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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 1178: Certain lands in forest preserve to be offered for sale to state

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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 4. General Provisions

§ 1178. Certain lands in forest preserve to be offered for sale to

state. Within twenty days after the expiration of the time for

redemption provided in section eleven hundred ten of this article, the

enforcing officer of each tax district containing part of the forest

preserve as defined in the environmental conservation law shall file

with the department of environmental conservation a certified statement

listing all parcels situated in the forest preserve which have not been

redeemed. The tax district shall sell and convey to the state any parcel

listed thereon selected by such department within six months from the

filing of such statement upon the payment of the aggregate amount due

thereon. Upon the requisition and certificate of the department of

environmental conservation, the comptroller shall draw his or her

warrant for the payment of such amounts from moneys appropriated and

available therefor. After the expiration of such six months, the tax

district may dispose of the remaining parcels as provided in section

eleven hundred sixty-six of this title.

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

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