Laws of New York (Last Updated: November 21, 2014) |
TAX Tax |
Article 41. TAXPAYERS' BILL OF RIGHTS |
Part II. LIENS AND LEVIES |
Section 3018. Uneconomical levies
Latest version.
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No levy may be made on any property if the amount of the expenses which the commissioner estimates (at the time of levy) would be incurred by the commissioner with respect to the levy and sale of such property exceeds the fair market value of such property at the time of levy.