# N.Y. RPA Law § 203: Judgment in action adversely affecting the title, interest or claim of the state based upon tax deed

> New York · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NY_ARPA_A2_S203

## Section

- **Citation:** N.Y. RPA Law § 203
- **Heading:** Judgment in action adversely affecting the title, interest or claim of the state based upon tax deed
- **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 203

## Text

§ 203. Judgment in action adversely affecting the title, interest or\nclaim of the state based upon tax deed. In any action affecting the\ntitle, or the possession, enjoyment or use of, real property in which\none of the parties is the state, any judgment that may adversely affect\nthe title, interest or claim of the state based upon a tax deed shall\nprovide in effect as follows:\n 1. That the state shall have a lien upon such real property or part\nthereof described in such tax deed, prior and superior to all other\nliens, (a) for the amount of the unpaid taxes not adjudged illegal in\nsuch action for which such real property was sold or liable to be sold\nin the first instance and for which such tax deed was issued, together\nwith fees, charges and interest; (b) for the amount of the unpaid taxes\nnot adjudged illegal in such action for which such real property was\nsubsequently sold or liable to be sold, together with fees, charges and\ninterest; (c) for the amount of all taxes, fees and charges admitted or\npaid by the state upon such real property to the date of the entry of\nsuch judgment, together with interest thereon from the date of such\nadmission or payment. In the determination of the amount of such lien,\nestablishment of payments of taxes on said real property by the adjudged\nor admitted owner of the property during any of the same years in which\npayments were also made by the state shall reduce the lien of the state\nby the larger of the two tax payments for each of the years affected by\nduplicate payments, and in the event that wholly identical areas are not\naffected by the duplicate payments the court shall have power to\napportion and adjust the amount of the lien as equity may require.\n 2. That the state may foreclose such lien as a mortgage on real\nproperty is foreclosed, provided such lien remains unpaid after the\nexpiration of one year from the entry of such judgment.\n The remedy provided by this section for recovery of tax payments shall\nbe in addition to any other remedy now or hereafter available in law or\nin equity.\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_S203. Check the current official text before relying on it. Not legal advice.