New York Civil Practice Law and Rules Code § 5232

Levy upon personal property
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§ 5232. Levy upon personal property. (a) Levy by service of execution.\nThe sheriff or support collection unit designated by the appropriate\nsocial services district shall levy upon any interest of the judgment\ndebtor or obligor in personal property not capable of delivery, or upon\nany debt owed to the judgment debtor or obligor, by serving a copy of\nthe execution upon the garnishee, in the same manner as a summons,\nexcept that such service shall not be made by delivery to a person\nauthorized to receive service of summons solely by a designation filed\npursuant to a provision of law other than rule 318. In the event the\ngarnishee is the state of New York, such levy shall be made in the same\nmanner as an income execution pursuant to section 5231 of this article.\nA levy by service of the execution is effective only if, at the time of\nservice, the person served owes a debt to the judgment debtor or obligor\nor he or she is in the possession or custody of property not capable of\ndelivery in which he or she knows or has reason to believe the judgment\ndebtor or obligor has an interest, or if the judgment creditor or\nsupport collection unit has stated in a notice which shall be served\nwith the execution that a specified debt is owed by the person served to\nthe judgment debtor or obligor or that the judgment debtor or obligor\nhas an interest in specified property not capable of delivery in the\npossession or custody of the person served. All property not capable of\ndelivery in which the judgment debtor or obligor is known or believed to\nhave an interest then in or thereafter coming into the possession or\ncustody of such a person, including any specified in the notice, and all\ndebts of such a person, including any specified in the notice, then due\nor thereafter coming due to the judgment debtor or obligor, shall be\nsubject to the levy. The person served with the execution shall\nforthwith transfer all such property, and pay all such debts upon\nmaturity, to the sheriff or to the support collection unit and execute\nany document necessary to effect the transfer or payment. After such\ntransfer or payment, property coming into the possession or custody of\nthe garnishee, or debt incurred by him, or her shall not be subject to\nthe levy. Until such transfer or payment is made, or until the\nexpiration of ninety days after the service of the execution upon him or\nher, or of such further time as is provided by any order of the court\nserved upon him or her, whichever event first occurs, the garnishee is\nforbidden to make or suffer any sale, assignment or transfer of, or any\ninterference with, any such property, or pay over or otherwise dispose\nof any such debt, to any person other than the sheriff or the support\ncollection unit, except upon direction of the sheriff or the support\ncollection unit or pursuant to an order of the court. At the expiration\nof ninety days after a levy is made by service of the execution, or of\nsuch further time as the court, upon motion of the judgment creditor or\nsupport collection unit has provided, the levy shall be void except as\nto property or debts which have been transferred or paid to the sheriff\nor to the support collection unit or as to which a proceeding under\nsections 5225 or 5227 has been brought. A judgment creditor who, or\nsupport collection unit which, has specified personal property or debt\nto be levied upon in a notice served with an execution shall be liable\nto the owner of the property or the person to whom the debt is owed, if\nother than the judgment debtor or obligor, for any damages sustained by\nreason of the levy.\n  (b) Levy by seizure. The sheriff or support collection unit of the\nappropriate social services district shall levy upon any interest of the\njudgment debtor in personal property capable of delivery by taking the\nproperty into custody without interfering with the lawful possession of\npledgees and lessees. The sheriff or support collectio

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