N.Y. RPA Law § 201

§ 201. State tax commission, state or industrial commissioner as\ndefendant in certain real property actions. In any action affecting real\nproperty upon which the state tax commission has a lien under the tax\nlaw or under a law enacted pursuant to the authority of the tax law or\narticle two-E of the general city law, whether or not such lien exists\nby reason of the filing or docketing of a warrant under such laws, the\nstate tax commission may be made a party defendant in the same manner as\na private person. In any action affecting real property upon which the\nstate has a lien under sections two hundred forty-six-a and two hundred\nforty-six-b of the lien law, the state may be made a party defendant in\nthe same manner as a private person. In any action affecting real\nproperty upon which a lien exists by reason of the docketing of a\nwarrant pursuant to the unemployment insurance law, the industrial\ncommissioner may be made a party defendant in the same manner as a\nprivate person.\n