New York Laws
Title 5 - Provisions of General Application; Miscellaneous
995 - Collection of Taxes and Special Assessments From a Municipal Corporation.

§ 995. Collection of taxes and special assessments from a municipal
corporation. Real property owned by a municipal corporation shall not
be sold or conveyed by foreclosure or otherwise for the nonpayment of
any tax or special assessment. Any tax or special assessment validly
levied or charged against real property owned by a municipal corporation
shall be paid in the same manner as a general municipal charge. If any
such tax or special assessment remains unpaid for more than sixty days
after demand therefor in writing has been filed with the chief executive
officer or clerk of such municipal corporation, payment may be enforced
by a proceeding brought pursuant to article seventy-eight of the civil
practice law and rules. If the municipal corporation owning the real
property determines that the value thereof is insufficient to justify
payment of the tax or special assessment levied thereon, in lieu of
payment it may consent to an order directing sale of the property at
public auction on such notice as the court may order to satisfy the
claim.

Structure New York Laws