New York State Commissioner of Taxation & Finance v. Hayward

BROWN, LUCY CHERNOW, Associate Judge.

The New York State Commissioner of Taxation and Finance (“NYS”) appeals the trial court’s sua sponte dismissal, with prejudice, of its domesticated judgment. NYS obtained a judgment against appel-lees in 1993, complying with all requirements to transform the tax liability of $11,249.12, including interest, into a final judgment under New York law. In April 2002, after the Haywards had paid more than fifty percent of the debt, they moved to Florida. NYS then properly recorded the New York judgment in Broward County, complying with all requirements of the…