§ 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 2-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.

Terms Used In N.Y. Real Property Actions and Proceedings Law 201

  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.