Section 174-A - Duration of warrant liens on real property1. General rule. Notwithstanding any provision of law to the contrary, the provisions of the civil practice law and rules relating to the duration of a lien of a docketed judgment in and upon real property of a judgment debtor, and the extension of any such lien, shall apply to any warrant filed on behalf of the commissioner against a taxpayer with the clerk of a county wherein such taxpayer owns or has an interest in real property, whether such warrant is being enforced by a sheriff or an officer or employee of the department.2. Applicability and definitions. This section shall apply with respect to any tax which is administered by the commissioner and which is imposed by or authorized to be imposed pursuant to this chapter, article two-E of the general city law, section 27-0923 of the environmental conservation law or the racing, pari-mutuel wagering and breeding law. Any reference to "tax" in this section shall be deemed also to refer to special assessments, fees, interest, additions to tax, penalties and other impositions which are administered by the commissioner.3. The term "taxpayer" shall have the same meaning given such term in subdivision b of section three thousand two of this chapter.