest in real and personal property of\nthe person against whom the warrant is issued. Such lien shall not apply\nto personal property unless such warrant is also filed in the department\nof state. The sheriff to whom any such warrant shall be directed shall\nproceed upon the same in all respects and with like effect and in the\nsame manner as prescribed by law in respect to executions issued against\nproperty upon judgments by a court of record, and shall be entitled to\nthe same fees for his services in executing the warrant to be collected\nin the same manner. In the discretion of the tax commission a warrant of\nlike terms, force and effect may be issued and directed to any officer\nor employee of the department of taxation and finance, and in the\nexecution thereof such officer or employee shall have all the power\nconferred by law upon sheriffs, but he shall be entitled to no fee or\ncompensation in excess of the actual expenses paid in the performance of\nsuch duty. Upon such filing of a warrant, the tax commission shall have\nthe same remedies to enforce the amount due thereunder as if the state\nhad recovered judgment therefor.\n