2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 5 - Sales of Delinquent Tax Liens › 1194 - Foreclosure of Tax Lien as in an Action to Foreclose a Mortgage.

§  1194.  Foreclosure  of  tax  lien  as  in  an action to foreclose a
  mortgage.  1. Upon the expiration of the redemption period prescribed by
  law, the purchaser of a  delinquent  tax  lien,  or  its  successors  or
  assigns, may foreclose the lien as in an action to foreclose a mortgage.
  The  procedure  in  such  action  shall  be  the procedure prescribed by
  article thirteen of the real property actions and  proceedings  law  for
  the  foreclosure  of mortgages, except as herein otherwise provided. The
  complaint in any such  action  shall  be  duly  verified.  At  any  time
  following  the commencement of an action to foreclose a lien, the amount
  required to redeem the lien, or the  amount  received  upon  sale  of  a
  property,   shall  include  reasonable  attorneys'  fees,  legal  costs,
  allowances and disbursements.
2. In addition to the parties named in section thirteen hundred eleven
  of the real property actions and proceedings law, the owners of all  tax
  liens  upon  the  real property concerned and all tax districts having a
  right to assess such real property may be made parties defendant.
3. Where  the  defendants  personally  served  with  the  summons  and
  complaint  are  not infants, incompetents, conservatees or non-residents
  of the state, and do not appear or answer, judgment by  default  may  be
  taken without application to the court.
4. In all other cases, including those where a defendant is an infant,
  incompetent or conservatee and has put in a general answer by his or her
  guardian,  committee  or conservator, or where any of the defendants are
  non-residents of the state, judgment may be entered upon application  to
  the court, but the court shall take proof of the facts and circumstances
  stated  in  the  complaint  and  ascertain  and determine the amount due
  without reference, unless the plaintiff apply for reference.
5. The plaintiff shall include and join in one action all tax liens on
  the same real property or  any  part  thereof  which  are  held  by  the
  plaintiff  and  which  are  subject  to  foreclosure as provided in this
  article. The plaintiff may include and join in one action all tax  liens
  held  by  the  plaintiff,  although  imposed  upon separate and distinct
  parcels of real property; provided, however, that the description of the
  particular parcels upon which such  tax  liens  have  been  imposed  are
  distinctly  set  forth in separate paragraphs of the complaint, and such
  parcels shall be separately sold in such action; and provided,  further,
  that  any  defendant  having  an  interest  in  or lien upon one or more
  separate parcels so joined shall have the absolute right to a  severance
  of  the  action  as  to such parcel or parcels upon written demand filed
  with or made a part of his or her answer. The state and any tax district
  thereof having a lien for taxes or other  lawful  charges  on  the  real
  property  described  in  the complaint which arises before the filing of
  the notice of pendency may be made defendants, and the nature  of  their
  respective interests shall be specifically stated.
6.  It  shall not be necessary for the plaintiff to plead or prove the
  various steps, procedures and notices for the levy of the tax sought  to
  be foreclosed, other than to allege the nature and amount of the tax and
  that the same was duly levied, but all such acts, procedures and notices
  shall be presumed to be valid unless questioned by an answer duly filed.
  A  defendant  who  has  a tax lien evidenced by a certificate of sale or
  other written instrument shall include in his or her answer  a  copy  of
  such  instrument  and  a  statement of the interest, penalties and other
  legal  charges  due  on  account  thereof.  A  defendant  alleging   any
  jurisdictional defect or invalidity in the tax or the sale thereof shall
  particularly  specify in his or her answer such jurisdictional defect or
  invalidity and shall affirmatively establish such defense. Every  answer
  shall be duly verified.
7.  The  court  shall  have full power to determine and enforce in all
  respects the priorities, rights,  claims  and  demands  of  the  several
  parties  to  such  action,  including the priorities, rights, claims and
  demands of the defendants as between themselves, and to direct a sale of
  such  real  property  and  the  distribution or other disposition of the
  proceeds of the sale, except as otherwise provided in this article.  Any
  party to the action may become the purchaser at any such sale.
9.  After  the  payment  of  all  legal  costs,  including  reasonable
  attorneys' fees, allowances and disbursements, the tax  liens  shall  be
  paid  in  the order of priority as listed and determined in the judgment
  pursuant to subdivision seven of this section. All parties to the action
  who are the owners of tax liens affecting such real property,  equal  in
  right,  shall  be  paid  from  the  proceeds  of the sale, so far as the
  proceeds suffice to pay the same, the amounts of their respective  liens
  in  the  ratio  to  which  the amount of the tax lien of each such party
  bears to the sum available for distribution as herein provided.
10. The conveyance made pursuant to a judgment in any  action  brought
  under this title shall vest in the purchaser all right, title, interest,
  claim,  lien  and  equity of redemption in and against the real property
  sold of all parties to the action,  and  of  all  persons  whose  right,
  title,  interest,  claim,  lien  or  equity  of  redemption  has accrued
  subsequent in time to the filing of the notice of the  pendency  of  the
  action  by  assignment of an interest existing prior thereto from one of
  the parties to the action or any or either of them. All such parties and
  persons shall be barred and forever foreclosed by the judgment  in  such
  action  of  all  right,  title,  interest,  claim,  lien  and  equity of
  redemption in and to the real property sold or any part thereof,  except
  that the conveyance shall be subject to all taxes or other legal charges
  of  all  tax  districts  which  accrued subsequent to the taxes or other
  legal charges which were the subject of the action. Notwithstanding  the
  provisions  of subdivision two of section thirteen hundred fifty-four of
  the real property actions and proceedings law,  this  subdivision  shall
  prevail.
11.  Where  a  party to the action or a prospective purchaser seeks to
  inspect the real property prior to the conveyance in order to  ascertain
  whether,  and  to  what  extent,  it  is  environmentally  impaired, and
  permission  to  enter  has  been  refused,  such  party  or  prospective
  purchaser may petition the court for license to so enter. The motion and
  affidavits,  if  any, shall state the facts making such entry necessary,
  and the date or dates on which entry is sought. Such  license  shall  be
  granted  by  the court in an appropriate case upon such terms as justice
  requires. If the property is redeemed prior to conveyance, the  licensee
  shall  be  liable  to  the  owner  for any actual damages occurring as a
  result of the entry.