{"data":{"id":"us-ny/n.y.-tax-law-1449-u","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1449-u","heading":"Foreclosure proceedings","body":"§ 1449-u. Foreclosure proceedings. Where the conveyance consists of a\ntransfer of property made as a result of an order of the court in a\nforeclosure proceeding ordering the sale of such property, the referee\nor sheriff effectuating such transfer shall not be liable for any\ninterest or penalties that are authorized pursuant to this article or\narticle thirty-seven of this chapter.","path":["Tax Law","Article 31-C. Tax On Real Estate Transfers In the County of Broome"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1449-U","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"f54d59c96e1642a6a40d96966829676534f49cc2cbda7999c6f5bf24ebdcae1c","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1449-t","next":"us-ny/n.y.-tax-law-1449-aa"},"notice":"GroundRules: Original legal text. Not legal advice."}