N.Y. Real Property Actions & Proceedings Law § 202: Pleading interest of the state

§ 202. Pleading interest of the state. Where the state or any

department, bureau, board, commission, council, officer, agency or

instrumentality of the state is defendant in an action affecting real

property, the complaint shall set forth:

1. Detailed facts showing the particular nature of the interest in or

lien on the real property and the reason for making the state a party

defendant.

2. If the lien exists by virtue of a judgment, other than a warrant

the name of the court, date recorded, clerk's office in which filed, and

names of the parties against whom and in whose favor recorded. In the

case of a warrant, the date filed or docketed, clerk's office in which

filed or docketed, and names of the parties against whom and in whose

favor issued.

3. If the lien exists by virtue of a provision of law other than a

judgment, the provision of law under which said lien is created.

4. If the lien is one under articles ten, ten-a, ten-b, ten-c or

twenty-six of the tax law, whether or not such lien exists by reason of

the filing or docketing of a warrant under such law, the name of each

decedent against whose estate there is an unpaid transfer or estate tax,

the date of death, place of residence at the time of death, heirs at law

and next of kin, whether the decedent died testate or intestate, whether

his estate has been administered, and if so where.

5. If the lien is one under articles nine, nine-a, nine-b, nine-c or

twenty-seven of the tax law, whether or not such lien exists by reason

of the filing or docketing of a warrant under such law, the name of the

corporation, association, joint-stock company, unincorporated company,

person, or partnership against whose property there is an unpaid

corporation, license, or franchise tax or penalty.

6. If the lien is one under article twenty-six-a of the tax law,

whether or not such lien exists by reason of the filing or docketing of

a warrant under such law, the names of the donees or transferees against

whose property there is an unpaid gift tax.