N.Y. Real Property Tax Law § 988: Remedy of occupant for taxes paid by him

§ 988. Remedy of occupant for taxes paid by him. If a tax upon real

property has been collected from any occupant, and any other person by

agreement or otherwise is liable to pay such tax or any part thereof,

such occupant shall be entitled to recover the amount which such person

should have paid or to retain the same from any rent due or accruing

from him to such person for the land on which the tax was paid.