RPTL 1134 · Title 3. Foreclosure of Tax Lien By Proceeding In Rem
Presumption of validity
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 1134. Presumption of validity. It shall not be necessary for the tax district to plead or prove the various steps, procedures and notices for the assessment and levy of the taxes or other lawful charges against the parcels of real property set forth in the petition and all such taxes or other lawful charges and the lien thereof shall be presumed to be valid. A respondent alleging any jurisdictional defect or invalidity in the tax, or in the proceeding for the enforcement thereof, must particularly specify in his or her answer such jurisdictional defect or invalidity and must affirmatively establish such defense. The provisions of this article shall apply to and be valid and effective with respect to all respondents even though one or more of them be infants, incompetents, absentees or non-residents of the state.
Source of truth
- Edition
- Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/RPT1134
- Text hash
- sha256 9fa5b7f405a2f84f12452516935c4eb1e5334cceb0f20acef8a3e9b93752f1b5
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.