N.Y. Real Property Tax Law § 1112: Redemption of property subject to more than one tax lien

§ 1112. Redemption of property subject to more than one tax lien. 1.

When a tax district holds more than one tax lien against a parcel, the

liens need not be redeemed simultaneously. However, the liens must be

redeemed in reverse chronological order, so that the lien with the most

recent lien date is redeemed first, and the lien with the earliest lien

date is redeemed last. Notwithstanding the redemption of one or more of

the liens against a parcel as provided herein, the enforcement process

shall proceed according to the provisions of this article as long as the

earliest lien remains unredeemed.

2. (a) When one or more liens against a parcel are redeemed as

provided herein, but the earliest lien remains unredeemed, the receipt

issued to the person redeeming shall include a statement in

substantially the following form: "This parcel remains subject to one

or more delinquent tax liens. The payment you have made will not

postpone the enforcement of the outstanding lien or liens. Continued

failure to pay the entire amount owed will result in the loss of the

property."

(b) Failure to include such a statement on the receipt shall not

invalidate any tax lien or prevent the enforcement of the same as

provided by law.

3. When all of the liens against the parcel have been redeemed, a

certificate of redemption shall be issued upon request, as provided by

section eleven hundred ten of this article.