US Laws, Codes, Statutes & Cases

 
    §  11-411  Presumption  of validity. It shall not be necessary for the
  city to plead or prove the various steps, procedures and notices for the
  assessment and levy of the taxes, assessments or  other  lawful  charges
  against  the  parcels  set forth in the list of delinquent taxes and all
  such taxes, assessments or other lawful charges  and  the  lien  thereof
  shall  be  presumed to be valid. A defendant alleging any jurisdictional
  defect or invalidity in such taxes, assessments or other lawful  charges
  or  in  the  foreclosure thereof must particularly specify in his or her
  answer such jurisdictional defect or invalidity and  must  affirmatively
  establish  such  defense.  A  judgment  of  foreclosure  granted  in any
  proceeding brought pursuant to this  chapter,  which  contains  recitals
  that  any acts were done or proceedings had which were necessary to give
  the court jurisdiction or power to grant such judgment  of  foreclosure,
  shall  be  presumptive  evidence  that  such acts were duly performed or
  proceedings duly had, if such judgment of foreclosure  shall  have  been
  duly  entered or filed in the office of the clerk of the county in which
  the proceeding was pending and wherein such judgment  was  granted.  The
  provisions  of  this  chapter  shall apply to and be valid and effective
  with respect to all defendants even  though  one  or  more  of  them  be
  infants,  incompetents,  absentees  or non-residents of the state of New
  York.