# N.Y. RPA Law § 201: State tax commission, state or industrial commissioner as defendant in certain real property actions

> New York · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NY_ARPA_A2_S201

## Section

- **Citation:** N.Y. RPA Law § 201
- **Heading:** State tax commission, state or industrial commissioner as defendant in certain real property actions
- **Jurisdiction:** New York
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** New York Code / Act RPA / Article 2 / Section 201

## Text

§ 201. State tax commission, state or industrial commissioner as\ndefendant in certain real property actions. In any action affecting real\nproperty upon which the state tax commission has a lien under the tax\nlaw or under a law enacted pursuant to the authority of the tax law or\narticle two-E of the general city law, whether or not such lien exists\nby reason of the filing or docketing of a warrant under such laws, the\nstate tax commission may be made a party defendant in the same manner as\na private person. In any action affecting real property upon which the\nstate has a lien under sections two hundred forty-six-a and two hundred\nforty-six-b of the lien law, the state may be made a party defendant in\nthe same manner as a private person. In any action affecting real\nproperty upon which a lien exists by reason of the docketing of a\nwarrant pursuant to the unemployment insurance law, the industrial\ncommissioner may be made a party defendant in the same manner as a\nprivate person.\n

## Nearby sections

- [N.Y. RPA Law § 201 State tax commission, state or industrial commissioner as defendant in certain real property actions](https://www.frixlaw.com/law-library/statutes/STATE_NY_ARPA_A2_S201.md)
- [N.Y. RPA Law § 202 Pleading interest of the state](https://www.frixlaw.com/law-library/statutes/STATE_NY_ARPA_A2_S202.md)
- [N.Y. RPA Law § 202-A Pleading interest of a city](https://www.frixlaw.com/law-library/statutes/STATE_NY_ARPA_A2_S202-A.md)
- [N.Y. RPA Law § 203 Judgment in action adversely affecting the title, interest or claim of the state based upon tax deed](https://www.frixlaw.com/law-library/statutes/STATE_NY_ARPA_A2_S203.md)
- [N.Y. RPA Law § 211 Prevention of waste or damage during pendency](https://www.frixlaw.com/law-library/statutes/STATE_NY_ARPA_A2_S211.md)
- [N.Y. RPA Law § 221 Compelling delivery of possession of real property](https://www.frixlaw.com/law-library/statutes/STATE_NY_ARPA_A2_S221.md)
- [N.Y. RPA Law § 231 Sale; notice of; when and how conducted](https://www.frixlaw.com/law-library/statutes/STATE_NY_ARPA_A2_S231.md)
- [N.Y. RPA Law § 232 Purchases by certain officers prohibited; penalty](https://www.frixlaw.com/law-library/statutes/STATE_NY_ARPA_A2_S232.md)
- [N.Y. RPA Law § 241 Persons bound by judgment in certain actions](https://www.frixlaw.com/law-library/statutes/STATE_NY_ARPA_A2_S241.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NY_ARPA_A2_S201. Check the current official text before relying on it. Not legal advice.