N.Y. Comp. Codes R. & Regs. tit. 20, § 2394.12
The personal or real propertyof any person to whom the provisions of this Part are applicable shallnot be sold until the expiration of time for the filing of a petitionto which the provisions of Part 3000 of this Title are applicableunless that person consents to such sale, or the State Tax Commissiondetermines that the expenses of conservation and maintenance willgreatly reduce the net proceeds or if the property is perishable.