Section 995. Collection of taxes and special assessments from a municipal corporation

Real property owned by a municipal corporation  shall  not
  be  sold  or  conveyed by foreclosure or otherwise for the nonpayment of
  any tax or special assessment. Any tax  or  special  assessment  validly
  levied or charged against real property owned by a municipal corporation
  shall  be  paid in the same manner as a general municipal charge. If any
  such tax or special assessment remains unpaid for more than  sixty  days
  after demand therefor in writing has been filed with the chief executive
  officer  or clerk of such municipal corporation, payment may be enforced
  by a proceeding brought pursuant to article seventy-eight of  the  civil
  practice  law  and  rules.  If the municipal corporation owning the real
  property determines that the value thereof is  insufficient  to  justify
  payment  of  the  tax  or  special assessment levied thereon, in lieu of
  payment it may consent to an order directing sale  of  the  property  at
  public  auction  on  such  notice  as the court may order to satisfy the
  claim.