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What is NYC AC § 11-410?

Quick Answer

This section establishes that actions brought under this chapter take precedence over other legal actions, including mortgage or lien foreclosure proceedings. It mandates that unpaid taxes, interest, and penalties must be settled from the proceeds of any sale, regardless of the timing of legal filings. Applies to property owners involved in tax foreclosure actions.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-410 Preference over other actions.

AC § 11-410

a. Any action brought pursuant to this chapter shall be given preference over all other causes and actions. b. Actions brought pursuant to this chapter shall take precedence over any proceeding brought to foreclose a mortgage or other lien involving the same property. A parcel included in a list of delinquent taxes which is sold in a mortgage foreclosure sale held after said list is filed may not be sold subject to taxes even if judgment has not yet been entered in the tax foreclosure action. All unpaid taxes and interest and penalties thereon must be paid, in full or by installment agreement pursuant to the provisions of this chapter, out of the proceeds of such sale regardless of whether the mortgage foreclosure lis pendens was filed before or after the filing of the tax foreclosure action, regardless of whether any party to the mortgage foreclosure proceeding has interposed an answer in the tax foreclosure action and regardless of any terms to the contrary in the judgment in the mortgage foreclosure proceeding.

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