New York Real Property Tax Law Title 3 - FORECLOSURE OF TAX LIEN BY PROCEEDING IN REM

• 1120 - Foreclosure by Proceeding in Rem.
  1. A proceeding to foreclose a tax lien shall be commenced in the manner provided in this title. 2. The supreme court and the county...
• 1122 - Filing of List of Delinquent Taxes.
  1. Ten months after lien date, or as soon thereafter as is practicable, but no sooner than one month after the receipt of the return...
• 1123 - Petition of Foreclosure.
  1. Twenty-one months after lien date, or as soon thereafter as is practicable, the enforcing officer shall execute a petition of foreclosure pertaining to those...
• 1124 - Public Notice of Foreclosure.
  1. Upon the filing of a petition of foreclosure in the office of the county clerk, the enforcing officer forthwith shall cause a notice of...
• 1125 - Personal Notice of Commencement of Foreclosure Proceeding.
  1. (a) Parties entitled to notice. The enforcing officer shall on or before the date of the first publication of the notice above set forth...
• 1126 - Declaration of Interest.
  1. Any mortgagee, lienor, lessee or other person having a legally protected interest in real property who wishes to receive copies of the notices required...
• 1128 - Filing of Affidavits.
  1. All affidavits of filing, publication, posting, mailing or other acts required by this article shall be made by the person or persons performing such...
• 1130 - Trial of Issues.
  1. If a duly verified answer is filed with the county clerk and served upon the attorney for such tax district within the period mentioned...
• 1131 - Default Judgment.
  In the event of a failure to redeem or answer by any person having the right to redeem or answer, such person shall forever be...
• 1132 - Preference Over Other Proceedings and Actions.
  Any proceeding brought pursuant to this article shall be given preference over all other proceedings and actions.
• 1134 - Presumption of Validity.
  It shall not be necessary for the tax district to plead or prove the various steps, procedures and notices for the assessment and levy of...
• 1136 - Final Judgment.
  1. Generally. The court shall have full power to determine and enforce in all respects the priorities, rights, claims and demands of the several parties...
• 1137 - Statute of Limitations.
  Every deed given pursuant to the provisions of this article shall be presumptive evidence that the proceeding and all proceedings therein and all proceedings prior...
• 1138 - Withdrawal of Parcels From Foreclosure.
  1. Grounds. The enforcing officer of any tax district may at any time prior to final judgment withdraw any parcel of real property from a...
• 1140 - Parcels Affected by Bankruptcy Proceedings.
  1. Stay of enforcement proceeding. The commencement of a bankruptcy proceeding pursuant to the bankruptcy code of 1978 (title eleven of the United States code)...

Last modified: February 3, 2019