§ 202. Pleading interest of the state. Where the state or any department, bureau, board, commission, council, officer, agency or instrumentality of the state is defendant in an action affecting real property, the complaint shall set forth:
1. Detailed facts showing the particular nature of the interest in or lien on the real property and the reason for making the state a party defendant.
2. If the lien exists by virtue of a judgment, other than a warrant the name of the court, date recorded, clerk's office in which filed, and names of the parties against whom and in whose favor recorded. In the case of a warrant, the date filed or docketed, clerk's office in which filed or docketed, and names of the parties against whom and in whose favor issued.
3. If the lien exists by virtue of a provision of law other than a judgment, the provision of law under which said lien is created.
4. If the lien is one under articles ten, ten-a, ten-b, ten-c or twenty-six of the tax law, whether or not such lien exists by reason of the filing or docketing of a warrant under such law, the name of each decedent against whose estate there is an unpaid transfer or estate tax, the date of death, place of residence at the time of death, heirs at law and next of kin, whether the decedent died testate or intestate, whether his estate has been administered, and if so where.
5. If the lien is one under articles nine, nine-a, nine-b, nine-c or twenty-seven of the tax law, whether or not such lien exists by reason of the filing or docketing of a warrant under such law, the name of the corporation, association, joint-stock company, unincorporated company, person, or partnership against whose property there is an unpaid corporation, license, or franchise tax or penalty.
6. If the lien is one under article twenty-six-a of the tax law, whether or not such lien exists by reason of the filing or docketing of a warrant under such law, the names of the donees or transferees against whose property there is an unpaid gift tax.
