New York Laws
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.