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HandBook of Regulations

Effective Date: April 24, 2013

CHAPTER IX - Fiscal Requirements

 

Section 1: ANNUAL PAYMENT

Pursuant to § 1611 of the New York City Civil Court Act, every city marshal is required to pay the City of New York four and one‑half percent (4.50%) of the gross fees, including poundage, received by the marshal during the preceding calendar year, and every marshal who serves in office for any portion of the calendar year is required additionally to pay an annual fee of fifteen hundred dollars ($1,500.00).

Accordingly, every marshal must pay these sums annually to the Department of Investigation.  Liability for the total assessment accrues on January 1 of each year; therefore, any marshal who holds office for any portion of a year must pay the total assessment.  When one marshal performs official functions on behalf of another marshal, the marshal who receives payment for the services must pay the assessment, regardless of whether the funds received are eventually remitted to the marshal who actually performed the services.  Payment is due March 15 of each year.   The payment must be made by one (1) check or electronic funds transfer (EFT) payable to the Commissioner of Finance drawn on the marshal's operating account.

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Section 2: FEES

Section 2-1: Generally

The fees of the New York City Sheriff are set forth in §§ 8011 and 8012 of the CPLR.  Pursuant to § 1915 of the New York City Civil Court Act, these fees apply to the services of city marshals.

Every marshal is advised to study these sections carefully and become familiar with the fees to which he or she is entitled.  Marshals are urged to contact the Bureau of City Marshals with any questions concerning these fees.

Generally, the judgment debtor is responsible for paying the marshal's fees.

Section 3(e) of Joint Administrative Order 453 of the Appellate Divisions for the First and Second Judicial Departments, dated November 12, 1975, states that “No fee to which a city marshal is entitled may be waived without specific written authorization of the Commissioner of Investigation” (emphasis added). Thus, a marshal may not charge or receive more or less than the fees provided by statute without written authorization from the Commissioner of Investigation.

Section 2-2: Mileage Fees; Specific Requirements

A mileage fee is to be charged only when a marshal must travel within the city in executing a court mandate or performing an official act specified in CPLR § 8011. With respect to each order of attachment, property execution, order of seizure, or sale, when two or more official acts, including service of papers, levy, seizure of property, and inventory of property, are performed at the same time and place, only one mileage fee is charged. With respect to summary proceedings, where two or more notices of petition or notices of eviction are to be served at the same time, within the same site or location, only one mileage fee is charged.   Where more than one attempt at personal service or substituted service is necessary and is made to satisfy the requirements of RPAPL § 735, the marshal must charge an additional mileage fee, provided one of the attempts is made within normal working hours (8:00 a.m. to 6:00 p.m.) and the other is made outside those hours.  Under no circumstances may a marshal charge more than two (2) mileage fees.

Section 2-3: Requisition Fee; Warrant of Eviction

For requisitioning, receiving, entering a warrant of eviction in the appropriate books, and for the return of a warrant of eviction, city marshals shall charge the fee provided by CPLR § 8011(f)(2)(i).  This fee shall be charged once for each warrant, without regard to the number of requisitions the marshal submits to the court.  The fee may be charged in advance and shall not be waived.

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Section 3: REIMBURSABLE EXPENSES

The Department of Investigation, through the Appellate Division, has interpreted
§ 8013(c) of the CPLR to mean that a marshal must collect all expenses which are classified as “reimbursable.”  Examples of reimbursable expenses include all 72 hour notice mailing costs, mailing costs for income executions (first and second stage), sale advertising costs, and expenses incurred upon notification of Animal Care & Control (for removal of animals).   The mailing of an optional letter to a judgment debtor informing the debtor that an execution has been issued against his or her property is not considered a reimbursable expense.

Since the failure to receive reimbursable expenses is tantamount to cutting fees, marshals are required to ask for and receive reimbursement for all such expenses.  Should a marshal bill for reimbursable expenses and not receive them within a reasonable period of time, § 8013(d) of the CPLR allows the marshal to require that such clients pay reimbursable expenses in advance.  Marshals must also advise this Department in writing of the name of, and the amount due from, any individual, firm, or company which fails to pay reimbursable expenses.

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Section 4: MARSHAL'S BOND

Marshals are currently required to post a one hundred thousand dollar ($100,000) bond prior to performing duties of office.   The bond may issue from a properly licensed insurance company or, in the alternative, must be executed by the marshal with two (2) sufficient sureties, each of whom must be a resident of the City of New York and must own real estate therein of the value of double the penalty of the bond.  The bond must be approved by the court and upon approval must be filed with the City Clerk of New York City within thirty (30) days after the appointment of the marshal, and a copy must be filed with the Bureau of City Marshals.  Copies of bond renewals, which must specify the effective dates and bond amount, must also be filed with the Bureau of City Marshals.

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Section 5: FIDUCIARY

A copy of Joint Administrative Order 511 is attached as an appendix to this Handbook.  It supplements and amends Joint Administrative Order 453 with respect to establishing a fiduciary.

The order indicates that a marshal must submit the name of the individual chosen to be the fiduciary.  The proposed fiduciary must execute a sworn affidavit and must complete a Department of Investigation background questionnaire.  The marshal must also prepare a proposal for the fiduciary's compensation.  Once the Department has approved the fiduciary and the compensation rate, the marshal is then required to execute an agreement with the fiduciary.  The agreement must be forwarded to the Department for approval within three (3) weeks from notification of the fiduciary's approval.

This agreement, the Department's written approval of the agreement, and the Joint Order must then be given to each bank in which the marshal maintains an account.  This must be done within one (1) week from the receipt of the Department's written approval of the agreement.

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Section 6: PENSION

City marshals who are eligible for either a New York State or New York Citypension are barred from receiving the benefits while holding the position of city marshal.  These benefits are suspended until the marshal's position is vacated.  The suspension of pension benefits must be agreed to by affidavit prior to appointment as a marshal.

The above paragraph does not apply if a marshal is a “retired person” as defined in Section 210 of the Retirement and Social Security Law (RSSL) who retired from the New York City Police Pension Fund; the New York City Fire Department Pension Fund as a fire marshal; or from the New York City Employees’ Retirement System as a uniformed member of the NYC Department of Correction or as a deputy city sheriff level one or two, supervising deputy sheriff or administrative sheriff.  The retirement allowance of such marshals may not be suspended or reduced because of compensation earned as a city marshal. The definition of “retired person” excludes a person receiving a disability retirement allowance. Marshals affected by these statutes may wish to confer with their pension system or a qualified advisor. 

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Section 7: TIMELY REMITTANCE OF TAX REVENUE

Any tax revenue collected (e.g. withholding tax, sales tax, FICA) must be timely remitted to the appropriate tax authority.

Section 8: CREDIT CARDS

If a city marshal intends to use a credit card for bona fide business purchases he or she must designate and use a particular credit card solely for that purpose.



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