N.Y. Tax Law § 1449-ppppp: Foreclosure proceedings

§ 1449-ppppp. Foreclosure proceedings. Where the conveyance consists

of a transfer of property made as a result of an order of the court in a

foreclosure proceeding ordering the sale of such property, the referee

or sheriff effectuating such transfer shall not be liable for any

interest or penalties that are authorized pursuant to this article or

article thirty-seven of this chapter.