N.Y. Real Property Tax Law § 1174: Title of the state not affected

§ 1174. Title of the state not affected. Notwithstanding any other

provision of this article or of section thirteen hundred thirteen of the

real property actions and proceedings law, real property of the state

shall not be sold in any proceeding for the foreclosure of a tax lien

pursuant to this article, nor shall any judgment in any such proceeding

or any conveyance made pursuant to any such judgment be valid or

effectual to bar or foreclose the state with respect to, or to divest

the state of, any estate held by the state in or to any real property

involved in any such proceeding.