US Laws, Codes, Statutes & Cases

 
    §  11-404  Foreclosure  by  action in rem. a. Whenever it shall appear
  that a tax lien or tax liens has or have  been  due  and  unpaid  for  a
  period  of  at least one year from the date on which the tax, assessment
  or other legal charge represented thereby became a lien, such  tax  lien
  or  tax  liens,  except  as provided in subdivision b of this section or
  otherwise provided by this chapter, may be summarily foreclosed  in  the
  manner  provided  in this chapter, notwithstanding the provisions of any
  general, special or local law and notwithstanding any omission to hold a
  sale of a tax lien or tax liens prior to such  foreclosure.  A  bill  of
  arrears  or  any  other instrument evidencing such tax lien or tax liens
  shall be evidence of the fact that the tax lien or tax liens represented
  thereby has not or have not been paid to the city or sold by it.
    b. A tax lien on any class one property or any class two property that
  is a residential condominium or residential cooperative, as such classes
  of property are defined in subdivision one of section  eighteen  hundred
  two  of the real property tax law, and on any multiple dwelling owned by
  a company organized pursuant  to  article  XI  of  the  private  housing
  finance  law  with the consent and approval of the department of housing
  preservation and development, shall not  be  foreclosed  in  the  manner
  provided in this chapter until such tax lien has been due and unpaid for
  a  period  of  at  least  three  years  from  the date on which the tax,
  assessment or other legal charge represented thereby became a lien.