Section 11-335. Foreclosure of tax liens

If the amount of any tax lien which
  shall  have been transferred by a tax lien certificate shall not be paid
  when under its terms and  the  provisions  of  section  11-332  of  this
  chapter  such  amount  shall  be  due,  the  holder  of  such  tax  lien
  certificate may maintain an action in the  supreme  court  to  foreclose
  such  tax lien. The holder of such tax lien certificate shall notify the
  commissioner of finance or his or her designee in writing whenever he or
  she commences such action at the time of  filing  of  such  action,  and
  shall notify the commissioner of finance in writing of the resolution of
  such action, including any settlement of such action, within thirty days
  of  such  resolution.  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 that the plaintiff has reason to believe that such
  person has or may have  an  interest  in  or  claim  upon  the  property
  affected  by  the  tax lien. A plaintiff in an action to foreclose a tax
  lien shall recover  reasonable  attorney's  fees  for  maintaining  such
  action.  Except  as  otherwise  provided  in  this  chapter an action to
  foreclose a tax lien shall be regulated by the provisions of  the  civil
  practice  law and rules and by all other provisions of law, and rules of
  practice applicable to actions to foreclose mortgages on real  property.
  The  people of the state of New York or the city 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 city of
  New  York  are  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
  such property of the people of the state of New York or the city of  New
  York,  and  detailed facts showing the particular nature of the interest
  in or the lien on such property which plaintiff has  reason  to  believe
  that the people of the state of New York or the city of New York have or
  may  have  in such property, and the reason for making the people of the
  state of New York or the city  of  New  York  a  party  defendant.  Upon
  failure  to  state such facts the complaint shall be dismissed as to the
  people of the state or the city of New York.