New York Laws
Article 9 - Action for Partition
947 - Judgment Affecting State Tax Claim.

§ 947. Judgment affecting state tax claim. A judgment affecting
adversely the title, interest or claim of the state based upon a tax
deed, shall provide in effect as follows:

1. That the state shall have a lien upon such real property or part
thereof described in such tax deed, prior and superior to all other
liens, (a) for the amount of the unpaid taxes not adjudged illegal in
such action for which such real property was sold or liable to be sold
in the first instance and for which such tax deed was issued, together
with fees, charges and interest; (b) for the amount of the unpaid taxes
not adjudged illegal in such action for which such real property was
subsequently sold or liable to be sold, together with fees, charges and
interest; (c) for the amount of all taxes, fees and charges admitted or
paid by the state upon such real property to the date of the entry of
such judgment, together with interest thereon from the date of such
admission or payment. In the determination of the amount of such lien,
establishment of payments of taxes on said land by the adjudged or
admitted owner of the property during any of the same years in which
payments were also made by the state shall reduce the lien of the state
by the larger of the two tax payments for each of the years affected by
duplicate payments, and in the event that wholly identical areas are not
affected by the duplicate payments the court shall have power to
apportion and adjust the amount of the lien as equity may require.

2. That the state may foreclose such lien as a mortgage on real
property is foreclosed, provided such lien remains unpaid after the
expiration of one year from the entry of such judgment.

The remedy provided by this section for recovery of tax payments shall
be in addition to any other remedy now or hereafter available in law or
in equity.