New York Statutes

§ 1120 — Foreclosure by proceeding in rem

New York·Law RPT Real Property Tax·Title 3 Foreclosure of Tax Lien By Proceeding In Rem·Art. 11 Procedures For Enforcement of Collection of Delinquent Taxes

§ 1120. Foreclosure by proceeding in rem.

1.A proceeding to\nforeclose a tax lien shall be commenced in the manner provided in this\ntitle.\n 2. The supreme court and the county court shall have concurrent\njurisdiction over such proceedings.\n

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