N.Y. Tax Law § 267: Idem

§ 267. Idem.; where recovery is had against trust mortgagee.--In every

case where recovery is had personally against a trust mortgagee as

herein provided, and payment of the amount recovered has been made by

such trust mortgagee, or where such trust mortgagee has voluntarily paid

such tax, he shall be deemed to have and possess and to have become

subrogated to all the rights and interests in and to the tax lien

imposed by section two hundred and sixty-five hereof, and may enforce

the repayment of any such sum so paid by him with interest at the rate

of six per centum per annum and for that purpose may maintain an action

in his own name in any court in the state having jurisdiction, against

any person, association or corporation liable to pay such tax, or for

the sale of such mortgage and the debt secured thereby to which such

lien attaches.