N.Y. Real Property Tax Law § 1135: Application for surplus

§ 1135. Application for surplus. In lieu of filing an answer to the

foreclosure proceeding, any person claiming surplus arising from a tax

district's enforcement of delinquent property taxes shall have the right

to file with the clerk in whose office the report of sale is filed at

any time before the confirmation of the report of sale, a written notice

of such claim, stating the nature and extent of their claim and the

address of the claimant or the claimant's attorney.