N.Y. Real Prop. Tax Law § 1437
Current through 2024 NY Law Chapter 307
The board of trustees of any village may, and shall upon order of the county court, direct the cancellation of any unpaid tax levied or imposed by such board against property of the state or the United States where it is determined that the lien of such tax cannot be enforced.
N.Y. Real Prop. Tax. Law § 1437