N.Y. Real Property Actions & Proceedings Law Section 947
Judgment affecting state tax claim


A judgment affecting adversely the title, interest or claim of the state based upon a tax deed, shall provide in effect as follows:

1.

That the state shall have a lien upon such real property or part thereof described in such tax deed, prior and superior to all other liens, (a) for the amount of the unpaid taxes not adjudged illegal in such action for which such real property was sold or liable to be sold in the first instance and for which such tax deed was issued, together with fees, charges and interest;

(b)

for the amount of the unpaid taxes not adjudged illegal in such action for which such real property was subsequently sold or liable to be sold, together with fees, charges and interest;

(c)

for the amount of all taxes, fees and charges admitted or paid by the state upon such real property to the date of the entry of such judgment, together with interest thereon from the date of such admission or payment. In the determination of the amount of such lien, establishment of payments of taxes on said land by the adjudged or admitted owner of the property during any of the same years in which payments were also made by the state shall reduce the lien of the state 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.

2.

That the state may foreclose such lien as a mortgage on real property is foreclosed, provided such lien remains unpaid after the expiration of one year from the entry of such judgment. The remedy provided by this section for recovery of tax payments shall be in addition to any other remedy now or hereafter available in law or in equity.

Source: Section 947 — Judgment affecting state tax claim, https://www.­nysenate.­gov/legislation/laws/RPA/947 (updated Sep. 22, 2014; accessed Oct. 26, 2024).

901
By whom maintainable
903
Necessary defendants
904
Permissible defendants
905
Complaint
907
Trial of title or interest
911
Ascertainment of rights of parties before interlocutory judgment on default or admission or where party is an infant, absentee or unknown...
913
Inquiry as to creditors
915
Interlocutory judgment
916
Interlocutory judgment directing partial partition
917
Interlocutory judgment directing partition in common
918
Interlocutory judgment directing sale or exception of lien or dower interest
919
Interlocutory judgment directing credit on sale
921
Actual partition
922
Meeting of commissioners
923
Security for credit on sale
925
Report of sale
927
Contents of judgment after actual partition
928
Effect of judgment after actual partition
929
Lien of creditor upon share partitioned
931
Contents of judgment after sale
933
Effect of judgment after sale
941
Judgment as to parties having interest in entire property
943
Judgment directing compensation to equalize partition
945
Judgment adjusting rents and profits
947
Judgment affecting state tax claim
951
Recording of judgment
961
Disposition of proceeds of sale
962
Payment of proceeds into court where there are liens
963
Payment of proceeds out of court where there are liens
964
Payment of proceeds into court in cases involving decedent’s property
965
Payment of proceeds out of court in cases involving decedent’s property
966
Payment of proceeds directly to parties in cases involving decedent’s property
967
Payment of proceeds to owner of particular or future estate
968
Manner of payment of proceeds to owner of particular or future estate
969
Shares of infant, incompetent or conservatee
970
Shares of unknown or absent owner
971
Security for refund
973
Report of disposition of proceeds
981
Costs and expenses
991
Proceeding for share of unknown heirs
992
Judgment in proceeding for share of unknown heirs
993
Uniform partition of heirs property act

Accessed:
Oct. 26, 2024

Last modified:
Sep. 22, 2014

§ 947’s source at nysenate​.gov

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