N.Y. Real Property Actions & Proceedings Law § 203: Judgment in action adversely affecting the title, interest or claim of the state based upon tax deed

§ 203. Judgment in action adversely affecting the title, interest or

claim of the state based upon tax deed. In any action affecting the

title, or the possession, enjoyment or use of, real property in which

one of the parties is the state, any judgment that may adversely affect

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 real property 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.