N.Y. Real Prop. Tax Law § 1174
Current through 2024 NY Law Chapter 553
Notwithstanding any other provision of this article or of section thirteen hundred thirteen of the real property actions and proceedings law, real property of the state shall not be sold in any proceeding for the foreclosure of a tax lien pursuant to this article, nor shall any judgment in any such proceeding or any conveyance made pursuant to any such judgment be valid or effectual to bar or foreclose the state with respect to, or to divest the state of, any estate held by the state in or to any real property involved in any such proceeding.
N.Y. Real Prop. Tax. Law § 1174