New York § 202 - 202Pleading interest of the state

Full text of New York New York Consolidated Laws § 202 — 202Pleading interest of the state, with citation guidance and answers to common questions.

§ 202. 202Pleading interest of the state

§ 202. Pleading interest of the state. Where the state or any department, bureau, board, commission, council, officer, agency or instrumentality of the state is defendant in an action affecting real property, the complaint shall set forth: 1. Detailed facts showing the particular nature of the interest in or lien on the real property and the reason for making the state a party defendant. 2. If the lien exists by virtue of a judgment, other than a warrant the name of the court, date recorded, clerk's office in which filed, and names of the parties against whom and in whose favor recorded. In the case of a warrant, the date filed or docketed, clerk's office in which filed or docketed, and names of the parties against whom and in whose favor issued. 3. If the lien exists by virtue of a provision of law other than a judgment, the provision of law under which said lien is created. 4. If the lien is one under articles ten, ten-a, ten-b, ten-c or twenty-six of the tax law, whether or not such lien exists by reason of the filing or docketing of a warrant under such law, the name of each decedent against whose estate there is an unpaid transfer or estate tax, the date of death, place of residence at the time of death, heirs at law and next of kin, whether the decedent died testate or intestate, whether his estate has been administered, and if so where. 5. If the lien is one under articles nine, nine-a, nine-b, nine-c or twenty-seven of the tax law, whether or not such lien exists by reason of the filing or docketing of a warrant under such law, the name of the corporation, association, joint-stock company, unincorporated company, person, or partnership against whose property there is an unpaid corporation, license, or franchise tax or penalty. 6. If the lien is one under article twenty-six-a of the tax law, whether or not such lien exists by reason of the filing or docketing of a warrant under such law, the names of the donees or transferees against whose property there is an unpaid gift tax.

Source: official New York text · Last verified 2026-08-27

Frequently Asked Questions About New York § 202

What does New York Consolidated Laws § 202 cover?

Section 202 ("202Pleading interest of the state") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite New York § 202?

A common citation format is "New York Consolidated Laws § 202" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of New York law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.

How does New York § 202 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in New York.