N.Y. Real Property Actions & Proceedings Law § 1077

§ 1077. Payment of taxes, assessments and water rates out of proceeds.\nWhere a judgment, rendered in an action for dower directs a sale of the\nreal property, the officer making the sale must, out of the proceeds,\nunless the judgment otherwise directs, pay all taxes, assessments, and\nwater rates which are liens upon the property sold and redeem the\nproperty sold from any sales for unpaid taxes, assessments, or water\nrates which have not apparently become absolute. The sums necessary to\nmake those payments and redemptions are deemed expenses of the sale.\n