Within twenty days after the expiration of the time for redemption provided in section eleven hundred ten of this article, the enforcing officer of each tax district containing part of the forest preserve as defined in the environmental conservation law shall file with the department of environmental conservation a certified statement listing all parcels situated in the forest preserve which have not been redeemed. The tax district shall sell and convey to the state any parcel listed thereon selected by such department within six months from the filing of such statement upon the payment of the aggregate amount due thereon. Upon the requisition and certificate of the department of environmental conservation, the comptroller shall draw his or her warrant for the payment of such amounts from moneys appropriated and available therefor. After the expiration of such six months, the tax district may dispose of the remaining parcels as provided in section eleven hundred sixty-six of this title.
N.Y. Real Prop. Tax. Law § 1178