§ 1120. Foreclosure by proceeding in rem. 1. A proceeding to foreclose a tax lien shall be commenced in the manner provided in this title. 2. The supreme court and the county court shall have concurrent jurisdiction over such proceedings.
§ 1122. Filing of list of delinquent taxes. 1. Ten months after lien date, or as soon thereafter as is practicable, but no sooner than one month after the receipt of the return of unpaid taxes, the enforcing officer of each tax district shall execute a list of all parcels of real property, except those […]
§ 1123. Petition of foreclosure. 1. Twenty-one months after lien date, or as soon thereafter as is practicable, the enforcing officer shall execute a petition of foreclosure pertaining to those properties which remain subject to delinquent tax liens; provided, however, that in the case of property which is subject to a three or four year […]
§ 1124. Public notice of foreclosure. 1. Upon the filing of a petition of foreclosure in the office of the county clerk, the enforcing officer forthwith shall cause a notice of foreclosure to be published in each of three non-consecutive weeks in a two month period in at least two newspapers designated by him or […]
§ 1125. Personal notice of commencement of foreclosure proceeding. 1. (a) Parties entitled to notice. The enforcing officer shall on or before the date of the first publication of the notice above set forth cause a notice to be mailed to (i) each owner and any other person whose right, title, or interest was a […]
§ 1126. Declaration of interest. 1. Any mortgagee, lienor, lessee or other person having a legally protected interest in real property who wishes to receive copies of the notices required by this article may file with the enforcing officer a declaration of interest on a form prescribed by the commissioner. Such declaration shall include the […]
§ 1128. Filing of affidavits. 1. All affidavits of filing, publication, posting, mailing or other acts required by this article shall be made by the person or persons performing such acts and shall be filed with the application for judgment. Such affidavits shall together with all other documents required by this article to be filed […]
§ 1130. Trial of issues. 1. If a duly verified answer is filed with the county clerk and served upon the attorney for such tax district within the period mentioned in the notice published pursuant to section eleven hundred twenty-four of this title, the court shall summarily hear and determine the issues raised by the […]
§ 1131. Default judgment. In the event of a failure to redeem or answer by any person having the right to redeem or answer, such person shall forever be barred and foreclosed of all right, title, and interest and equity of redemption in and to the parcel in which the person has an interest and […]
§ 1132. Preference over other proceedings and actions. Any proceeding brought pursuant to this article shall be given preference over all other proceedings and actions.
§ 1134. Presumption of validity. It shall not be necessary for the tax district to plead or prove the various steps, procedures and notices for the assessment and levy of the taxes or other lawful charges against the parcels of real property set forth in the petition and all such taxes or other lawful charges […]
§ 1136. Final judgment. 1. Generally. The court shall have full power to determine and enforce in all respects the priorities, rights, claims and demands of the several parties to the proceeding, as the same exist according to law, including the priorities, rights, claims and demands of the respondents as between themselves. The court shall […]
§ 1137. Statute of limitations. Every deed given pursuant to the provisions of this article shall be presumptive evidence that the proceeding and all proceedings therein and all proceedings prior thereto from and including the assessment of the real property affected and all notices required by law were regular and in accordance with all provisions […]
§ 1138. Withdrawal of parcels from foreclosure. 1. Grounds. The enforcing officer of any tax district may at any time prior to final judgment withdraw any parcel of real property from a foreclosure proceeding under this title for one or more of the following reasons: (a) there is reason to believe that there may be […]
§ 1140. Parcels affected by bankruptcy proceedings. 1. Stay of enforcement proceeding. The commencement of a bankruptcy proceeding pursuant to the bankruptcy code of 1978 (title eleven of the United States code) shall stay a proceeding to enforce a delinquent tax lien, to the extent required by the bankruptcy code. 2. Notice to enforcing officer. […]
