§ 1160. Enforcement of tax liens. 1. It shall be the duty of the\nenforcing officer to enforce annually all tax liens, in accordance with\nthe applicable provisions of law, except as otherwise provided herein.\nThe failure of the enforcing officer to enforce such tax lien shall not\nimpair the lien or prevent a sale or stay any other proceedings for its\nenforcement after the time specified.\n 2. All provisions with respect to the procedure for the enforcement of\ntax liens requiring acts to be done at or within or before specified\ntimes or dates, except provisions with respect to length of notice,\nshall be deemed directory and failure to take such action at or within\nthe time specified shall not invalidate or otherwise affect such tax\nlien nor prevent the accruing of any interest or penalty imposed for the\nnon-payment thereof, nor prevent or stay proceedings under this article\nfor any of the remedies for collection thereof in this article provided,\nnor affect the title of the purchaser under such proceedings.\n
N.Y. Real Prop. Tax Law § 1160
Enforcement of tax liens
2014-09-22
Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.