Legislation
SECTION 1447-A
Foreclosure proceedings
Tax (TAX) CHAPTER 60, ARTICLE 31-B
* § 1447-a. Foreclosure proceedings. 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.
* NB Repealed December 31, 2025
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.
* NB Repealed December 31, 2025