N.Y. Real Property Tax Law § 1166: Real property acquired by tax district; right of sale

§ 1166. Real property acquired by tax district; right of sale. 1.

Whenever any tax district shall become vested with the title to real

property, and whenever an enforcing officer shall have been authorized

to sell and convey real property directly to another party, by virtue of

a foreclosure proceeding brought pursuant to the provisions of this

article, such tax district or enforcing officer is hereby authorized to

sell and convey such real property, which shall include any and all gas,

oil or mineral rights associated with such real property, either with or

without advertising for bids, notwithstanding the provisions of any

general, special or local law.

2. No such sale shall be effective unless and until such sale shall

have been approved and confirmed by a majority vote of the governing

body of the tax district, except that no such approval shall be required

when the property is sold at public auction to the highest bidder.

3. The provisions of title six of this article shall govern the

distribution of any surplus attributable to such sales.