Buffalo, N.Y., Code of Ordinances ch. 242 § 242-14

A. Any penalty, cost, or fine resulting from a violation of the City's housing standards code or other City or state building codes, entered as a judgment by a court of competent jurisdiction, recorded by Erie County Clerk, and certified as recorded by the Corporation Counsel to the Commissioner of Administration and Finance, may be placed on the general tax roll as set forth in Article 28 of the Charter of the City of Buffalo, and included as a tax lien on the property, in addition to, and notwithstanding any and all other remedies available to the City for the collection of such judgments. B. The unpaid judgment shall be placed on the general tax roll no sooner than the fiscal year in which the judgment is certified as recorded. The judgment amount shall be added to the general tax roll under the separate heading "uncollected fines and penalties." C. The placement of the unpaid judgment on the general tax roll shall be limited to those judgments that have a value equal to or greater than 5% of the City's tax assessed value of the property in the year the judgment is placed on the roll, and that have remained unpaid for at least one year since the date of entry. D. The unpaid judgment shall be placed on the general tax roll of the current tax year and shall not be placed on any list of delinquent taxes. E. Nothing in this section shall apply to owner-occupied residential property, or property that is the primary residence of the homeowner as determined by the City Department of Permits and Inspections.