§ 16. Liabilities of noncitizen holders of real property. Every\nnoncitizen holding real property in this state is subject to duties,\nassessments, taxes and burdens as if such noncitizen were a citizen of\nthe state.\n
Liabilities of noncitizen holders of real property
N.Y. Real Property Law § 16, under Tenure of Real Property.
N.Y. Real Property Law § 16