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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 41
Taxpayers' Bill of Rights
PART 2
Liens and Levies
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SECTION 3018
Uneconomical levies
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PART 2
Liens and Levies
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SECTION 3022
Authority to release levy and return property
This entry was published on 2014-09-22
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SECTION 3020
Sales of seized property
Tax (TAX) CHAPTER 60, ARTICLE 41, PART 2
§ 3020. Sales of seized property. (a) Any sale of property subject to
a tax lien must be sold at the fair market value of the property at the
time of the sale.

(b) The owner of any property seized by levy may request that the
commissioner sell such property within sixty days after the request (or
within a longer period if specified by the owner). The commissioner
shall comply with the request unless the commissioner determines (and
notifies the owner within such period) that such compliance would not be
in the best interests of this state.