N.Y. Real Property Actions & Proceedings Law § 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.