2014 New York Laws
RPA - Real Property Actions & Proceedings
Article 2 - (201 - 241) GENERAL PROVISIONS GOVERNING REAL PROPERTY ACTIONS
201 - 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.