§ 1437. Cancellation of void taxes. The board of trustees of any\nvillage may, and shall upon order of the county court, direct the\ncancellation of any unpaid tax levied or imposed by such board against\nproperty of the state or the United States where it is determined that\nthe lien of such tax cannot be enforced.\n
Cancellation of void taxes
N.Y. Real Property Tax Law § 1437, under Levy and Collection of Taxes.
N.Y. Real Property Tax Law § 1437