§ 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.