§ 72. Collection, levy and liens.--(a) Collection procedures.--The\ntaxes imposed by this local law shall be collected by the administrator,\nand he may establish the mode or time for the collection of any amount\ndue him under this local law if not otherwise specified. The\nadministrator shall, upon request, give a receipt for any sum collected\nunder this local law. The administrator may authorize banks or trust\ncompanies which are depositories or financial agents of the city to\nreceive and give a receipt for any tax imposed under this local law in\nsuch manner, at such times, and under such conditions as the\nadministrator may prescribe; and the administrator shall prescribe the\nmanner, times and conditions under which the receipt of such tax by such\nbanks and trust companies is to be treated as payment of such tax to the\nadministrator.\n (b) Notice and demand for tax.--The administrator shall as soon as\npracticable give notice to each person liable for any amount of tax,\naddition to tax, penalty or interest, which has been assessed but\nremains unpaid, stating the amount and demanding payment thereof. Such\nnotice shall be left at the dwelling or usual place of business of such\nperson or shall be sent by mail to such person's last known address.\nExcept where the administrator determines that collection would be\njeopardized by delay, if any tax is assessed prior to the last date\n(including any date fixed by extension) prescribed for payment of such\ntax, payment of such tax shall not be demanded until after such date.\n (c) Issuance of warrant after notice and demand.--If any person liable\nunder this local law for the payment of any tax, addition to tax,\npenalty or interest neglects or refuses to pay the same within ten days\nafter notice and demand therefor is given to such person under\nsubdivision (b), the administrator may within six years after the date\nof such assessment issue a warrant directed to the sheriff of any county\nof the state, or to any officer or employee of the department, bureau or\nother agency of the city administering the tax imposed under this local\nlaw under the direction and supervision of the administrator, commanding\nhim to levy upon and sell such person's real and personal property for\nthe payment of the amount assessed, with the cost of executing the\nwarrant, and to return such warrant to the administrator and pay to him\nthe money collected by virtue thereof within sixty days after the\nreceipt of the warrant. If the administrator finds that the collection\nof tax or other amount is in jeopardy, notice and demand for immediate\npayment of such tax may be made by the administrator and upon failure or\nrefusal to pay such tax or other amount the administrator may issue a\nwarrant without regard to the ten-day period provided in this\nsubdivision.\n (d) Copy of warrant to be filed and lien to be created.--Any sheriff\nor officer or employee who receives a warrant under subdivision (c)\nshall within five days thereafter file a copy with the clerk of the\nappropriate county. The clerk shall thereupon enter in the judgment\ndocket, in the column for judgment debtors, the name of the taxpayer\nmentioned in the warrant, and in appropriate columns the tax or other\namounts for which the warrant is issued and the date when such copy is\nfiled; and such amount shall thereupon be a binding lien upon the real,\npersonal and other property of the taxpayer.\n (e) Judgment.--When a warrant has been filed with the county clerk the\nadministrator shall, on behalf of the city, be deemed to have obtained\njudgment against the taxpayer for the tax or other amounts.\n (f) Execution.--The sheriff or officer or employee shall thereupon\nproceed upon the judgment in all respects, with like effect, and in the\nsame manner prescribed by law in respect to executions issued against\nproperty upon judgments of a court of record, and a sheriff shall be\nentitled to the same fees for his services in e
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