N.Y. Real Property Tax Law Section 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.

Source: Section 1120 — Foreclosure by proceeding in rem, https://www.­nysenate.­gov/legislation/laws/RPT/1120 (updated Sep. 22, 2014; accessed Jun. 21, 2025).

Verified:
Jun. 21, 2025

Last modified:
Sep. 22, 2014

§ 1120. Foreclosure by proceeding in rem's source at nysenate​.gov

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