{"data":{"id":"us-ny/n.y.-real-property-tax-law-1120","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 1120","heading":"Foreclosure by proceeding in rem","body":"§ 1120. Foreclosure by proceeding in rem. 1.  A proceeding to\nforeclose a tax lien shall be commenced in the manner provided in this\ntitle.\n  2. The supreme court and the county court shall have concurrent\njurisdiction over such proceedings.","path":["Real Property Tax Law","Article 11. Procedures For Enforcement of Collection of Delinquent Taxes","Title 3. Foreclosure of Tax Lien By Proceeding In Rem"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/1120","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"9f563b726935cbec80dcc154741c80eeeaba3c29e22a63dbe3b217a085aea5f8","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-1114","next":"us-ny/n.y.-real-property-tax-law-1122"},"notice":"GroundRules: Original legal text. Not legal advice."}