Thursday, June 14, 2012
David Gray Carlson (Cardozo) & Carlton M. Smith (Cardozo), New York Tax Warrants: In the Strange World of Deemed Judgments, 75 Alb. L. Rev. 671 (2012):
In this article, we have attempted to set forth the contours of tax liens in New York, insofar as they arise from the docketing of a tax warrant. The single greatest obstacle to clarity is the legislature‘s choice that the tax lien should be given "like effect" as a civil money judgment. The New York law of the civil money judgment is most unsatisfactory, and its incorporation by reference into tax lien law opens up a prodigious opportunity for confusion to make its masterpiece. We hope our efforts have at least not exacerbated the situation.