§ 1120. Foreclosure by proceeding in rem. 1. A proceeding to foreclose a tax lien shall be commenced in the manner provided in this title. 2. The supreme court and the county court shall have concurrent jurisdiction over such proceedings.
Foreclosure by proceeding in rem
N.Y. Real Property Tax Law § 1120, under Foreclosure of Tax Lien By Proceeding In Rem.
N.Y. Real Property Tax Law § 1120