Feb 17, 2022 · It is well known that real property taxes are liens on taxed property and that a taxing municipality or authority (taxing authorities) has the power to enforce its lien against the property. Enforcement is often effected by an in rem foreclosure action against the property, with the property being considered responsible for payment. Although procedures for enforcement of tax liens can vary ...
N.Y. Real Property Tax Law Section 1123 – Petition of ...
Oct 31, 2026 · 1. Eighteen 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 redemption period, such petition shall be executed thirty or forty-two months after lien ...
