§ 355. Title of action or proceeding and parties. Any action or
proceeding referred to in this article shall be brought against the
premises as defendant. Such premises may be described in the title of
the action or proceeding by their street number or by any other method
sufficiently precise to secure identification and shall be described in
the complaint. The plaintiff, except as hereinafter provided, shall be
the department. In case the department shall not institute any action or
proceeding within ten days after receiving a written request to do so
from any taxpayer in the city, then such taxpayer may institute and
maintain such action or proceeding against the premises in his own name,
and the court may, in its discretion, require from him security for
costs.