reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 1131 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 3 - Foreclosure of Tax Lien by Proceeding in Rem 1131 - Default Judgment.

§  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 barred and foreclosed of all right, title, and interest   and equity of redemption in and to the parcel in which the person has an   interest  and  a  judgment  in  foreclosure  may  be taken by default as   provided by subdivision three of section eleven  hundred  thirty-six  of   this title. A motion to reopen any such default may not be brought later   than one month after entry of the judgment.
NY Real Prop Tax L § 1132 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 3 - Foreclosure of Tax Lien by Proceeding in Rem 1132 - Preference Over Other Proceedings and Actions.

§  1132. Preference over other proceedings and actions. Any proceeding   brought pursuant to this article shall  be  given  preference  over  all   other proceedings and actions.
NY Real Prop Tax L § 1134 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 3 - Foreclosure of Tax Lien by Proceeding in Rem 1134 - Presumption of Validity.

§ 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 the taxes or other lawful charges against the   parcels of real property set forth in the petition and all such taxes or   other lawful charges and the lien thereof shall be presumed to be valid.   A  respondent  alleging  any  jurisdictional defect or invalidity in the   tax, or in the proceeding for the enforcement thereof, must particularly   specify in his or her answer such jurisdictional  defect  or  invalidity   and  must  affirmatively  establish such defense. The provisions of this   article shall apply to and be valid and effective with  respect  to  all   respondents  even  though  one or more of them be infants, incompetents,   absentees or non-residents of the state.
NY Real Prop Tax L § 1137 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 3 - Foreclosure of Tax Lien by Proceeding in Rem 1137 - Statute of Limitations.

§  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 thereto   from  and including the assessment of the real property affected and all   notices required  by  law  were  regular  and  in  accordance  with  all   provisions of law relating thereto. After two years from the date of the   recording  of  such  deed,  the  presumption  shall  be  conclusive.  No   proceeding  to  set  aside  such  deed  may  be  maintained  unless  the   proceeding  is  commenced  and a notice of pendency of the proceeding is   filed in the office of the proper county clerk prior to  the  time  that   the presumption becomes conclusive.
NY Real Prop Tax L § 1140 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 3 - Foreclosure of Tax Lien by Proceeding in Rem 1140 - Parcels Affected by Bankruptcy Proceedings.

§  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) shall stay a proceeding to enforce a delinquent  tax  lien,   to the extent required by the bankruptcy code.2.  Notice  to enforcing officer. Whenever an officer or employee of a   municipal  corporation  receives  an  official   notification   of   the   commencement of a bankruptcy proceeding affecting real property therein,   such  officer  or  employee  shall forthwith forward the same, or a copy   thereof, to the enforcing officer of the  tax  district  which  enforces   taxes on behalf of such municipal corporation.3.  Partial payments. Notwithstanding any law otherwise precluding the   acceptance of partial payments  of  taxes,  a  partial  payment  may  be   accepted  in  relation  to property which is the subject of a bankruptcy   proceeding, provided that the payment  is  accompanied  by  satisfactory   proof  of  the bankruptcy proceeding, such as a copy of an order or plan   issued thereunder.4. Cancellation and chargebacks.   A tax  district  shall  direct  the   cancellation  of  a delinquent tax lien to the extent such lien has been   rendered  permanently  unenforceable  as  the  result  of  a  bankruptcy   proceeding.  The  tax  district  shall  not  be  required  to  credit or   otherwise guarantee  to  any  municipal  corporation  a  delinquent  tax   against  a  parcel  to  the  extent  the lien thereon has been cancelled   pursuant to this section. If such a credit or guarantee shall have  been   given  before  the  cancellation  of the lien, the tax district shall be   entitled to charge back to each municipal  corporation  a  proportionate   share of the cancelled lien.
NY Real Prop Tax L § 1150 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1150 - Agreements by Tax Districts.

§  1150.  Agreements  by  tax  districts. 1. Agreements with other tax   districts. All tax districts are hereby authorized  to  make  agreements   with  one another with respect to any parcel of real property upon which   they respectively own tax liens in regard to  the  disposition  of  such   liens,  of the parcel of real property subject thereto and of the avails   thereof, including, without limiting the generality  of  the  foregoing,   authority  to  make  the  agreements  referred  to  in  paragraph (b) of   subdivision two of section eleven hundred thirty-six  of  this  article,   and  to  make  agreements  for  the  disposition of the proceeds of real   property upon which tax liens have been extinguished by agreement.2.  Agreements with parties other than tax districts.   When a  person   other than a tax district has any right, title, interest, claim, lien or   equity  of  redemption in any parcel which is the subject of a tax lien,   the tax district owning the tax lien may agree with such person that, in   lieu of a sale of the property pursuant to paragraph (a) of  subdivision   two  of section eleven hundred thirty-six of this article, the rights of   such person shall be released in exchange for a fixed sum or for a share   of the proceeds to be obtained upon the sale of such parcel by such  tax   district.
NY Real Prop Tax L § 1152 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1152 - Power of Tax District to Protect Liens.

§  1152. Power of tax district to protect liens. 1. When authorized by   resolution of the governing body, any enforcing officer may on behalf of   a tax district having a  tax  lien  on  any  parcel  of  real  property,   lawfully  protect  such  liens by entering into an agreement pursuant to   section eleven hundred fifty of this title  with  another  tax  district   holding  liens  on  such property, or by bidding for and purchasing such   parcel at any judicial  sale  of  such  parcel  held  pursuant  to  this   article.  Any  tax  district  so bidding at a judicial sale shall not be   required to make any deposit, but shall within ten calendar  days  after   such  sale,  pay  the amount due another tax district or other holder of   tax lien on such parcel.2. For the purpose  of  providing  the  funds  so  required,  any  tax   district,  by resolution adopted by its governing body, may specifically   appropriate any funds generally provided for the purpose in  its  budget   of  that  fiscal  year  or  may  appropriate  any  funds  not  otherwise   appropriated or may finance  such  expenditure  pursuant  to  the  local   finance law.
NY Real Prop Tax L § 1154 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1154 - Mailing Statements of Taxes.

§  1154.  Mailing  statements of taxes. 1. It shall be the duty of the   collecting officer upon receipt of the tax roll and warrant to  prepare,   complete,  mail  or  otherwise deliver statements of taxes in the manner   provided by section nine hundred  twenty-two  of  this  chapter  to  the   owners  of  real  property  assessed  so  far  as  such owners and their   addresses are known.2. The failure of the collecting officer to mail such statements shall   not invalidate or otherwise affect such tax nor prevent the accruing  of   any interest or penalty imposed for the non-payment thereof, nor prevent   or  stay  proceedings  under  this  article  for any of the remedies for   collection thereof, nor affect  the  title  acquired  pursuant  to  such   proceedings.
NY Real Prop Tax L § 1156 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1156 - Publication of Notices; Distress and Sale.

§   1156.  Publication  of  notices;  distress  and  sale.  1.  Before   proceeding to enforce the collection  of  tax  liens  pursuant  to  this   article,  the  enforcing  officer  shall  publish  such  notices  as the   general, special or local laws relating  to  his  or  her  tax  district   requires.2.  Proceedings to enforce collection by distress and sale of personal   property or  other  means  of  compulsory  collection  shall  not  be  a   condition precedent to the remedies provided in this article.
NY Real Prop Tax L § 1160 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1160 - Enforcement of Tax Liens.

§  1160.  Enforcement  of  tax liens.   1. It shall be the duty of the   enforcing officer to enforce annually all tax liens, in accordance  with   the  applicable  provisions of law, except as otherwise provided herein.   The failure of the enforcing officer to enforce such tax lien shall  not   impair  the lien or prevent a sale or stay any other proceedings for its   enforcement after the time specified.2. All provisions with respect to the procedure for the enforcement of   tax liens requiring acts to be done at or  within  or  before  specified   times  or  dates,  except  provisions  with respect to length of notice,   shall be deemed directory and failure to take such action at  or  within   the  time  specified  shall  not invalidate or otherwise affect such tax   lien nor prevent the accruing of any interest or penalty imposed for the   non-payment thereof, nor prevent or stay proceedings under this  article   for any of the remedies for collection thereof in this article provided,   nor affect the title of the purchaser under such proceedings.
NY Real Prop Tax L § 1162 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1162 - Writ of Assistance.

§  1162. Writ of assistance. Any party or tax district acquiring title   to a parcel of real  property  under  and  pursuant  to  the  terms  and   provisions  of  this  article shall be entitled to a writ of assistance,   with the same force and effect as if such  party  or  tax  district  had   acquired the property by virtue of a mortgage foreclosure.
NY Real Prop Tax L § 1164 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1164 - Consolidation of Actions or Proceedings.

§   1164.   Consolidation   of  actions  or  proceedings.  Actions  or   proceedings pending in the courts, or otherwise, to cancel a lien  which   is  being  foreclosed  by  a  proceeding  under  this  article, shall be   terminated upon the institution of a foreclosure proceeding pursuant  to   this  article, and the rights and remedies of the parties in interest to   such pending actions or proceedings shall be determined by the court  in   such foreclosure proceeding.
NY Real Prop Tax L § 1166 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1166 - Real Property Acquired by Tax District; Right of Sale.

§  1166.  Real  property  acquired by tax district; right of sale.  1.   Whenever any tax district shall become vested with  the  title  to  real   property  by  virtue of a foreclosure proceeding brought pursuant to the   provisions of this article, such tax district is  hereby  authorized  to   sell  and  convey the real property so acquired, which shall include any   and all gas, oil or mineral rights associated with such  real  property,   either  with  or  without  advertising  for  bids,  notwithstanding  the   provisions of any general, special or local law.2. No such sale shall be effective unless and until  such  sale  shall   have  been  approved  and  confirmed by a majority vote of the governing   body of the tax district, except that no such approval shall be required   when the property is sold at public auction to the highest bidder.
NY Real Prop Tax L § 1168 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1168 - Certificate of Sale as Evidence.

§ 1168. Certificate of sale as evidence. 1. The certificate of sale or   any   other   written  instrument  representing  a  tax  lien  shall  be   presumptive evidence in all courts in all proceedings by and against the   purchaser and his or her representatives,  heirs  and  assigns,  of  the   truth  of  the  statements therein, of the title of the purchaser to the   property therein described, and of the regularity and  validity  of  all   proceedings had in reference to the taxes or other legal charges for the   non-payment of which the tax lien was sold and the sale thereof.2.  After  two  years  from  the issuance of such certificate or other   written instrument, no evidence shall be  admissible  in  any  court  to   rebut  such  presumption  unless  the holder thereof shall have procured   such certificate of sale or such other written instrument  by  fraud  or   had previous knowledge that it was fraudulently made or procured.
NY Real Prop Tax L § 1170 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1170 - Deed in Lieu of Foreclosure.

§  1170.  Deed  in  lieu  of  foreclosure.  Any tax district may, when   authorized  by  resolution  of  its  governing  body  and  in  lieu   of   prosecuting  a  proceeding to foreclose a tax lien on any parcel of real   property pursuant to this article, accept a conveyance of  the  interest   of  any  person having any right, title, interest, claim, lien or equity   of redemption in or to such parcel.
NY Real Prop Tax L § 1172 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1172 - Severability of Provisions.

§  1172. Severability of provisions. The powers granted and the duties   imposed by this article and the applicability thereof  to  any  persons,   tax  districts or circumstances shall be construed to be independent and   severable and if any one or more sections, clauses, sentences  or  parts   of  this  article,  or  the  applicability  thereof  to any persons, tax   districts  or  circumstances  shall  be  adjudged  unconstitutional   or   invalid,  such  judgment  shall  not  affect,  impair  or invalidate the   remaining provisions thereof  or  the  applicability  thereof  to  other   persons,  tax  districts  or circumstances, but shall be confined in its   operation to  the  specific  provisions  so  held  unconstitutional  and   invalid  and  to  the  persons, tax districts and circumstances affected   thereby.
NY Real Prop Tax L § 1174 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1174 - Title of the State Not Affected.

§  1174.  Title  of  the state not affected. 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.
NY Real Prop Tax L § 1176 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1176 - Review of List of Delinquent Taxes by Commissioner; Parcels in Which State Has an Interest.

§ 1176. Review of list of delinquent taxes by commissioner; parcels in   which  state  has  an  interest.  1. Each list of delinquent taxes filed   pursuant to section eleven hundred twenty-two of this article  shall  be   submitted to the commissioner for identification of state lands.2.  Upon  reviewing  the  list,  the  commissioner  shall in so far as   possible notify the enforcing officer of any parcel listed thereon which   belongs to the state. The enforcing officer shall withdraw such  parcels   from  foreclosure  in  the  manner  provided  by  section eleven hundred   thirty-eight of this article and shall furnish the commissioner  with  a   verified  and itemized statement showing the amount of taxes due against   each such parcel, the purposes for which levied, the date of  the  levy,   the  assessment  upon which levied and the year in which such assessment   was made. Subject to the provisions of title two of article five of this   chapter, the taxes upon such parcels,  without  interest  or  penalties,   shall  be audited and paid by the comptroller out of any funds available   for the payment of taxes on state lands.
NY Real Prop Tax L § 1178 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1178 - Certain Lands in Forest Preserve to Be Offered for Sale to State.

§  1178.  Certain  lands  in forest preserve to be offered for sale to   state.  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.
NY Real Prop Tax L § 1180 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1180 - Despoliation of Lands Subject to Delinquent Tax Liens.

§  1180.  Despoliation  of  lands  subject to delinquent tax liens. 1.   Neither the owner, occupant nor any other person shall have the right to   despoil any lands subject to a delinquent tax lien by removing buildings   or mobile homes, other than separately  assessed  mobile  homes,  or  by   cutting,  removing  or  destroying  timber  or  other valuable products,   growing, existing or being thereon at the time of the filing of the list   of delinquent taxes pursuant to section  eleven  hundred  twenty-two  of   this article.2. The tax district shall not enter upon or exercise acts of ownership   on  such  land,  until  the expiration of the redemption period. The tax   district may at any time before obtaining title, cause to  be  served  a   notice  on any person despoiling such lands or interested in making such   despoliation, either personally or by leaving the same at the  residence   of  such person, or with any member of his or her family of suitable age   and discretion. The notice shall  describe  the  lands  subject  to  the   delinquent  tax  lien,  shall  state  that  such  lands are subject to a   delinquent tax lien and that an action  or  proceeding  to  recover  the   value  of  the  buildings, timber or other products destroyed or removed   therefrom after the date  of  filing  will  be  instituted  against  all   persons concerned in such despoliation.3.  If such lands are not redeemed, every person despoiling such lands   or interested in making such  despoliation  upon  whom  service  of  the   notice  has  been  made,  shall be liable to pay to the tax district the   full value of any buildings, timber or other products cut  or  destroyed   or  removed  therefrom,  from  the  date  of  the  filing of the list of   delinquent taxes to the termination of such action  or  proceeding,  and   may be restrained by injunction from committing any waste thereon.
NY Real Prop Tax L § 1182 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 4 - General Provisions 1182 - Cancellation or Reduction of Interest, Penalties and Other Charges.

§  1182.  Cancellation  or  reduction of interest, penalties and other   charges.  If the governing body of any tax district shall determine that   it is for the best interests of the tax  district,  it  shall  have  the   power,  by  resolution, to authorize the enforcing officer to permit the   cancellation in whole or in part of any  interest,  penalties  or  other   charges  imposed by law to which the tax district or any other municipal   corporation shall be lawfully entitled; provided, however, that in cases   where such interest, penalties, or other charges, if  collected  by  the   tax district, belong to a municipal corporation therein, no reduction or   remission  in  whole  or  in  part of such interest, penalties, or other   charges shall be made without the consent of the  municipal  corporation   affected,  which  consent  may  be  given  by resolution adopted after a   public hearing.