N.Y. RPT Law § 1180

§ 1180. Despoliation of lands subject to delinquent tax liens. 1.\nNeither the owner, occupant nor any other person shall have the right to\ndespoil any lands subject to a delinquent tax lien by removing buildings\nor mobile homes, other than separately assessed mobile homes, or by\ncutting, removing or destroying timber or other valuable products,\ngrowing, existing or being thereon at the time of the filing of the list\nof delinquent taxes pursuant to section eleven hundred twenty-two of\nthis article.\n 2. The tax district shall not enter upon or exercise acts of ownership\non such land, until the expiration of the redemption period. The tax\ndistrict may at any time before obtaining title, cause to be served a\nnotice on any person despoiling such lands or interested in making such\ndespoliation, either personally or by leaving the same at the residence\nof such person, or with any member of his or her family of suitable age\nand discretion. The notice shall describe the lands subject to the\ndelinquent tax lien, shall state that such lands are subject to a\ndelinquent tax lien and that an action or proceeding to recover the\nvalue of the buildings, timber or other products destroyed or removed\ntherefrom after the date of filing will be instituted against all\npersons concerned in such despoliation.\n 3. If such lands are not redeemed, every person despoiling such lands\nor interested in making such despoliation upon whom service of the\nnotice has been made, shall be liable to pay to the tax district the\nfull value of any buildings, timber or other products cut or destroyed\nor removed therefrom, from the date of the filing of the list of\ndelinquent taxes to the termination of such action or proceeding, and\nmay be restrained by injunction from committing any waste thereon.\n