N.Y. Real Property Tax Law § 1440: Civil actions to recover unpaid taxes

§ 1440. Civil actions to recover unpaid taxes. 1. After the lapse of

thirty days from the return of the treasurer, an action may be

maintained, as upon contract, by the village to recover the amount of an

unpaid tax, together with any interest thereon, as set forth herein.

2. (a) After receiving the account of unpaid taxes and not later than

the seventh day of February or such other date as may be applicable

pursuant to section 5-510 of the village law, the board of trustees may

determine by resolution that all or a portion of such unpaid taxes shall

be collected by civil action.

(b) The board shall thereupon cause proceedings to be brought as to

that portion which it has determined to collect by civil action. A

certified copy of the resolution shall be delivered to the village

treasurer. However, as to those parcels of property which are subject to

delinquent tax liens from prior years, it shall not be necessary to

attempt to collect such taxes by civil action.

(c) An order of attachment against the property of the defendant may

be granted upon the application of the plaintiff as provided by the

civil practice law and rules, irrespective of the amount of such tax. A

judgment in such action for any amount, when docketed in the office of

the county clerk, shall be a lien upon the real property of the

defendant, having the same priority, as such lien, as the taxes upon

which there was a recovery recovered in such action, and an execution

upon the judgment may be issued and enforced against the real property

of the defendant irrespective of the amount of such judgment.

Enforcement proceedings may also be taken for such tax in accordance

with the provisions of section nine hundred ninety of this chapter,

irrespective of the amount of such judgment.