N.Y. Public Lands Law Section 17-A
Abandonment of claims under defective tax sales

  • recovery of taxes paid thereon by state
Where the claim of title of the state to any land is based on a tax sale, which title in the opinion of the attorney-general would be declared void by the courts, the commissioner of general services, on the filing with him of such opinion and the evidence upon which such opinion was based, may, by order, abandon any claim of title to such land, but, notwithstanding such abandonment, the people of the state shall have a lien upon the real property affected by the abandonment, prior and superior to all other liens, for the amount of all taxes, fees and charges admitted or paid by the people upon such real property to the date of the abandonment of the state’s claim of title, together with interest thereon from the dates of payment. Provided such lien remains unpaid after the expiration of one year from the date of the abandonment, the people of the state may foreclose such lien as a mortgage on real property is foreclosed; but in any such action establishment of payments of taxes on said land or any part thereof by the adjudged or admitted owner of the property during any of the same years in which payments were also made by the people of the state shall reduce the lien of the people by the larger of the two tax payments for each of the years affected by duplicate payments, and in the event that wholly identical areas are not affected by the duplicate payments the court shall have power to apportion and adjust the amount of the lien as equity may require. This remedy for recovery of tax payments shall be in addition to any other remedy now or hereafter available in law or in equity, and shall be without prejudice to any defense or offset available to an adverse claimant in law or in equity.

Source: Section 17-A — Abandonment of claims under defective tax sales; recovery of taxes paid thereon by state, https://www.­nysenate.­gov/legislation/laws/PBL/17-A (updated Sep. 22, 2014; accessed Apr. 20, 2024).

2
State-owned real property inventory and management program 2‑A
Certain transfers of jurisdiction over state-owned lands and declarations of abandonment by the commissioner of general services 2‑B
Transfers of certain funds 3
Powers and duties 4
Vesting of crown lands in the people of the state 5
Letters patent, form and contents 6
Determination of claims based on alleged failure of title 7
Partition of lands held by the state in joint tenancy or tenancy in common 8
Trespasses upon state lands 9
Penalty for trespasses 10
Power to investigate before grant 11
Power to confirm defective grant 12
Certain patents and grants ratified 12‑A
Certain patents ratified and confirmed 13
Grants to heirs, devisees or successors in interest 14
Time of performing conditions of grant 15
Prohibitions as to grants in Lake George 15‑A
Filling in the state owned bed of Lake George prohibited 16
Reservation of Esopus island 17
Payment of incumbrances on public lands 17‑A
Abandonment of claims under defective tax sales 18
Expenses chargeable to special funds 19
Taxes and assessments for local improvements on state lands 19‑A
State aid 19‑B
State aid 20
Grants of lands in Onondaga salt springs reservation designated on certain map 21
Conveyance of strips of abandoned canal lands and Onondaga salt springs reservation land 22
Management of sand and gravel resources 23
Disposition of moneys received from sale of certain state lands and sand and gravel thereon 24
Sale or exchange of certain detached parcels of forest preserve lands 25
Sale or exchange of real property owned by the state and devoted to the use of the organized militia 26
Refunds when sales cannot be completed 27
Acquisition of real property by purchase or appropriation 28
Transfer of state lands or watershed conservation easements to the city of New York for water supply protection purposes 29
Watershed conservation easements and watershed agricultural easements
Green check means up to date. Up to date

Accessed:
Apr. 20, 2024

Last modified:
Sep. 22, 2014

§ 17-A’s source at nysenate​.gov

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