§ 55. When foreclosure action may be commenced. Except as herein
otherwise provided, the action provided for in the last section may be
commenced at any time after twelve months in respect to unimproved or
non-residential real estate, or thirty-six months in respect to
residential real estate and within eight years from the date of sale
mentioned in the certificate of sale, or five years from the date of the
tax deed and all the provisions of the civil practice law and rules and
all other provisions of law and the rules of practice relating to
actions for the foreclosure of mortgages shall apply to the action
hereby authorized so far as applicable, except as herein otherwise
provided. It shall be sufficient for the plaintiff to set forth in his
complaint in such action a copy of or the substance of his certificate
of sale or tax deed, and the interest, penalties, additions and expenses
claimed by him, with a statement that the premises described in the
certificate of sale or deed have not been redeemed or conveyed pursuant
to the provisions of this act, and that the plaintiff elects to recover
as herein provided, also that the defendants have or may have some
interest in or lien upon the property affected by the action.