§ 83. Collection, levy and liens.--1. Collection procedures.--The
taxes imposed by the named parts shall be collected by the director of
finance, and he may establish the mode or time for the collection of any
amount due him thereunder if not otherwise specified. The director of
finance shall, upon request, give a receipt for any sum collected
thereunder. The director of finance may authorize banks or trust
companies which are depositaries or financial agents of the city to
receive and give a receipt for any tax imposed under the named parts in
such manner, at such times, and under such conditions as the director of
finance may prescribe; and the director of finance shall prescribe the
manner, times and conditions under which the receipt of such tax by such
banks and trust companies is to be treated as payment of such tax to the
director of finance.

2. Notice and demand for tax.--The director of finance shall as soon
as practicable give notice to each taxpayer liable for any amount of
tax, addition to tax, penalty or interest, which has been assessed but
remains unpaid, stating the amount and demanding payment thereof. Such
notice shall be left at the principal office of the taxpayer in the city
or shall be sent by mail to such taxpayer's last known address. Except
where the director of finance determines that collection would be
jeopardized by delay, if any tax is assessed prior to the last date
(including any date fixed by extension) prescribed for payment of such
tax, payment of such tax shall not be demanded until after such date.

3. Issuance of warrant after notice and demand.--If any corporation or
other person liable under the named parts for the payment of any tax,
addition to tax, penalty or interest neglects or refuses to pay the same
within ten days after notice and demand therefor is given to such
corporation or other person under subdivision two, the director of
finance may within six years after the date of such assessment issue a
warrant under his official seal directed to the sheriff of any county of
the state, or to any officer or employee of the department of finance,
commanding him to levy upon and sell the real and personal property of
such corporation or other person for the payment of the amount assessed,
with the cost of executing the warrant, and to return such warrant to
the director of finance and pay to him the money collected by virtue
thereof within sixty days after the receipt of the warrant. If the
director of finance finds that the collection of the tax or other amount
is in jeopardy, notice and demand for immediate payment of such tax may
be made by the director of finance and upon failure or refusal to pay
such tax or other amount the director of finance may issue a warrant
without regard to the ten-day period provided in this subdivision.

4. Copy of warrant to be filed and lien to be created.--Any sheriff or
officer or employee who receives a warrant under subdivision three shall
within five days thereafter file a copy with the clerk of the
appropriate county. The clerk shall thereupon enter in the judgment
docket, in the column for judgment debtors, the name of the taxpayer
mentioned in the warrant, and in appropriate columns the tax or other
amounts for which the warrant is issued and the date when such copy is
filed; and such amount shall thereupon be a binding lien upon the real,
personal and other property of the taxpayer.

5. Judgment.--When a warrant has been filed with the county clerk the
director of finance shall, on behalf of the city, be deemed to have
obtained judgment against the taxpayer for the tax or other amounts.

6. Execution.--The sheriff or officer or employee shall thereupon
proceed upon the judgment in all respects, with like effect, and in the
same manner prescribed by law in respect to executions issued against
property upon judgments of a court of record, and a sheriff shall be
entitled to the same fees for his services in executing the warrant, to
be collected in the same manner. An officer or employee of the
department of finance may proceed in any county or counties of this
state and shall have all the powers of execution conferred by law upon
sheriffs, but shall be entitled to no fee or compensation in excess of
actual expenses paid in connection with the execution of the warrant.

7. Foreign corporations.--Where a notice and demand under subdivision
two shall have been given to a foreign corporation or other person who
is not then a resident, and it appears to the director of finance that
it is not practicable to find in the state property of such foreign
corporation or nonresident person sufficient to pay the entire balance
of tax or other amount owing by such foreign corporation or nonresident
person, the director of finance may, in accordance with subdivision
three, issue a warrant directed to an officer or employee of the
department of finance, a copy of which warrant shall be mailed by
certified or registered mail to such foreign corporation or nonresident
person at its last known address, subject to the rules for mailing
provided in subdivision one of section seventy-two. Such warrant shall
command the officer or employee to proceed in New York county, and he
shall, within five days after receipt of the warrant, file the warrant
and obtain a judgment in accordance with this section. Thereupon the
director of finance may authorize the institution of any action or
proceeding to collect or enforce the judgment in any place and by any
procedure that a civil judgment of the supreme court of the state of New
York could be collected or enforced. The director of finance may also,
in his discretion, designate agents or retain counsel for the purpose of
collecting, outside the state, any unpaid taxes, additions to tax,
penalties or interest which have been assessed under this part or under
any of the named parts, against foreign corporations or other
non-resident persons, may fix the compensation of such agents and
counsel to be paid out of money appropriated or otherwise lawfully
available for payment thereof, and may require of them bonds or other
security for the faithful performance of their duties, in such form and
in such amount as the director of finance shall deem proper and
sufficient.

8. Action by city for recovery of taxes.--Action may be brought by the
corporation counsel at the instance of the director of finance to
recover the amount of any unpaid taxes, additions to tax, penalties or
interest which have been assessed under this part or under the named
parts within six years prior to the date the action is commenced.

9. Release of lien.--The director of finance, if it finds that the
interests of the city will not thereby be jeopardized, and upon such
conditions as it may require, may release any property from the lien of
any warrant filed under subdivision four or seven for unpaid taxes,
additions to tax, penalties and interest filed pursuant to this section,
and such release may be recorded in the office of any recording officer
in which such warrant has been filed.

10. Lien from due date of return.--(a) In addition to any other lien
provided for in this section, each tax imposed by the named parts shall
become a lien on the date on which the return is required to be filed
(without regard to any extension of time for filing such return), except
that such tax shall become a lien not later than the date the taxpayer
ceases to be subject to the tax imposed by any of the named parts, or to
do business in this state in a corporate or organized capacity. Each
such tax shall be a lien and binding upon the real and personal property
of the taxpayer, or of a transferee liable to pay the same, until the
same is paid in full, except that no lien for any additional tax
assessed pursuant to this part shall be enforceable against property
which prior to the issuance to the taxpayer of a notice of deficiency
under section seventy-two had been transferred in good faith to a bona
fide transferee for value. But the lien of each such tax shall be
subject to the lien of any mortgage indebtedness existing against real
property previous to the time when the tax became a lien and where such
mortgage indebtedness has been incurred in good faith and was not given,
directly or indirectly, to any officer or stockholder of the corporation
owning such real property, whether as a purchase money mortgage or
otherwise, and shall also be subject to the lien of local taxes and
assessments, without regard to when the lien for such taxes and
assessments may have accrued. If the return is filed and the tax shown
on the report to be due is paid on or before the date on which the
report is required to be filed, without regard to any extensions of time
for filing such report, the lien shall not be enforceable against the
interest of any purchaser or mortgagee in property which is thereafter,
but prior to the issuance to the taxpayer of a notice of deficiency
under section seventy-two transferred to a bona fide purchaser for
value, or mortgaged where the mortgage indebtedness is incurred in good
faith and the mortgage is not given, directly or indirectly, to any
officer or stockholder of the corporation. In any action to foreclose
any such mortgage, or to foreclose the lien of local taxes or
assessments, to which the people of the state, or the city shall have
been made a party defendant by reason of the existence of a lien for any
such tax, or if no such tax was due or was a lien at the time of the
commencement of such action and the filing of the notice of pendency
thereof, but such a tax becomes due or becomes a lien subsequent to the
time of the commencement of such action and the filing of the notice of
pendency thereof, such real property shall be sold and conveyed in such
action free from any such tax lien, and any such tax lien may become a
lien on any surplus moneys which may result from such sale, to be
determined in the proceedings for the distribution of such surplus
moneys. Where title to real property passes from an individual, or from
a corporation owing no tax, to another corporation which is in default
for such tax, the lien herein provided shall not be enforceable except
as to any equity after the prior mortgage or purchase money mortgage
encumbrance.

(b) The director of finance may, upon application made to him and the
payment of a fee of five dollars, release any real property from the
lien under this subdivision, provided payment be made to the director of
finance of such a sum as the director of finance shall deem adequate
consideration for such release, or deposit be made of such security or
such bond be filed as the director of finance shall deem proper to
secure payment of any such tax. The application for such release shall
contain an accurate description of the property to be released together
with such information as the director of finance may require. Such
release may be recorded in any office in which conveyances of real
estate are entitled to be recorded.

(c) All taxes, additions to tax, penalties and interest which have
become a lien under this subdivision shall, after the expiration of ten
years from date they become due and payable, cease to be a lien (1) as
to real estate in the hands of persons who are owners thereof who would
be purchasers in good faith but for such taxes, additions to tax,
penalties or interest and (2) as to the lien on real estate of mortgages
held by persons who would be holders thereof in good faith but for such
taxes, additions to tax, penalties or interest, as against such
purchasers or holders. The limitations herein provided for shall not
apply to any transfer from a corporation to a person or corporation with
intent to avoid payment of any taxes, or where with like intent the
transfer is made to a grantee corporation, or any subsequent grantee
corporation, controlled by such grantor or which has any community of
interest with it, either through stock ownership or otherwise.