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MARINE MIDLAND BANK-CENT. v. GLEASON

47 N.Y.2d 758 (1979)

Marine Midland Bank-Central, Respondent, v. Richard A. Gleason et al., Individually and Doing Business as Gleason, Foulke, Magill and Hewitt, Appellants.

Court of Appeals of the State of New York.

Decided May 1, 1979.

Attorney(s) appearing for the Case

Henry S. Fraser for appellant.

Richard W. Cook for respondent.

Robert Abrams, Attorney-General (George D. Zuckerman and Paul E. Dahlman of counsel), for State Tax Commission, amicus curiae.

Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER and FUCHSBERG concur in memorandum.

MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs.

Although we agree with the result reached below, we take this occasion to clarify the procedural steps necessary to convert a State tax warrant into a perfected lien upon the property of a delinquent taxpayer. Subdivision (b) of section 1141 of the Tax Law provides that upon docketing of a tax warrant with the county clerk "the amount...

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