{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-3208","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-3208","heading":"§ 11-3208 Proceedings to recover surcharge.","body":"(a) Whenever any owner, or, in the case of a residential cooperative property, a cooperative corporation, subject to the surcharge imposed pursuant to section 11-3202 of this chapter shall fail to pay such surcharge or any interest, as herein provided, the corporation counsel shall, upon the request of the commissioner, bring or cause to be brought an action to enforce the payment of the same on behalf of the city of New York in any court of the state of New York or of any other state or of the United States.\n\n(b) As an additional or alternate remedy, the commissioner may issue a warrant, directed to the city sheriff commanding such sheriff to levy upon and sell the real and personal property of such owner or cooperative corporation that may be found within the city, for the payment of the amount thereof, with any interest, and the cost of executing the warrant, and to return such warrant to the commissioner and to pay to such sheriff the money collected by virtue thereof within sixty days after the receipt of such warrant. The city sheriff shall within five days after the receipt of the warrant file with the county clerk a copy thereof, and thereupon such clerk shall enter in the judgment docket the name of the such owner or cooperative corporation mentioned in the warrant and the amount of the surcharge 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 the interest in real and personal property of such owner or cooperative corporation against whom the warrant is issued. The city sheriff shall then proceed upon the warrant in the same manner, and with like effect, as that provided by law in respect to executions issued against property upon judgments of a court of record and for services in executing the warrant such sheriff shall be entitled to the same fees, which such sheriff may collect in the same manner. In the discretion of the commissioner, a warrant of like terms, force and effect may be issued and directed to an officer or employee of the department, and in the execution thereof such officer or employee shall have all the powers conferred by law upon sheriffs, but shall be entitled to any fee or compensation in excess of the actual expenses paid in the performance of such duty. If a warrant is returned not satisfied in full, the commissioner may from time to time issue new warrants and shall also have the same remedies to enforce the amount due thereunder as if the city had recovered judgment therefor and execution thereon had been returned unsatisfied.\n\n(c) The commissioner, if such commissioner finds that the interests of the city will not thereby be jeopardized, and upon such conditions as the commissioner may require, may release any property from the lien of any warrant or vacate such warrant for unpaid taxes, additions to tax, penalties and interest filed pursuant to subdivision (b) of this section, and such release or vacating of the warrant may be recorded in the office of any recording officer in which such warrant has been filed. The clerk shall thereupon cancel and discharge as of the original date of docketing the vacated warrant.\n\n(d) The procedures provided in this section for the enforcement of the surcharge against any such owner or cooperative corporation shall be in addition to any other methods provided under any other provision of law for the enforcement such surcharge.\n\n(2026 N.Y. Laws Ch. 59, 5/28/2026, eff. 5/28/2026)","path":["New York City Administrative Code","Title 11","Chapter 32: Surcharge on Property That Does Not Serve as a Primary Residence"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"124f2a25f0f8812efe1935e97cef9697171babdf1652270af7f89722bfcb7232","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-3207","next":"us-nyc/n.y.c.-admin.-code-11-4001"},"notice":"GroundRules: Original legal text. Not legal advice."}