N.Y. Real Property Tax Law § 1134: Presumption of validity

§ 1134. Presumption of validity. It shall not be necessary for the tax

district to plead or prove the various steps, procedures and notices for

the assessment and levy of the taxes or other lawful charges against the

parcels of real property set forth in the petition and all such taxes or

other lawful charges and the lien thereof shall be presumed to be valid.

A respondent alleging any jurisdictional defect or invalidity in the

tax, or in the proceeding for the enforcement thereof, must particularly

specify in his or her answer such jurisdictional defect or invalidity

and must affirmatively establish such defense. The provisions of this

article shall apply to and be valid and effective with respect to all

respondents even though one or more of them be infants, incompetents,

absentees or non-residents of the state.