Section 1176. Review of list of delinquent taxes by state board; parcels in which state has an interest

1.   Each list of  delinquent  taxes  filed
  pursuant  to  section eleven hundred twenty-two of this article shall be
  submitted to the state board for identification of state lands.
    2. Upon reviewing the list,  the  state  board  shall  in  so  far  as
  possible notify the enforcing officer of any parcel listed thereon which
  belongs  to the state. The enforcing officer shall withdraw such parcels
  from foreclosure in  the  manner  provided  by  section  eleven  hundred
  thirty-eight  of  this  article and shall furnish the state board with a
  verified and itemized statement showing the amount of taxes due  against
  each  such  parcel, the purposes for which levied, the date of the levy,
  the assessment upon which levied and the year in which  such  assessment
  was made. Subject to the provisions of title two of article five of this
  chapter,  the  taxes  upon  such parcels, without interest or penalties,
  shall be audited and paid by the comptroller out of any funds  available
  for the payment of taxes on state lands.