In 1992 a New York State Tax Warrant was Filed in Suffolk County, N.Y.
Attaching to Real Property held jointly as tenants in common with the
taxpayer and his spouse. The spouse is not nameed on the tax warrant.
Is there a statute of limitations in which the State can proceed
against this property? Is the state reqquired to refile their lien and
if so when?

Hi, 

A good citing and page that will answer your question and give your
several referances to follow up on states this :

"See, also, Roche v. McDonald, 136 Wash. 322, 239 Pac. 1015, 44 A. L.
R. 444. In United States v. Harpootlian, 24 F. (2d) 646, the court,
speaking of the duration of a judgment lien under the New York
judgment lien statute, stated:

"The provision of the Civil Practice Act of the state of New York
which creates the lien provides in express terms the period of its
existence. It is not a statute of limitations upon a right of action,
which may be of no avail against a sovereign. The provision of the
Civil Practice Act fixes a period of time within which a party having
a judgment may follow the defendant's real estate into the hands of
grantees, or his personal property by execution. Failing to avail
himself of such privilege within the time fixed, the right expires, "

25 Wn.2d 402 Leon T. Hutton et al 
http://www.mrsc.org/mc/courts/supreme/25wn2d/25wn2d402.htm

Several other citing are on that page. The main page is on a case that
sounds similar to the one you describe, which was appealed by
Washington State before the Supreme Court.

I hope this answers your question. 

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