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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 1120: Foreclosure by proceeding in rem

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 11. Procedures For Enforcement of Collection of Delinquent Taxes
  3. Title 3. Foreclosure of Tax Lien By Proceeding In Rem

§ 1120. Foreclosure by proceeding in rem. 1. A proceeding to

foreclose a tax lien shall be commenced in the manner provided in this

title.

2. The supreme court and the county court shall have concurrent

jurisdiction over such proceedings.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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