N.Y. Tax Law § 1438-P
Current through 2024 NY Law Chapter 456
Where the conveyance consists of a transfer of property made as a result of an order of the court in a foreclosure proceeding ordering the sale of such property, the referee or sheriff effectuating such transfer shall not be liable for any interest or penalties that are authorized pursuant to this article or article thirty-seven of this chapter.
N.Y. Tax Law § 1438-P