§ 1449-ppppp. Foreclosure proceedings. Where the conveyance consists\nof a transfer of property made as a result of an order of the court in a\nforeclosure proceeding ordering the sale of such property, the referee\nor sheriff effectuating such transfer shall not be liable for any\ninterest or penalties that are authorized pursuant to this article or\narticle thirty-seven of this chapter.\n
Foreclosure proceedings
N.Y. Tax Law § 1449-PPPPP, under Tax On Real Estate Transfers In the County of Tompkins.
N.Y. Tax Law § 1449-PPPPP