2006 New York Code - State Tax Commission, State Or Industrial Commissioner As Defendant In Certain Real Property Actions.

 
    §  201.  State  tax  commission,  state  or industrial commissioner as
  defendant in certain real property actions. In any action affecting real
  property upon which the state tax commission has a lien  under  the  tax
  law  or  under a law enacted pursuant to the authority of the tax law or
  article two-E of the general city law, whether or not such  lien  exists
  by  reason  of the filing or docketing of a warrant under such laws, the
  state tax commission may be made a party defendant in the same manner as
  a private person. In any action affecting real property upon  which  the
  state  has a lien under sections two hundred forty-six-a and two hundred
  forty-six-b of the lien law, the state may be made a party defendant  in
  the  same  manner  as  a  private  person.  In any action affecting real
  property upon which a lien exists  by  reason  of  the  docketing  of  a
  warrant  pursuant  to  the  unemployment  insurance  law, the industrial
  commissioner may be made a party defendant  in  the  same  manner  as  a
  private person.