New York Real Property Tax Code § 1178

Certain lands in forest preserve to be offered for sale to state
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§ 1178. Certain lands in forest preserve to be offered for sale to\nstate. Within twenty days after the expiration of the time for\nredemption provided in section eleven hundred ten of this article, the\nenforcing officer of each tax district containing part of the forest\npreserve as defined in the environmental conservation law shall file\nwith the department of environmental conservation a certified statement\nlisting all parcels situated in the forest preserve which have not been\nredeemed. The tax district shall sell and convey to the state any parcel\nlisted thereon selected by such department within six months from the\nfiling of such statement upon the payment of the aggregate amount due\nthereon.  Upon the requisition and certificate of the department of\nenvironmental conservation, the comptroller shall draw his or her\nwarrant for the payment of such amounts from moneys appropriated and\navailable therefor. After the expiration of such six months, the tax\ndistrict may dispose of the remaining parcels as provided in section\neleven hundred sixty-six of this title.\n

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