NY Real Prop Tax L § 1123 (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 1123 - Petition of Foreclosure.

§ 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  properties  which remain  subject  to delinquent tax liens; provided, however, that in the case of property which is subject to a three  or  four  year  redemption period,  such  petition  shall  be  executed  thirty-three or forty-five months after lien date,  respectively,  or  as  soon  thereafter  as  is practicable.   2.  (a)  The  petition  shall be filed with the clerk of the county in which the property is situated no later than two business days after the execution thereof and shall be in substantially the following form:    ........... Court,.......... County.   IN THE MATTER OF THE FORECLOSURE   OF TAX LIENS  BY  PROCEEDING IN   REM PURSUANT TO  ARTICLE ELEVEN   OF THE  REAL  PROPERTY  TAX LAW   BY.............................insert name of tax district).                           PETITION OF FORECLOSURE    The above-captioned proceeding is  hereby  commenced  to  enforce  the payment   of  delinquent  taxes  or  other  lawful  charges  which  have accumulated and become liens against certain property.   The parcels  to which  this  proceeding applies are as follows: (insert the descriptions and the names of the owners of record of each such parcel as of the date of the filing of the list of delinquent taxes).  (b) In addition to the  information  required  by  this  section,  the enforcing  officer  may incorporate into the petition of foreclosure the substance of the  notice  of  foreclosure  pursuant  to  section  eleven hundred  twenty-four  of this article.   Where this option is exercised, the document may serve as both a petition of foreclosure and as a notice of foreclosure for purposes of this article.   3. In lieu of placing in the body of the petition the descriptions and names of the owners of the parcels to which the proceeding applies,  the enforcing  officer  may  place  such information in an attachment to the petition, in which case the content of the  petition  shall  be  revised accordingly.   4. The petition shall be dated and subscribed by the enforcing officer and affirmed by him or her as true under the penalties of perjury.   5.   A duplicate copy of such petition shall be retained in the office of the enforcing officer.   6.  Every  person,  including  a  tax  district  other  than  the  one foreclosing,  having  any right, title or interest in, or lien upon, any parcel described in such petition may redeem such parcel in  the  manner provided by title two of this article, or may interpose an answer in the manner provided herein.   7.  An  answer  to a petition of foreclosure shall be duly verified by the respondent and shall set forth in detail the nature  and  amount  of his  or her interest and any defense or objections to the foreclosure of the tax lien.  Such answer shall be filed in the office  of  the  county clerk  and served on the attorney for the tax district foreclosing on or before the last day for  redemption,  as  specified  in  the  notice  of petition.    Whenever  an answer has been interposed as herein provided, either party shall  have  an  absolute  right  to  a  severance  of  the proceeding as to the parcel or parcels to which the answer relates.    8.  In  the  event of failure to redeem or answer by any person having the right to redeem or answer, such person shall be in default and shall be barred and forever foreclosed from all his or her  right,  title  and interest in and to the parcels described in such petition and a judgment in foreclosure may be taken by default as provided by this title.