Statutes > New York Statutes > RPT - Real Property Tax > Article 11 - PROCEDURES FOR ENFORCEMENT OF COLLECTION OF DELINQUENT TAXES > Title 3 - (1120 - 1140) FORECLOSURE OF TAX LIEN BY PROCEEDING IN REM > 1120 - Foreclosure by proceeding in rem.

1120 - Foreclosure by proceeding in rem.

§  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.