New York Laws
Article 2 - General Provisions Governing Real Property Actions
201 - State Tax Commission, State or Industrial Commissioner as Defendant in Certain Real Property Actions.

§ 201. State tax commission, state or industrial commissioner as
defendant in certain real property actions. In any action affecting real
property upon which the state tax commission has a lien under the tax
law or under a law enacted pursuant to the authority of the tax law or
article two-E of the general city law, whether or not such lien exists
by reason of the filing or docketing of a warrant under such laws, the
state tax commission may be made a party defendant in the same manner as
a private person. In any action affecting real property upon which the
state has a lien under sections two hundred forty-six-a and two hundred
forty-six-b of the lien law, the state may be made a party defendant in
the same manner as a private person. In any action affecting real
property upon which a lien exists by reason of the docketing of a
warrant pursuant to the unemployment insurance law, the industrial
commissioner may be made a party defendant in the same manner as a
private person.

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