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holder of such tax lien may maintain an action in the supreme court, or in the county court of Westchester county, to foreclose such tax lien. In an action to foreclose a tax lien any person shall be a proper party of whom the plaintiff alleges that such person has or may have or whom the plaintiff has reason to believe that such person has or may have an interest in or claim upon the real property affected by the tax lien. Except as otherwise provided in this title an action to foreclose a tax lien shall be regulated by the provisions of the civil practice act; and by all other provisions of law, and rules of practice applicable to actions to foreclosure mortgages on real property. The people of the state of New York may be made party to an action to foreclose a tax lien in the same manner as a natural person. Where the people of the state of New York or the village is made a party defendant the complaint shall set forth, in addition to the other matters required to be set forth by law, detailed facts showing the particular nature of the interest in or the lien on the said real property of the people of the state of New York, and detailed facts showing the particular nature of the interest in or the lien on said real property which plaintiff has reason to believe that the people of the state of New York has or may have in the said real property, and the reason for making the people of the state of New York a party defendant. Upon failure to state such facts the complaint shall be dismissed as to the people of the state of New York. Separate transfer of tax liens against the same lot or against two or more lots or parcels of land may be foreclosed in one action. In the event that any defendant to such an action desires to have the action severed, an order to that effect may be granted upon due notice to ihe plaintiff and continued as to such defendant or defendants under such conditions as the court may provide, or the complaint dismissed as to such defendants, but without costs, or it may be severed on the application of the plaintiff as to one or more defendants upon due notice to such defendants as to which the severance is sought who have appeared but upon such conditions as the court may provide, or the complaint dismissed as to such defendants but without costs.
A description of the property, by section, block, lot, subdivision, or other description, as shown on the tax map, used in the tax rolls and shown in the transfer of tax lien shall be sufficient for such foreclosure.
The referee or other official making the sale shall sell each parcel shown on the tax map, tax roll or transfer of tax lien parcel separately, except that he may sell adjoining parcels with a frontage of not to exceed seventy-five feet in width on the street front together, but the court in and by the judgment may direct such other or different method as may seem just and proper.
The referee or other official making the sale may insert such additional description in the deed as to him shall seem proper for convenience of record identification.
§ 73-c. Pleading transfer of tax lien. Whenever a cause of action, defense or counterclaim is for the foreclosure of a tax lien, or is in any manner founded upon a tax lien or a transfer of tax lien, the production in evidence of an instrument executed by the treasurer, in the form prescribed in section seventy for a transfer of tax lien subscribed by or in behalf of the treasurer shall be presumptive evidence that the lien purported to be transferred by such an instrument was a valid and enforceable lien, and that it has been duly assigned to the purchaser, and it shall not be necessary to plead or prove any act, proceeding, notice or action preceding the delivery of such transfer of tax lien nor to establish the validity of the tax lien transferred by such transfer of tax lien. If party or person in interest in any such action or proceeding claims thai a tax lien is irregular or invalid, or that there is any defect therein or that a transfer of tax lien is irregular, invalid or defective, such invalidity, irregularity or defect must be specifically pleaded or set forth, and must be established affirmatively by the party or person pleading or setting forth the same.
$ 73-d. Judgment upon tax lien. In every action for the foreclosure of a tax lien, and in every action or proceeding in which a cause of action, defense or counterclaim is in any manner founded upon a tax lien or transfer of tax lien, such transfer of tax lien and the tax lien which it transfers shall be presumed to be regular and valid and effectual to transfer to the purchaser named therein a valid and enforceable tax lien. Unless in such an action or proceeding such tax lien or transfer of tax lien be found to be invalid, they shall be adjudged to be enforceable and valid for the amount thereof and the interest to which the holder may be entitled, and a tax lien transferred by a transfer of tax lien effectual to transfer such tax lien to the purchaser named therein.
§ 73-e. Judgment of foreclosure of tax lien. In an action to foreclose a tax lien, unless the defendants obtain judgment, the plaintiff shall be entitled to a judgment establishing the validity of the tax lien so far as the same shall not be adjudged invalid and of the transfer of tax lien, and directing the sale of the real properiy affected thereby, or such part thereof as shall be sufficient to discharge the tax lien, or such items thereof as shall not be adjudged invalid and the interest thereon and all other accrued taxes, assessments and water rents affecting the real property, together with the expenses of the sale and the costs of the action. Costs in any foreclosure action brought under the provisions of this act shall be in the discretion of the court, but in no event shall such costs exceed the amount allowable in an action to foreclose a mortgage for an equal amount. The award of costs in any action shall carry with it the right to recover taxable disbursements. The judgment of foreclosure shall direct the payment of (a) the costs, disbursements and expenses of the foreclosure action; (b) all taxes and special district assessments, and penalties payable to the treasurer under this act, also all tax liens or transfers of tax lien for same which are a lien against the premises so sold subsequent to the taxes or assessments covered by the lien so foreclosed; (c) all taxes and assessments including interest acquired from the sale or lease of the premises for the same, which are still unpaid and due and owing to the village making the sale as of the date of the taxes for
which such tax lien has been sold; (d) the amount of the tax lien foreclosed with the interest thereon.
§ 73-f. Effect of judgment foreclosing tax lien. Every final judgment in an action to foreclose a tax lien shall be binding upon, and every conveyance upon a sale pursuant thereto shall transfer to and vest in the purchaser all the right, title, interest and estate
claim upon the real property affected by such judgment of the plaintiff, each defendant upon whom the summons is served, each person claiming from, through or under such a defendant by title accruing after the filing of notice of pendency of the action or after the entry of judgment and filing of the judgment roll in proper county clerk's office, and each person not in being when the judgment is rendered, who afterward may become entitled to a beneficial interest attaching to, or an estate or interest in such real property or any portion, thereof, provided that the person presumptively entitled to such beneficial interest, estate or interest is a party to such action or bound by such judgment. So much of section two hundred seventeen of the civil practice act as requires the court to allow a defendant to defend an action after final judgment shall not apply to an action to foreclose a tax lien. Delivery of the possession of real property affected by a judgment to foreclose a tax lien may be compelled in the manner prescribed in section nine hundred eighty-three of the civil practice act. The treasurer shall cancel all taxes and assessments and rights accruing by reason of such taxes, for the payment of which the proceeds of the sale are insufficient as provided in the last section.
§ 73-g. Surplus. Any surplus of proceeds of sale after paying the expenses of sale and the costs and disbursements, together with the payments as provided in section seventy-three-c hereof, must be paid into court for the use of the person or persons entitled thereto, and the judgment shall provide that if such surplus remains in court for a period of upwards of three months and no application has been made therefor that the same shall be invested at interest for the benefit of the person or persons entitled thereto, to be paid upon the direction of the court.
§ 73-h. Payments after foreclosure of tax liens has commenced. Any party to an action to foreclose a tax lien or any purchaser or any party in interest may give notice of such foreclosure to the village treasurer at any time after the action has been commenced, and, upon receiving such notice, the said village treasurer shall not be authorized to receive on behalf of any party the sum or sums to satisfy his said lien, as provided in and pursuant to the provisions of section seventy-two of this act. Any person having a legal or beneficial interest in property affected by such foreclosure may satisfy the same by paying at any time before judgment ten dollars costs and taxable disbursements, together with all other amounts which are directed or required to be paid pursuant to section seventy-three-e hereof.
§ 73-i. Reimbursement for defective tax liens. If a transfer of tax lien be vacated or be set aside or cancelled, or if it be adjudged in any action that a transfer of tax lien is invalid or defective,
or not sufficient to transfer a tax lien to the purchaser thereof or if in any action to foreclose a tax lien it be adjudged that the entire tax lien is void and not a valid lien on the premises which it purports to affect, and that the complaint be dismissed, the purchaser may surrender such transfer of tax lien, together with a certified copy of such judgment or decree to the treasurer and thereupon shall be repaid by the village the amount paid for such transfer of tax lien, with interest from the time of such payment at the rate set forth in the transfer of tax lien, and the village shall pay the taxed costs and disbursements of any action or proceeding in which such adjudication is made.
§ 73-j. Reimbursement when part of tax lien is defective. If, in any action to foreclose a tax lien, it shall be adjudged that some, but not all, of the items constituting such tax lien are void and not a valid lien on the premises covered by such tax lien, or if in any action or proceeding it be adjudged that a transfer of tax lien is invalid or defective, as to some though not as to all of the itemsi transferred, the holder of the transfer of tax lien, by instrument in writing duly acknowledged, shall retransfer to the village the items thus affected, and shall be repaid by the village such portion of the amount paid for such transfer of tax lien as may be applicable to the items thus affected, with interest from the time of such payment at the rate set forth in the transfer tax lien, and the town shall pay the taxed costs and disbursements of any action or proceeding, other than an action to foreclose the tax lien, in which such adjudication is made.
§ 73-k. Owners may question transfers of tax liens. Any person interested in or holding a lien upon any real property affected by any unpaid tax lien or transfer of tax lien, may file a written notice with the treasurer claiming that a transfer of tax lien is invalid or defective or that a tax lien which has been transferred pursuant to this title or which is advertised to be transferred is invalid, defective, void or ineffectual, or should be vacated or set aside. The treasurer shall examine into the facts and proceedings resulting in the tax lien or transfer of tax lien mentioned in such notice; before a determination is had the treasurer shall serve a copy of such notice upon the holder of the transfer of a tax lien which is thus questioned or which transfer the items thus questioned and shall give such holder an opportunity to be heard. The treasurer, if he concludes that a defense in an action to foreclose the tax lien would succeed in whole or in part, shall so certify to the village board, and shall recommend what action shall be taken by the village concerning the same. If the village board shall by resolution conclude that such defense would succeed in whole or in part and recommend repayment by the village of the amount paid for a transfer of a tax lien which would be applicable to any item, and if it be approved by the treasurer the village shall require the surrender of the transfer of tax lien or the retransfer to it of the item or items of tax lien which are found to be void or defective, and shall make repayment therefor in the same manner as if such transfer of tax lien, or items had been adjudicated in the manner provided
in sections seventy-three-i and seventy-three-j. Neither the provisions of this section nor any act or proceeding thereunder shall impair or in any other manner affect the rights or remedies of any person interested in, or holding any lien upon, real property to question the validity of any tax, assessment, water rents, or tax lien, or any part or item of any tax lien.
§ 73-1. Treasurer to protect interest of the village. No claim shall be made against the village under sections seventy-three-i, seventy-three-j and seventy-three-k, by the holder of any tax lien, unless action to foreclose the tax lien or transfer of tax lien upon which such claim is founded be commenced within five years from the time of the sale resulting in such transfer of tax lien, nor shall any claim be made against the village under sections seventythree-i and seventy-three-j unless within ten days after the commencement of any action or proceeding to vacate, set aside or cancel a transfer of tax lien, or a tax lien or an item mentioned in a transfer of tax lien, or unless within ten days after the service of any pleadings or other paper in an action or proceeding in which any transfer of tax lien, or item mentioned in a transfer of tax lien, is brought into question, sought to be set aside, vacated or cancelled, or which sets forth or pleads any defense to an action to foreclose a tax lien, a notice in writing to be served upon the treasurer of the village setting forth the question or objection raised to the best knowledge of the holder of the transfer of tax lien, or his attorney-at-law, and demanding that the village take up the prosecution or defense of the action or proceeding. All proceedings in such action or proceeding shall be stayed for thirty days or such shorter time as the treasurer, or the attorney representing him, shall stipulate in writing. It shall be the duty of the treasurer to examine, or cause to be examined, the questions raised, and, in order to protect the interests of the village, the attorney for the village shall have the right to be substituted for the attorney of record of the holder of the transfer tax lien, or to appear as attorney of record for the holder of any such transfer of tax lien, to conduct or defend any such action or proceeding in the name of the holder of the transfer of tax lien, and to bring any other action or proceeding for, on behalf of and in the name of the holder of such transfer of tax lien as he may deem advisable, to take appeals and to argue appeals taken by the adverse party as he may deem advisable. It shall be the duty of the treasurer to protect the interest of the village in all matters, actions and proceedings relating to tax liens and transfers of tax liens; to intervene on behalf of the village or of the holder of a transfer of a tax lien in, or to make the village a party to any action, in which he believes it to be to the interest of the village so to do, by reason of any matter arising under or relating to any tax lien or transfer of tax lien, or advertisement of sale of tax liens. In any action or proceeding in which the attorney for the village pursuant to this section shall be substituted, or shall appear, it shall be without ex, pense to the holder of the transfer of tax lien, and all costs recovered on behalf of such holder of a transfer of tax lien in any