The form must be filled out and presented to the County Clerk to be endorsed. Before the County Sheriff can seize personal property or assets of the Debtor, the Creditor must first identify the property to be seized.If the Debtor has land: A judgment filed in a County Clerk's Office becomes a lien on the Debtor's land or land he or she buys in the county. To attach the lien, the creditor files the judgment transcript with the county clerk in the New York county where the debtor's property is located. A tax warrant is equivalent to a civil judgment against you, and protects New York State's interests and priority in the collection of outstanding tax debt. A judgment lien arises when a court rules you owe a debt, allowing the creditor to claim your nonexempt property until the debt is paid. The lien secures the creditor's priority and allows them to foreclose on the property if the debtor fails to pay the debt. Judgment enforcement against personal property often is difficult.