2023 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. Eighteen 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 or forty-two 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.