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

§ 479. Warrant for the collection of taxes. In addition to all other

remedies for the collection of any taxes due under the provisions of

this article, the tax commission may issue a warrant directed to the

sheriff of any county commanding said sheriff to levy upon and sell the

real and personal property of a specified delinquent dealer or other

person found within his jurisdiction, for the payment of the amount of

such delinquency with the added penalties and interest and the cost of

executing the warrant, and to return such warrant to the tax commission

and to pay it the money collected by virtue thereof within sixty days

after receipt of such warrant. The sheriff shall, within five days after

receipt of the warrant, file with the clerk of his county a copy thereof

and thereupon such clerk shall enter in the judgment docket the name of

the person mentioned in the warrant and the amount of the tax, penalties

and interest for which the warrant is issued and the date when such copy

is filed. Thereupon the amount of such warrant so docketed shall become

a lien upon the title to and interest in real and personal property of

the person against whom the warrant is issued. Such lien shall not apply

to personal property unless such warrant is also filed in the department

of state. The sheriff to whom any such warrant shall be directed shall

proceed upon the same in all respects and with like effect and in the

same manner as prescribed by law in respect to executions issued against

property upon judgments by a court of record, and shall be entitled to

the same fees for his services in executing the warrant to be collected

in the same manner. In the discretion of the tax commission a warrant of

like terms, force and effect may be issued and directed to any officer

or employee of the department of taxation and finance, and in the

execution thereof such officer or employee shall have all the power

conferred by law upon sheriffs, but he shall be entitled to no fee or

compensation in excess of the actual expenses paid in the performance of

such duty. Upon such filing of a warrant, the tax commission shall have

the same remedies to enforce the amount due thereunder as if the state

had recovered judgment therefor.