N.Y. RPT Law § 1166

§ 1166. Real property acquired by tax district; right of sale. 1.\nWhenever any tax district shall become vested with the title to real\nproperty, and whenever an enforcing officer shall have been authorized\nto sell and convey real property directly to another party, by virtue of\na foreclosure proceeding brought pursuant to the provisions of this\narticle, such tax district or enforcing officer is hereby authorized to\nsell and convey such real property, which shall include any and all gas,\noil or mineral rights associated with such real property, either with or\nwithout advertising for bids, notwithstanding the provisions of any\ngeneral, special or local law.\n 2. No such sale shall be effective unless and until such sale shall\nhave been approved and confirmed by a majority vote of the governing\nbody of the tax district, except that no such approval shall be required\nwhen the property is sold at public auction to the highest bidder.\n 3. The provisions of title six of this article shall govern the\ndistribution of any surplus attributable to such sales.\n