§ 1176. Review of list of delinquent taxes by commissioner; parcels in
which state has an interest. 1. Each list of delinquent taxes filed
pursuant to section eleven hundred twenty-two of this article shall be
submitted to the commissioner for identification of state lands.

2. Upon reviewing the list, the commissioner shall in so far as
possible notify the enforcing officer of any parcel listed thereon which
belongs to the state. The enforcing officer shall withdraw such parcels
from foreclosure in the manner provided by section eleven hundred
thirty-eight of this article and shall furnish the commissioner with a
verified and itemized statement showing the amount of taxes due against
each such parcel, the purposes for which levied, the date of the levy,
the assessment upon which levied and the year in which such assessment
was made. Subject to the provisions of title two of article five of this
chapter, the taxes upon such parcels, without interest or penalties,
shall be audited and paid by the comptroller out of any funds available
for the payment of taxes on state lands.