According to the lawsuit filed late Monday in federal court, Nigeria owes somewhere between $4.1 million and $16 million in real estate taxes and interest.
Diplomatic offices are tax exempt. But New York City says parts of Nigeria's 22-story building near the United Nations have been used for commercial purposes including Nigeria Airways offices.
Those uses are taxable.
Bloomberg said Tuesday that the city will go after every dollar that is owed to taxpayers.
Officials at the Nigerian Consulate did not immediately respond to a phone call and an e-mail seeking comment.