N.Y. Tax Law § 174-a: Duration of warrant liens on real property

§ 174-a. Duration of warrant liens on real property. 1. General rule.

Notwithstanding any provision of law to the contrary, the provisions of

the civil practice law and rules relating to the duration of a lien of a

docketed judgment in and upon real property of a judgment debtor, and

the extension of any such lien, shall apply to any warrant or other

warrant-related document electronically filed on behalf of the

commissioner against a taxpayer with the department of state, whether

such warrant is being enforced by a sheriff or an officer or employee of

the department.

2. Applicability and definitions. This section shall apply with

respect to any tax which is administered by the commissioner and which

is imposed by or authorized to be imposed pursuant to this chapter,

article two-E of the general city law, section 27-0923 of the

environmental conservation law or the racing, pari-mutuel wagering and

breeding law. Any reference to "tax" in this section shall be deemed

also to refer to special assessments, fees, interest, additions to tax,

penalties and other impositions which are administered by the

commissioner.

3. The term "taxpayer" shall have the same meaning given such term in

subdivision b of section three thousand two of this chapter.