N.Y. Tax Law § 313
The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax or penalty prescribed by this article; provided, however, that as to real estate in the hands of persons who are owners thereof who would be purchasers in good faith but for such tax or penalty and as to the lien on real estate of mortgages held by persons who would be holders thereof in good faith but for such tax or penalty, all such taxes and penalties shall cease to be a lien on such real estate as against such purchasers or holders after the expiration of ten years from the date such taxes became due and payable. The limitations herein provided for shall not apply to any transfer from a petroleum business to a person with intent to avoid payment of any taxes, or where with like intent the transfer is made to a grantee, or any subsequent grantee controlled by such petroleum business or which has any community of interest with it, either through stock ownership or otherwise.
N.Y. Tax Law § 313