2023 New York Laws › SCT - Suffolk County Tax Act

ARTICLE 1
ASSESSMENTS; COLLECTION OF TAX
BY COLLECTORS
Section  1.  Assessment  rolls. The assessment rolls to be prepared by
the assessors of the towns of  Suffolk  county  shall  provide  for  the
separate  description of each separately assessed parcel of real estate,
each special franchise, and shall contain such columns and other matter,
requisite to the provisions of this chapter and the tax  law  applicable
thereto,  as shall be prescribed by the board of supervisors, subject to
the approval of the tax commission, and the  board  of  supervisors  may
prescribe   regulations  for  the  convenient  grouping,  assessing  and
taxation of subdivided lands which shall be observed by the assessors.
§ 2. Salary of assessors. The assessors in each town shall receive  an
annual  salary  which  shall  be fixed by the town board, and shall be a
town charge and shall be payable in  equal  monthly  installments.  Such
salary shall be in lieu of the compensation provided by any other law.
§  3.  Refund  of  taxes;  town  assessment  roll. The assessment roll
prepared by the assessors of each town shall be the official  assessment
roll  for  the town and for every school district and other tax district
lying within the town for which said assessment roll was prepared so far
as it concerns property lying within such school or other tax district.
If in a final order in any proceeding under  article  7  of  the  real
property  tax  law  it  is  determined  that the assessment reviewed was
excessive, unequal or unlawful, or that real property was misclassified,
and it is ordered or directed that the same  be  corrected  or  stricken
from the roll, and such order is not made in time to enable the assessor
or  other  appropriate officer, board or body to make a new or corrected
assessment or to strike such assessment  from  the  roll  prior  to  the
imposing  of  any  tax or special ad valorem levy upon the real property
the assessment of which has been determined to be excessive, unequal  or
unlawful,  or  which  has  been determined to be misclassified, then any
amount at any time collected upon such excessive,  unequal  or  unlawful
assessment,  or  as a result of such misclassification, as determined in
such order shall, in the same manner as other  county  charges,  and  as
otherwise  provided in the real property tax law, be audited and paid by
the county to the petitioner or other person paying such  tax  or  other
levy,  including  interest  thereon as provided in article 7 of the real
property tax law. So much of any tax or other levy,  including  interest
thereon, as shall be refunded which was imposed for town, county special
district  or  school  district, as hereinafter provided in the following
paragraph, purposes shall be charged by  the  county  to  such  town  or
special  district  and  charged  by  the town to such school district as
hereinafter provided. Notwithstanding anything to the  contrary  herein,
if the assessment is reduced by such order by an amount not in excess of
ten  thousand  dollars,  the  entirety  of  the amount refunded shall be
charged by the county  to  the  town  in  which  the  real  property  is
situated.  The  county may, with the consent and agreement of such town,
special district or school district,  finance,  pursuant  to  the  local
finance law, for such period, or any lesser portion thereof, as shall be
authorized  by  the  local  finance law, in whole or in part, the amount
authorized hereunder to be charged by the county to such town or special
district or by the town to such school district  and  provide,  in  such
consent  and  agreement,  for the annual repayment of a sum equal to the
principal of, interest on and redemption premium, if any, together  with
a  sum to be agreed upon as the share of the county's costs and expenses
incidental to the issuance of obligations to finance the  aforedescribed
amount, to be paid by the county in the next fiscal year with respect to
the  amortization  and payment of such financed amount or which has been

paid by the county in that fiscal year and which has not previously been
so charged with respect to the amortization and payment  of,  and  costs
and expenses incidental to, such financed amount.
Any  final  order in a proceeding under article 7 of the real property
tax law which orders  or  directs  the  correction  or  striking  of  an
assessment   appearing  on  that  portion  of  a  town  assessment  roll
applicable to a school district, shall be  binding  on  such  town.  Any
amount  of taxes of such school district at any time collected upon such
assessment in excess of the amount which would have been paid  had  such
assessment  been  made as determined by such order, shall be refunded by
the county and shall be charged by the county to such town. Such  refund
shall  not  be charged by the town to such school district, except where
the assessment subject to such  proceeding  is  applicable  to  property
improved  by  a  nuclear powered electrical generating facility. In such
case, the town shall charge such school district  any  amount  of  taxes
collected  by such school district upon such assessment in excess of the
amount which would have been paid  had  such  assessment  been  made  as
determined by such order.
The assessors of any town may make copies of any assessment roll or of
a  portion  thereof,  or  tax roll, which copy when certified by them as
correct may be used in all respects as  and  for  an  original  roll  or
portion thereof.
§  3-a.  Dates on assessment-rolls and tax levy receipts. The board of
assessors and the  receiver  of  taxes  of  each  town  shall  date  the
assessment-rolls  and  the  tax  levy receipts of their respective towns
covering taxes  and  assessments  assessed  and  levied  each  year  and
receipts for the payment thereof with both the year in which so assessed
and  levied and the next succeeding year, so that the assessment-roll of
each town prepared in the year nineteen hundred thirty-five and required
to be delivered as the tax and assessment-roll to the receiver of  taxes
therein on or before December first, nineteen hundred thirty-five, shall
read  "Assessment-roll  1935-1936"  and  the receipts for payment of the
taxes and assessments therein shall read "1935-1936 Tax  Levy  Receipt,"
and the assessment-rolls and tax levy receipts thereafter prepared shall
be dated and shall read correspondingly as herein required.
§  4. Assessment in separate districts to be apportioned. The board of
assessors in each town shall before completing the assessment roll  make
all necessary apportionments of valuation of property, including special
franchise  assessments  on  the roll, which is situated partly in two or
more tax districts.
§ 5. Completion of assessment roll. All assessments shall be  made  as
of  March  first.  The  assessors shall complete the assessment roll and
mail notices of increased assessments to property owners  on  or  before
the  first  day  of  May  of each year and shall meet for the hearing of
complaints on the third Tuesday of May in each year, and  in  all  other
respects  except  as herein modified shall proceed in the completion and
certification of the assessment roll as directed by the tax law.
§ 6. Final completion and filing of assessment  roll.  The  assessment
roll  shall  be completed, verified and filed on or before the first day
of July in each year.
§ 7. Certification of school districts. The board of assessors of each
town shall immediately upon completing and verifying the assessment roll
in each year ascertain therefrom the total  assessed  valuation  of  the
taxable  property within each school district appearing on the roll, and
on or before the first day of September in each year shall  certify  the
same  to the respective boards of education or the trustees of each such
district.
§ 8. Certification and levy of school tax. The board of  education  or
the  trustees  of  each school district shall thereupon and on or before
the first day of October in each year, upon the total assessed valuation
of the taxable property within their school district as certified by the
board  of  assessors  in  the  current  year  as  hereinbefore provided,
compute, ascertain and  adopt  the  tax  rate  per  hundred  dollars  of
assessed  valuation  necessary  to  raise  the  amount required for said
district for the amount of  the  budget  and  for  all  other  necessary
amounts  to  be raised by taxation as provided by law, and shall certify
said rate and the total amounts to be raised thereby to  the  supervisor
of the town.
§  9.  Creation  of  contingent fund in school districts. The board of
education or the trustees  of  any  school  district  may  in  the  year
nineteen  hundred  and  twenty or in any subsequent year, in addition to
the amount of the budget and other lawful taxes to be raised on the  tax
roll  of  said  year, include in the total so to be raised an amount not
exceeding thirty per centum of such total, which amount shall  be  known
as  the  contingent  fund  and  shall  be applied to the purposes of the
budget of the succeeding year in anticipation of the tax  to  be  levied
thereon,  and  in each succeeding year the budget proposed to any school
district may provide for the reimbursement of said contingent  fund,  in
such  manner  that  funds to an amount deemed sufficient by the district
may be raised and kept  available  for  the  expenses  of  the  district
between  the opening of the school year and the receipt of moneys raised
by taxation for such year.
§ 10. Extension of school tax. The supervisor of the town shall, on or
before the first day of December in each year, extend the school tax  in
a  separate  column  of  the  town  assessment  roll against the taxable
property in each school district at the rate certified  to  him  by  the
respective  boards of education or trustees of the school districts, and
shall include the amount thereof in the total tax against  each  taxable
person or parcel of property.
§  11.  Extension  of taxes by supervisor. The supervisor of each town
shall on or before the first day of December  in  each  year  extend  or
cause  to  be  extended  upon the assessment roll of the town the taxes,
assessments or other charges to  be  levied  and  assessed  against  the
taxable persons and property on said roll as fixed and determined by the
board  of supervisors or other competent authority; and the cost thereof
shall be a town charge. Such extension shall be made in totals or  items
as  shall  be requisite to conform to the form of the assessment roll as
prescribed by the board of supervisors  as  hereinbefore  provided,  and
there  shall  be  inserted  in the roll a tabular statement of the total
assessed valuation in  each  tax  district,  the  amount  of  taxes  and
assessments  to  be  raised  and  the  tax  rate  therein.  Such tabular
statement shall also be printed or stamped in full upon the tax bills or
on separate sheets as the board of supervisors may direct, and shall  be
distributed  by the receiver to the taxpayers with the tax bills. In any
town having one or more mechanical tax extension machines, the tax bills
may  be  made  by  the  supervisor  at  the  time  of  extending  taxes,
assessments and other charges on the tax roll of the town.
§  12. Filing certificate with board of supervisors. The supervisor of
each town shall complete the extension of taxes and assessments upon the
assessment roll and file with the board of supervisors on or before  the
first day of December in each year a certificate thereof in such form as
the board of supervisors may prescribe and furnish. Such assessment roll
shall,  when  the  warrant  is  annexed  thereto,  become  the  tax  and
assessment roll of said town and of each school district and  other  tax
districts therein.
§  13. (a) Tax roll and receiver's warrant. On or before the first day
of December in each year  or  such  date  as  may  be  designated  by  a
resolution  of the board of supervisors, the board of supervisors of the
county shall cause to be annexed to the tax and assessment roll of  each
town  a warrant under the seal of the county, signed by the chairman and
clerk of the board, commanding the receiver of taxes of the town to whom
the same shall be directed, to collect from the several persons  and  on
the  property  named  and  described  in the tax and assessment roll the
several sums extended therein  as  taxes  and  assessments  against  the
respective  names and property, except taxes upon the shares of stock of
banks and banking associations and further commanding him  to  pay  over
from time to time all moneys so collected, as follows:
1.  Within  fifteen  days  after  the  delivery  of the warrant to the
supervisor of the town, in  trust  for  the  school  districts  therein,
one-half  of the amount of the tax levied for the purposes of the school
districts of the town, or  such  part  thereof  as  shall  not,  in  the
aggregate, exceed one-half of the total amount collected by said date.
2.  Within  thirty  days after such delivery, to the supervisor of the
town, in trust for the school districts  therein,  the  balance  of  the
amount  of  the  tax levied for the purposes of said school districts or
such part thereof as shall not in the aggregate exceed one-half  of  the
total amount collected by said date.
3.  Within the said first period of fifteen days and thereafter within
the said second period of fifteen days, the remainder of the moneys then
collected to the supervisor of the town or account of the moneys  levied
therein  for  the support of highways and bridges, moneys to be expended
by welfare officials for the support of needy  persons,  and  moneys  to
defray any other town expenses or charges.
4. After thirty days from the date of the delivery of the warrant, and
at  the  expiration of each period of ten days thereafter, on account of
the foregoing, to  the  officers  above  named,  in  proportion  to  the
balances  remaining  unpaid, all moneys so collected until such balances
are paid in full.
5. After  the  payment  of  such  balances  in  full,  to  the  county
treasurer, all the residue of the moneys so collected, and such payments
shall  be  made  at  intervals  of  ten  days from the completion of the
payments above provided, in subdivisions one, two,  three  and  four  of
this  section.  If the law shall direct the taxes levied for any special
purposes to be paid to any person or officer other than those  named  in
this  section, the warrant shall be conformed thereto. The warrant shall
authorize the receiver to levy such taxes by distress and sale  in  case
of  non-payment.    The  tax  roll and warrant shall be delivered to the
receivers forthwith and the same are declared to be public records.  The
assessment roll shall contain appropriate space for the insertion of the
penalty,  and  the  county  treasurer upon the return of the roll by the
receiver shall insert therein the penalty to be added to  each  item  of
tax returned unpaid, except as provided in section thirteen-a.
(b)  Lien,  payment  and  penalty.  All taxes upon real property shall
become a lien and be due and payable on December first of each year, and
be payable to the respective receivers of taxes until and including  the
succeeding tenth day of January without penalty.
Unless  payable  in  two  payments  as  provided by this act, on taxes
remaining unpaid on the tenth day of January, interest computed  at  the
rate  as  provided  in  section  thirteen-c of this tax act from January
tenth, shall be added for the first month or part thereof, and for  each
month  or  part  thereof thereafter, until the return of unpaid taxes is
made to the county treasurer.
The receiver shall require duplicate receipts for all payments made by
him to any other officer than the county treasurer, and shall  file  one
of such duplicates with the county treasurer on making his return.
(c)  Authorization  for  two  payments  of  taxes. Not later than June
fifteenth in  any  year,  the  town  board  of  any  town  may  adopt  a
resolution,  which  shall  be  subject  to  a  permissive  referendum as
hereinafter provided; that after  December  first  next  succeeding  all
taxes  upon  real  estate  in  the tax roll shall be due and payable and
shall be and become liens on the real estate affected thereby, and shall
be construed as and deemed to be charges thereon on  December  first  of
each  year,  and  not  earlier,  and shall remain such liens until paid.
Provided, however, that there shall be no penalty  if  one-half  of  all
such  taxes  are  paid to the receiver on or before the succeeding tenth
day of January and the second one-half of all such taxes are paid to the
receiver on or before the succeeding thirty-first day  of  May.  On  all
such  first  one-half  of taxes upon real estate remaining unpaid on the
tenth day of January, one per centum of the amount of the said  one-half
of the tax will be added, and an additional one per centum will be added
for  each  month  or  part  thereof  thereafter, until the return of the
warrant to the county treasurer. The second one-half of the tax on  real
estate  which  is due on the preceding first day of December may be paid
without penalty on the tenth day of  May  or  at  any  time  thereafter,
until,  but  not  including, the succeeding first day of June, providing
the first one-half of such tax shall have been paid or shall be paid  at
the  same time. The warrant annexed to the tax roll of any town adopting
such proposition and in which  taxes  on  real  estate  are  payable  in
installments  shall  be  made  to  conform  to  the  provisions  of this
subdivision as hereby amended. Any such resolution  of  the  town  board
providing  for  the  collection  of taxes in installments shall not take
effect until thirty days after its adoption; nor until approved  by  the
affirmative  vote  of  a majority of the qualified electors of such town
voting upon a proposition therefor, if  within  thirty  days  after  its
adoption  there  be  filed with the town clerk a petition subscribed and
acknowledged as provided in article seven of the town law  with  respect
to  the  submission  of  a  referendum  on petition. If a petition be so
filed, a proposition for  the  approval  of  such  resolution  shall  be
submitted at a general or special town election to be held not more than
forty  days  after  the  filing of such petition. Notice of the election
shall be given, such election held and the votes  canvassed  and  result
certified  and  returned in the manner provided by the town law relating
to the submission of questions upon town propositions.
Notwithstanding the provisions of any general or special  law  to  the
contrary,  the  town  board  of any town may, by resolution, provide for
separating school taxes from all the  remainder  of  the  taxes,  to  be
collected  pursuant  to  the provisions of the tax warrant, also provide
for the collection and payment by the taxpayers of their school taxes at
one time, and the collection and payment of all  the  remainder  of  the
taxes  to be collected pursuant to the provisions of the tax warrant, at
another time or times, and further provide that separate bills be issued
and mailed and receipts given for payment of school taxes as well as for
all the  remainder  of  the  taxes  to  be  collected  pursuant  to  the
provisions of the tax warrant.
§  13-a.  Penalties  and  payment  to  county treasurer. (1) After the
return of unpaid taxes by  the  receiver  to  the  county  treasurer,  a
penalty  of  five  per  centum  of the amount of the unpaid tax shall be
added by the county treasurer and charged upon  each  item  thereof  and
collected  when  the  same is paid, but said penalty need not be entered

against each  item  where  mechanical  billing  machines  are  used  for
rendition of tax bills, statements or receipts by the county treasurer.
(2)  The tax and five per cent penalty, plus interest on both such tax
and penalty computed at the rate as provided in  section  thirteen-c  of
this  tax  act  for  each  month, or part thereof, from the first day of
February after the tax was levied, may be paid to the  county  treasurer
at any time before the first day of September succeeding the date of the
tax warrant.
(3)  Thereafter,  payment of such unpaid taxes may be made at any time
before sale of the land for unpaid taxes,  upon  payment  of  such  tax,
penalty,  interest  on both such tax and penalty computed at the rate as
provided in section thirteen-c of this tax act for each  month  or  part
thereof  from the first day of February, and the cost of advertising the
land for sale for  such  unpaid  taxes  as  apportioned  by  the  county
treasurer among the several parcels liable to be sold.
§  13-b.  Payment of taxes by railroad and certain other corporations.
The clerk of the  board  of  supervisors  of  Suffolk  county  need  not
transmit to the county treasurer any statement of the tax levied against
any  railroad  corporation, telegraph, telephone or electric light line,
or gas company nor shall the county treasurer collect or receive the tax
levied against any such company in any town prior to the return  of  the
tax  roll  by  the  receiver, but all such taxes shall be payable to the
receiver within the period in which the tax and assessment  roll  is  in
the  receiver's  custody.  The  receiver  shall  within  ten  days after
receiving the warrant for the collection of any  tax  against  any  such
corporation,  mailed to such corporation at the address furnished by the
corporation for that purpose, or in default thereof to  the  address  of
the   principal   office  of  the  corporation  according  to  the  best
information obtainable  by  the  receiver,  a  bill  setting  forth  the
assessed  valuation  and the tax extended on the tax and assessment roll
for each tax levy against such corporation with  the  items  thereof  as
they  appear  on  the  tax and assessment roll. Such corporation may pay
such tax and assessment to the receiver at the time and subject  to  the
same  privileges  and  penalties as provided by section thirteen of this
act, and after a return by the receiver to the county treasurer  of  any
such  tax  or  assessment unpaid, the county treasurer shall collect the
same with such additional interest and penalties and in such  manner  as
is  provided  by law. The failure of a receiver to mail the notice shall
not invalidate the tax or assessment nor prevent the accrual of penalty,
interest or any remedy provided by law for the non-payment of the tax or
assessment.
§ 13-c. Interest rate on late payment of taxes and delinquencies.  (1)
The  amount  of  interest  to  be  added on all taxes received after the
interest free period and all delinquent taxes shall be  one-twelfth  the
rate  of  interest  as  determined  pursuant  to subdivision two of this
section.
(2) On or before the fifteenth day of July in  each  year,  the  state
commissioner  of  taxation  and  finance  shall  determine  the one year
constant maturity yield index for United States treasury securities  for
the  quarter  year  ending  on the immediately preceding June thirtieth.
Such index, rounded to the nearest  one-tenth  of  a  percentage  point,
shall be the rate of interest prescribed by this subdivision, which rate
shall  be  effective  for  all  warrants  issued for a collection period
commencing on or after the first day of September  next  succeeding  the
date  such  rate  of interest is determined provided, however, that such
interest rate shall in no event be less than twelve percent  per  annum.
In  any  given  year  for  which  the state commissioner of taxation and
finance fails to  determine  the  rate  of  interest  by  the  preceding

fifteenth  day  of  July,  the rate of interest determined for the prior
year shall apply. For the purposes of this  subdivision,  the  one  year
constant  maturity yield index for United States treasury securities for
any  quarter  year  shall  be the average of such index during the three
months constituting such quarter year, as such index is compiled by  the
United  States  department  of  the  treasury, published by the board of
governors of the  federal  reserve  system  of  the  United  States  and
expressed in terms of interest percentage per annum.
§  14.  Disposition  of  school  moneys.  Within  three days after the
receipt by the supervisor of the several amounts above  directed  to  be
paid  to  him  in  trust  for  the school districts the supervisor shall
divide and pay over the same to the treasurer or other fiscal officer of
the several school districts of the town in proportion  to  the  several
totals required by and raised for each district without compensation.
§ 15. Office of collector of taxes abolished. The offices of collector
of taxes and of school tax collector are hereby abolished throughout the
county of Suffolk. The collectors of taxes and the receivers of taxes in
office  upon  the  taking effect of this act shall continue in office as
receivers of taxes of their respective towns for  the  terms  for  which
they  severally  were  elected  as  collectors  and receivers, and shall
discharge all the duties imposed by  law  upon  school  tax  collectors,
collectors  of  taxes  and  receivers  of taxes, and any vacancy in such
office hereafter occurring shall be filled in the manner  prescribed  by
law for filling vacancies in town offices.
§  16.  Receivers  of  taxes.  Upon the expiration of the terms of the
several receivers of taxes, there shall be elected in each town  of  the
county  in the manner and at the time prescribed by law for the election
of town officers a receiver of taxes who shall hold office for the  term
of four years from the first day of December succeeding his election.
§ 17. Receiver's undertaking. Each receiver of taxes hereafter elected
or  appointed, including the receivers continued in office or created by
this act, shall, before entering  on  the  duties  of  his  office,  and
annually  on or before the first day of December in each year and before
receiving the tax and assessment roll and warrant for the current  year,
execute  an  undertaking with two or more sureties to be approved by the
supervisor of the town and to be filed in the office of the county clerk
before the delivery of the warrant to the receiver, to the  effect  that
he will well and faithfully execute his duties as receiver of taxes, pay
over  all moneys received by him and account within the time provided by
law for all taxes upon the tax and assessment roll of his town  for  the
current  year delivered to him including penalties and interest accruing
thereon and shall deliver such undertaking to the  supervisor,  and  all
the  provisions  of  section one hundred and fifteen of the town law are
hereby made applicable to the said undertaking. In default of giving and
filing of such undertaking within five days after December first in each
year the office of receiver of taxes shall be vacant.
§ 18. Offices for receiver of taxes. The town board of each  town  may
in  its  discretion provide suitable office quarters for the receiver of
taxes with the  necessary  furniture  and  fixtures  and  shall  provide
stationery  and  supplies and the cost thereof shall be a town charge to
be audited and paid as are other town charges.
§ 19. Compensation of receivers of taxes. Each receiver of taxes shall
receive for his services an annual  salary,  payable  in  equal  monthly
installments,  which shall be fixed by the town board. Such salary shall
be in lieu of the compensation provided by any other law.
§ 20. Clerks for receivers of taxes. The town board of each  town  may
authorize  the  employment  by  the  receiver  of  taxes  of one or more
assistants or clerks from time to time and for periods to  be  fixed  by

the  town  board  and  the town board shall fix the compensation of such
assistants or clerks and provide for the payment thereof  in  weekly  or
monthly  installments or otherwise and the same shall thereupon become a
town charge.
§  21.  Duties  of  receivers  of  taxes.  It shall be the duty of the
receiver of taxes in each town safely to keep  the  tax  and  assessment
roll  and warrant delivered to him by the board of supervisors until its
return to the county treasurer as herein provided; and  to  collect  all
taxes  and assessments levied in the town thereon, and upon any warrants
for that purpose to him directed and delivered, and to perform all other
duties imposed by law, and to that end he shall attend at his office and
at such other places at such times and at such hours as the  town  board
shall  direct;  and  for  the  necessary  expenses of such attendance at
places other than his office  when  directed  by  the  town  board,  the
receiver  of  taxes  shall  be  reimbursed  by the town upon bills to be
audited and paid as are other town charges.
§ 22. Notice to be given by receiver of taxes. Each receiver of  taxes
shall,  within one week after the receipt of the tax and assessment roll
and warrant, publish in such newspapers printed  or  circulated  in  the
town  or  elsewhere  as  the town board shall designate, a notice of the
receipt of such tax and assessment roll and warrant and that  the  taxes
and assessments therein may be paid to the receiver at the time and with
penalty  as  herein provided, and of the dates and places other than his
principal office when and where he will attend for the receipts of taxes
and assessments.
§ 23. Notice of collection of taxes. Any person or corporation who  is
the  owner  of,  or liable to assessment on an interest in real property
within any town of such county may file with the receiver of  taxes  for
such  town a notice stating his name, residence and post office address,
or in case of a corporation, its principal office, a description of  the
premises  with its number or other designation on the tax and assessment
roll, which notice shall be valid and continue in effect until cancelled
by such person or corporation.  Such  receiver  of  taxes  shall  within
twenty  days after receiving any warrant for the collection of taxes and
assessments mail to each person or corporation filing such notice at the
post office therein stated a tax bill for all taxes and assessments upon
such real property included in such warrant; the receiver of taxes shall
likewise within the same period mail a tax and assessment bill  for  all
taxes  and assessments upon real property assessed to any other taxpayer
whose address is known to the receiver or which by reasonable inquiry he
is able to ascertain. The expenses for postage, printing and  stationery
required  in sending such statements shall be a charge against the town.
The provisions of this section are for the benefit of taxpayers, and the
failure of such receiver of taxes to mail such tax and  assessment  bill
shall  not invalidate such tax and assessment nor prevent the accrual of
any interest or  penalty  imposed  for  the  non-payment  of  taxes  and
assessments,  nor  prevent the sale of such property for the non-payment
of taxes and assessments as provided by law. No further notice than that
herein required shall be deemed necessary either in the case of property
owned by a resident or non-resident.
§ 23-a. Receipts for taxes. The receiver  of  taxes  shall  issue  and
deliver  for  every  tax  and  assessment  paid  to him a receipt wholly
written with ink or partly printed and filled out with ink, in such form
and under such system as to details, numbering, stubs, carbon copies and
other details as the board of supervisors shall, subject to the approval
of the tax commission, prescribe, and the same shall be furnished to the
receiver by the board of supervisors and at the expense of the county.
§ 24. Duty of town clerk respecting non-resident taxpayers.  The  town
clerk  of  each town shall on or before December first, nineteen hundred
and twenty, make and file with the receiver  of  taxes  of  the  town  a
correct  transcript  of  notices  filed under section seventy of the tax
law,  which transcript shall become part of the records of the office of
the receiver of taxes, who shall thereafter proceed as if each person or
corporation named thereon had filed the notice required by the preceding
section of this act; and from and after the filing  of  said  transcript
the  provisions  of section seventy of the tax law shall no longer apply
to Suffolk county.
§ 25. Disposition of interest and penalty. All sums collected  by  the
receiver  of  taxes  for penalty or the charges provided by this chapter
shall belong to the town and shall be paid to the  supervisor;  and  all
sums,  whether  interest  or  penalty, collected by the county treasurer
after the return of the tax roll and warrant shall belong to the county.
§ 26. Return by receivers of taxes of unpaid taxes. 1.  Each  receiver
of  taxes  shall on or before June fifteenth in each year make return to
the county treasurer of all unpaid taxes and assessments on the tax  and
assessment  roll  annexed  to  his warrant, which he shall not have been
able to collect, verified by his affidavit as below provided,  and  upon
the  verification  thereof  by the county treasurer he shall be credited
with the amount of such account. The return shall consist of the tax and
assessment roll and warrant together with the affidavit of the  receiver
of  taxes  that  the  taxes and assessments therein appearing not marked
paid remain unpaid.
2. After making said return and before July first in each  year,  each
receiver  of taxes shall mail a notice to each person whose name appears
on said tax and assessment roll as the owner or occupant of or party  in
interest  in  a  parcel or parcels of real property contained therein on
which taxes or assessments appear not marked paid, at  the  address  set
forth   in   said   tax  and  assessment  roll.  Said  notice  shall  be
substantially as follows: "The records of this office indicate that  you
have neglected to pay the taxes levied against real property assessed to
you  for  the current tax year. You are hereby notified that pursuant to
law the tax rolls have been returned to the county  treasurer  and  that
unless  the unpaid taxes, plus interest and penalties, are paid prior to
the publication of the tax  sale  lists  which  will  occur  soon  after
September  first  next,  the tax lien against your real property will be
advertised for sale in the following newspapers  designated  to  publish
tax  sale  lists this year, to wit: (names of papers), and such tax lien
will be sold pursuant to such advertisement. For further information you
must communicate with the  county  treasurer  at  Riverhead,  New  York,
giving  him  your  name and address and a brief description of your real
property including map and lot number, if any.
§ 27. Extension of time for  collection.  The  county  treasurer  upon
application  of any receiver of taxes or upon his own motion, may extend
the time for the collection of taxes and assessments and the  return  of
unpaid  taxes and assessments in any town to a day not later than August
first following, and upon such extension the receiver shall pay over all
moneys collected by him, and his undertaking and the  liability  of  the
sureties  thereon  shall  not  be  affected  or  diminished  by any such
extension. The receiver shall, within five days after written request of
the county treasurer, render to  the  latter  a  report  of  the  moneys
collected  and  paid  over to the date of such report with all necessary
vouchers and statements supporting the same, and  upon  failure  of  the
receiver  to  render  such report within ten days after such request the
county treasurer may recall the warrant of such receiver and  resort  to
the remedies provided by the tax law for cases where the collector fails

to  pay  over  moneys  collected  by him, and the subsequent proceedings
provided by the tax  law  shall  be  pursued  by  the  officers  charged
therewith.
§ 28. School funds. After the filing of the undertaking above provided
of  the receiver of taxes, the town shall be responsible for the payment
to each school district  and  other  district  therein,  of  the  amount
collected  by  the  receiver  of  taxes  for  such  school  or other tax
district.
§ 29. Apportionment of taxes. After the levy of any tax or  assessment
upon  any  lands or premises, any person or persons claiming any divided
or undivided part thereof may pay such part of the tax or assessment and
charge due thereon as the receiver of taxes shall determine  to  be  the
just  and equitable proportion of the tax or assessment due thereon. The
assessors of the town in which the  said  premises  are  situated  shall
apportion  the  assessed  valuation  of  such  lands  and  premises when
requested by the receiver of taxes and shall certify  the  apportionment
to  him  and the receiver of taxes shall base his determination upon the
apportionment. The remainder of the tax, assessment and charge shall  be
a lien upon the residue of the lands and premises only. After the return
of  the  warrant and tax and assessment roll to the county treasurer and
before a sale for the  taxes  and  assessments  any  tax  or  assessment
returned  unpaid  may  in  like manner be apportioned by and paid to the
county treasurer. After a sale for  unpaid  taxes  and  assessments  and
within  the period fixed by law for redemption, the county treasurer may
in like manner apportion the amount due upon any  divided  or  undivided
part  of  the  premises sold and upon payment thereof allow and permit a
redemption from such sale of such  divided  or  undivided  part  of  the
premises,  and  thereafter  the tax sale shall be of and affect only the
remaining portion of said premises.
§ 30. Readjustment and compromise by board of supervisors.  The  board
of  supervisors  may in its discretion, upon application to it duly made
and upon  certificate  of  the  assessor  or  assessors  as  hereinafter
provided,  compromise  and  authorize  the  receiver  of taxes or county
treasurer to accept in  payment  a  lesser  sum  than  the  face  amount
including  any penalty of any tax or assessment which is unpaid, when it
shall be made to appear by such certificate of the assessor or assessors
of the town or of the tax district in which  the  property  is  situated
that  such  tax  or  assessment  by  reason  of  over  valuation, double
assessment, erroneous area or other error, which has not been  otherwise
corrected  without  fault  of  the  person  or  corporation assessed, is
erroneously or illegally assessed or levied or  is  in  fact  unjust  or
inequitable.
The  board  may fix a time within which the adjusted tax or assessment
shall be paid without penalty. Any deficiency resulting from  adjustment
or compromise of any tax or assessment shall be charged back to the town
wherein  the  error arose and be adjusted and apportioned in the same or
next ensuing tax levy as shall be just according  to  the  extent  which
such  town  or  portion  thereof benefited thereby in the same manner as
provided by the tax law in the case of refund of a  tax  erroneously  or
illegally assessed or levied.
§  32.  Application  of tax law. The tax law shall apply and govern in
all matters relating to taxation in Suffolk county not inconsistent with
the provisions of this act.
§ 33. The following acts  and  parts  of  acts  are  hereby  repealed:
subdivision three of section fifty-nine of chapter sixty-two of the laws
of  nineteen  hundred  and  nine,  as  added by chapter five hundred and
nineteen of the laws of nineteen hundred and  eighteen  and  amended  by
chapter  one hundred and eighty-nine of the laws of nineteen hundred and

nineteen; chapter one hundred and thirty-eight of the laws  of  nineteen
hundred  and  ten;  chapter eighteen of the laws of nineteen hundred and
eleven; and chapters one hundred and forty-seven and  four  hundred  and
twenty-eight of the laws of nineteen hundred and nineteen.
§  33-a.  The  provisions  of  sections  five, twenty-two, twenty-six,
forty-seven-a and forty-nine-a of this act in respect to the mailing and
publishing of notices are for the benefit  of  taxpayers  and  shall  be
construed to be directory only and not mandatory and the failure to mail
or  publish  such notice or failure of the addressee to receive the same
shall not invalidate or affect the validity  of  the  taxes  on  or  the
penalties  imposed  by  law  upon,  or of any tax sale of, real property
affected thereby.
ARTICLE 2
COLLECTION OF TAXES AND ASSESSMENTS BY SALE
§ 40. Collection of taxes and assessments shall be enforced  by  sale.
The  collection  of  every  assessment  and  every  tax upon real estate
returned by the receivers of taxes as  unpaid,  with  the  interest  and
additions,  shall be enforced by a sale of the real estate by the county
treasurer, subject to the right as hereinafter provided of the purchaser
or purchasers at such sale  to  change  or  convert  such  sale  into  a
transfer  of  the  tax  lien  or the right of the county to collect such
taxes. Such sale shall be held within six months  after  the  return  of
unpaid taxes to the county treasurer.
§  40-a.  Lien  of  mortgage  not  affected by tax sale. The lien of a
mortgage, duly recorded at the  time  of  the  sale  of  any  lands  for
non-payment of any tax or assessment thereon, shall not be destroyed, or
in  any manner affected, except as provided in this and/or the succeding
section. The purchaser at any such sale, or those  claiming  under  him,
shall give to the record holder of the mortgage a written notice of such
sale  requiring  him  to  pay the amount required to redeem the lands as
provided in the succeeding section, within six months after the time  of
filing  of  evidence  of  the  service  of  such  notice with the county
treasurer. Such notice may be given either personally or in  the  manner
required  by  law in respect to notices of non-acceptance or non-payment
of notes or bills of exchange. If redemption be  not  made  pursuant  to
such  notice,  the  mortgage  shall  be deemed to have been satisfied of
record at the time of such sale.
Within one month after the service of any such notice,  the  purchaser
or  any person claiming under him shall file with the county treasurer a
copy of the notice given, with the affidavit of a person,  certified  as
credible  by  the  officer  before whom the affidavit is taken, that the
notice was duly given and the manner in which it was given.
If the county treasurer shall be satisfied that the proper notice  has
been  duly  given, and if the premises have not been redeemed within the
prescribed time, he shall give to the purchaser or those claiming  under
him,  a  certificate  of  non-redemption  by  the mortgagee, which shall
include a statement of the date of sale and a statement that such notice
and proof of the giving thereof, has been filed as hereinbefore provided
which certificate may be  recorded  and  filed  in  the  office  of  the
recording  officer in which the mortgage is recorded, whereupon it shall
be the duty of the recording officer to note on the margin of the record
of such mortgage that it has been discharged as of  the  date  of  sale,
together with a reference to the book and page in which such certificate
of non-redemption has been recorded.
§  40-b.  Redemption by mortgagee. 1. The holder of any mortgage which
is duly recorded at the time of the sale, may, at  any  time  after  the
sale  of  all  or any part of the mortgaged premises for unpaid taxes or

assessments, and before the expiration of six months after the  time  of
filing  of  the  evidence  of  the  giving of the notice required by the
preceding section, or, if the notice required by  such  section  is  not
given  or, if evidence of the giving of such notice be not filed then at
any time within thirty-six months after the sale,  and  not  thereafter,
redeem  the  premises  so  sold, or any part thereof from such sale. The
redemption shall be made by filing with the county treasurer  a  written
description of his mortgage, and by paying to the county treasurer, upon
the  certificate  of the county treasurer, for the use of the purchaser,
or those claiming under him, the same amount which such holder would  be
required  to pay upon redemption of such premises if he were an occupant
thereof. In case of failure to redeem within the time herein  specified,
the  sale and conveyance thereof shall become absolute and the mortgagee
and all other persons claiming title by virtue of  any  mortgage  barred
forever. The holder of such mortgage shall have a lien upon the premises
redeemed  for the amount so paid with interest from the time of payment,
in like manner as if it had been included in the mortgage.
2. This section shall apply to sales made prior to March twenty-ninth,
nineteen hundred fifty, as well as to sales made on or after that  date,
except that the holder of any mortgage on property sold for unpaid taxes
prior to that date who still has a right to redeem under the statutes in
effect  at  the  time  of such sale, whether or not notice to redeem was
given or evidence of such notice filed, may redeem within twelve  months
after this act takes effect, and not thereafter.
§  40-c.  Cancellation of sales. The county treasurer shall not convey
any lands sold for taxes if he shall discover before the conveyance that
the sale was for any cause invalid or ineffectual to give title  to  the
lands  sold;  but  he  shall  cancel  the  sale  and forthwith cause the
purchase-money and  interest  thereon  to  be  refunded  out  of  moneys
appropriated    and   available   therefor   to   the   purchaser,   his
representatives or assigns.  If  the  error  originated  with  the  town
officers  the sum paid shall be a charge against the town from which the
tax was returned, and the board of supervisors shall cause the  same  to
be assessed, levied and collected and paid to the county treasurer.
If  the  county treasurer shall not discover that the sale was invalid
until after a conveyance of the lands sold shall have been  executed  he
may,  on  application  of  any person having any interest therein at the
time of the sale, on receiving proof thereof, cancel  the  sale,  refund
out  of moneys appropriated and available therefor to the purchaser, his
representatives or assigns, the purchase-money and interest thereon, and
recharge the town from which the tax was returned  with  the  amount  of
purchase-money and interest from the time of sale which the county shall
cause to be levied and paid to the county treasurer.
Where  the  county  treasurer  shall discover either before or after a
conveyance that a sale to the county as provided by  this  article,  was
invalid  or  ineffectual  as  aforesaid,  he  shall  cancel  the same as
aforesaid and charge or recharge the town as  aforesaid  but  no  refund
shall be made. The county treasurer may also on his own motion, cancel a
sale  and  charge  or recharge the town as aforesaid, where the sale has
been declared void by the courts, or where in the opinion of the  county
attorney filed with the county treasurer together with the evidence upon
which  such  opinion  is  based, such sale would be declared void by the
courts.
Nothing in this act contained shall affect or  impair  the  power  and
authority  of  the board of supervisors or any other body or officer, as
now provided by law, from compromising taxes and the payment thereof, or
reducing the rates of interest or  penalties  now  imposed  by  law  for
failure  to  pay any real property tax or water rate, or from correcting

any erroneous assessment; but on and after the affective  date  of  this
act  sales  for unpaid taxes in the county of Suffolk shall be cancelled
only by the county treasurer and in the manner provided by this  section
and sections forty-d and forty-e hereof.
§  40-d. Abandonment of claim of title under tax deeds on cancellation
of sale. Before the county treasurer shall cancel a tax  sale,  pursuant
to   the  provisions  of  this  article,  and  issue  a  certificate  of
cancellation, the party claiming under the tax deed issued from the sale
sought to be cancelled, his heirs  or  assigns,  shall  deliver  to  the
county  treasurer an instrument of abandonment of any and all claims and
interest under and  by  virtue  of  such  tax  deed  duly  executed  and
acknowledged  in  the  same manner as a deed, which shall not affect his
right to a refund, together with satisfactory  proof  that  he  has  not
conveyed  the  land  described  in  such tax deed or any part thereof or
interest therein. At the time of issuing the certificate of cancellation
the county treasurer shall transmit such instrument  of  abandonment  to
the  county  clerk.  The  county  clerk  shall record such instrument of
abandonment in a book of deeds in his  office  and  index  the  same  as
though the party executing it were a grantor in a deed.
This  section  shall  not  apply to any cancellation of a tax sale and
issuance of a certificate of cancellation thereof made on application of
one other than the purchaser, his heirs or assigns.
§ 40-e. Setting aside cancellation of sale. The  county  treasurer  is
hereby  authorized  and empowered and shall, upon the application of any
one whomsoever aggrieved thereby, set aside  any  cancellation  of  sale
made  by  him  or  by  any  of his predecessors in office, in any of the
following cases:
First.   When   such   cancellation   was   procured   by   fraud   or
misrepresentation.
Second.  When  it was procured by the suppression of any material fact
bearing on the case.
Third. When it was made under a mistake of fact.
Fourth. When such cancellation was made upon an application which  the
county   treasurer   or  any  of  his  predecessors  in  office  had  no
jurisdiction  or  legal  right  to  entertain  at  the  time   of   such
cancellation.
Eight days written notice of an application made under and pursuant to
this section shall be served upon the person upon whose application such
sale  was cancelled, or his heirs or grantees, the county treasurer, and
the county attorney; in case any of the parties to  be  served  are  not
residents of the state of New York, or cannot after reasonable diligence
be  found within the state of New York, such notice may be served by the
publication thereof in the two newspapers designated under this  article
for  the  publication  of  the advertisement of notice of sale of unpaid
taxes, once in each week for three weeks immediately preceding  the  day
upon which such application is to be made, and also by mailing a copy of
said  notice  to  each  of  said  parties  at  his  last  known place of
residence; and on or before the day of the first publication all  papers
upon which such application is to be made shall be filed with the county
treasurer.  The  county treasurer shall in all cases specify the grounds
upon which such cancellation is set aside, and every  such  cancellation
set  aside  by the county treasurer shall in every and all respects have
the same force and effect as though no  cancellation  thereof  had  ever
been made.
§  42.  Advertisement  of  notice of unpaid taxes by county treasurer.
After the receipt of the tax rolls from  the  town  tax  receivers,  the
county treasurer shall cause a notice to be published in two consecutive
issues  of  one  newspaper  in each town of the county of Suffolk, which

newspaper shall be designated by the county treasurer. Said notice to be
substantially as follows:
NOTICE TO TAXPAYERS
The  County  Treasurer  has  received  the tax rolls from the town tax
receivers, indicating unpaid taxes therein and unless such unpaid  taxes
with  interest  and accrued penalties be paid on or before (insert date)
the property against which said taxes are levied will be advertised and,
on the (insert date) thereafter sold. The tax rolls will remain open for
examination in the County Treasurer's office at Riverhead. Any  taxpayer
interested  may  send  a brief description of his property to the County
Treasurer and the amount of the unpaid tax, if any, will be forwarded to
him.
.............. County Treasurer
 
Such notice shall be published in said newspapers in a conspicuous place
mainly in agate or similar type in a space not exceeding  three  inches.
Such  notice shall specify the date on which such property will be sold.
The county treasurer may likewise publish said notice  in  one  or  more
other  newspapers  published  within  or without the county.  Failure to
mail or publish such notice will not invalidate or affect  the  validity
of any tax sale of property mentioned or described in said lists.
§  43.  Advertisement  of  notice of sale. The county treasurer shall,
within six months after the return, cause to be published at least  once
a  week  in  each week, for six successive weeks, in the two newspapers,
designated for the publication of concurrent resolutions, a list of  all
real  estate  so  liable to be sold for unpaid taxes and assessments and
together with a notice that said real estate will be on a day  specified
in  such  notice,  and the succeeding days, be sold at public auction at
the county center, Riverhead, Suffolk county, New York,  or  such  other
place  within  the county as the treasurer designates in such notice. If
the property affected is situated in a town other than that in which the
newspapers designated as above required are located,  those  parcels  so
situated from such list and notice shall also be separately published in
two  successive issues of a newspaper in the town in which such affected
property is located with such alternate newspaper to  be  designated  by
resolution  of the board of supervisors. By such advertisement the owner
or owners of such lands and tenements respectively shall be required  to
pay  the  amount  of such tax or assessment, with the said penalties and
interest thereon remaining unpaid, with the charges of such  notice  and
advertisement,  to  the  county  treasurer, and notice shall be given by
such advertisement, that if default shall be made in such payment,  such
lands  and  tenements  will be sold at public auction at a day and place
therein to be specified for the amount of the taxes, together  with  the
interest,  penalties  and  other  charges  thereon,  then a lien on such
property, and for the lowest rate  of  interest  during  the  period  of
redemption,  or  until such property be redeemed, at which any person or
persons shall offer to take the same; such list shall contain  the  name
of the owner or occupant of each piece of real estate to be sold, as the
same  appears  upon the assessment roll of the year in which such unpaid
taxes were levied, and a brief description of such real estate, and  the
total amount of such unpaid taxes, which said total amount shall include
all taxes, interest, expenses and other charges against the property for
the year or years advertised.
§  44. Copies of notice of sale to be furnished county treasurer. Each
paper advertising such notice of sale shall, without additional  charge,
furnish  and  deliver to the county treasurer not less than five hundred

copies of the notice of sale containing the complete list of real estate
advertised in such paper. The county  treasurer  shall  distribute  such
copies of the notice of sale to all applicants therefor without charge.
§  45.  Sale  of property for unpaid taxes. If the owner, mortgagee or
occupant of or party in interest in such real estate does not  pay  such
tax  or  assessment,  with  the costs, additions and charges, within the
period stated in such advertisement, then the  county  treasurer  shall,
without  further  notice,  commence  the sale of lands specified in such
notice of sale on the day set for that purpose  and  continue  the  sale
from day to day until every such lot or parcel is sold. Such lands shall
be  sold  for  an amount sufficient to pay all the taxes and assessments
due thereon for the years for the taxes of which said sale shall be made
with interest thereon to the time of sale, and all costs,  expenses  and
charges  accrued  thereon and, subject to reductions as herein provided,
said amount paid for such property shall  carry  and  bear  the  maximum
interest and penalties as follows: six per centum on the purchase price,
if  redeemed  within  six  months of date of sale. An additional six per
centum on the purchase price if redeemed after  the  expiration  of  six
months  and  within twelve months of the date of sale. An additional six
per centum on the purchase price if redeemed  after  the  expiration  of
twelve months and within a period of eighteen months of date of sale. An
additional  six  per  centum on the purchase price if redeemed after the
expiration of eighteen months and within a period of twenty-four  months
of  date  of sale. An additional six per centum on the purchase price if
redeemed after the expiration of twenty-four months and within a  period
of  thirty  months  of date of sale. An additional six per centum on the
purchase price if redeemed after the expiration  of  thirty  months  and
within  thirty-six months of date of sale. The rate of interest at which
any person or persons shall offer to take the lot or parcel of  land  to
be sold shall be established by his bid. The rate thus established shall
be  the  rate  of  interest  for  every period of six months or fraction
thereof up to the time of the redemption of the property purchased until
the expiration of three years, plus all taxes paid by the purchaser with
interest thereon at six per centum per annum to the date of payment.  At
such sale, rates of interest shall be bid in multiples of one per centum
or  a  flat  bid of no interest whatsoever and parcels shall be sold and
bid upon separately. If more than one  person  bids  the  same  rate  of
interest, the county treasurer or person conducting such sale shall sell
the  parcel  to  whichever  of such bidders as he in his sole discretion
shall determine. In any case, however, and as to any parcel, the  county
may  reject  any  and  all bids and bid in and purchase the same for the
county at a rate of interest as shall be established  by  resolution  of
the  county  legislature, but not to exceed the maximum rate of interest
as herein provided in which  event  the  bid  of  the  county  shall  be
preferred  over  all other bids. The county shall likewise be deemed the
purchaser at the rate of interest as herein provided for of all  parcels
which  are  not  sold  at sale. The county legislature may by resolution
exclude from such sale such parcels as it determines  where  the  county
has  entered  into any agreement concerning the disposition of tax liens
thereon with a tax district or other  person  pursuant  to  section  one
hundred  sixty-six-a  of  the  tax  law  or other provisions of law. The
foregoing rates of interest shall be applied whenever  those  rates  are
greater  than the rates of interest as established in section thirteen-c
of this tax act.
§ 45-a. Special provisions relating to certain  tax  sales  heretofore
held;  rates of redemption. 1. All sales of real estate for unpaid taxes
in the county of Suffolk in the years nineteen hundred thirty,  nineteen
hundred  thirty-one  and nineteen hundred thirty-two for unpaid taxes of

the years, respectively, nineteen hundred twenty-nine, nineteen  hundred
thirty  and  nineteen hundred thirty-one, are hereby validated in so far
as  their  validity  might  otherwise  have  been  affected  or  may  be
questioned by reason of the enactment of chapter ninety-nine of the laws
of  nineteen  hundred thirty or chapter three hundred thirty-five of the
laws of  nineteen  hundred  thirty-two,  amending  section  one  hundred
fifty-two of the tax law, or any other amendment to said section. In the
case  of  the redemption hereafter, either within the now unexpired term
of any three year period of redemption  or  after  the  commencement  of
foreclosure  proceedings,  of any parcel of real estate sold at any such
sale, or at the sale of real estate for unpaid taxes in such county,  in
the  year  nineteen  hundred  twenty-nine  for  unpaid taxes of the year
nineteen hundred twenty-eight, the amount representing interest  on  the
amount  paid  by the purchaser, or on the amount required to be realized
by the sale if foreclosed by the county,  to  be  included  in  the  sum
required to be paid to effect the redemption shall be computed and fixed
in  accordance with the rates established pursuant to section forty-five
of this chapter as  in  force  on  March  eighteenth,  nineteen  hundred
twenty-nine,  which,  as applied to such sales in redemptions hereafter,
are hereby established as follows: with respect to property so  sold  in
the  years  nineteen hundred twenty-nine or nineteen hundred thirty, and
redeemed after the commencement of foreclosure proceedings, the rate bid
by the purchaser, not exceeding fifteen per centum, multiplied  by  six;
with  respect  to  property  so  sold  in  the  years  nineteen  hundred
thirty-one or nineteen hundred thirty-two, the rate bid by the purchaser
multiplied by the number  of  periods  of  six  months  each,  plus  the
fraction  of  such a period, if any, that shall have elapsed at the time
of the redemption since the date of the sale.
2. Redemptions heretofore made  of  property  sold  at  any  tax  sale
mentioned  in  this  section  at  the  rates  bid  pursuant  to  section
forty-five of this chapter, and the cancellation and  discharge  by  the
county  treasurer  of  the  tax  for  which  sold, are hereby legalized,
ratified and confirmed. Any claim of any party to such transaction based
on alleged overpayment or underpayment  shall  be  enforceable  only  by
civil  action  against the person or corporation owing the same, if any;
and this subdivision shall not be construed as creating or extinguishing
or attempting to create or extinguish any  such  claim  or  a  liability
thereon.
3.  This section shall not impair nor in anywise affect any redemption
heretofore made at the rates  of  interest  prescribed  by  section  one
hundred  fifty-two  of  the  tax  law  of  real estate sold in the years
nineteen hundred thirty, nineteen hundred thirty-one or nineteen hundred
thirty-two. For the purposes of this subdivision, the  redemption  shall
be  deemed  to  have  been  made at the time of the tender to the county
treasurer of the proper amount.
§  45-b.  Tax  sale  in  November,  nineteen   hundred   thirty-three,
validated.    The  sale of real estate for unpaid taxes in the county of
Suffolk held by the  county  treasurer  in  November,  nineteen  hundred
thirty-three,  and  certificates  of  sale issued thereon to purchasers,
including such county, are hereby validated and confirmed in so  far  as
their  validity  might otherwise have been affected or may be questioned
by reason of lack of statutory authority with respect to  the  form  and
substance  of the notice of sale, the conditions and manner in which the
several parcels were offered for sale, the  basis  on  which  bids  were
permitted,  made  and accepted, the rates of interest, from a maximum of
twelve per centum down to one per centum, bid  by  the  purchaser.  With
respect  to  any of the foregoing matters or any acts done or committed,
before, during or after the sale, relating to  or  connected  with  such

matters,  failure  to comply with any provisions of law, including other
provisions of this chapter or section one hundred fifty-two of  the  tax
law  or  amendments  thereof,  shall  not affect or impair such sale and
certificates.  In  conformity with the terms on which the several pieces
or parcels were offered and accepted, and the provisions  of  this  act,
the amount of interest payable on redemption hereafter of any such piece
or parcel shall be computed and determined at rates as follows: The rate
thus  established by the bid shall be the rate of interest for the first
year, if the redemption be made within the first  year;  and  at  double
that  rate of interest per annum from the date of sale if the redemption
be made within the second year; and at treble that rate of interest  per
annum  from  the  date  of  sale, if the redemption be made in the third
year.
§ 45-c. Tax sales in October of  the  years  nineteen  hundred  forty,
nineteen  hundred  forty-one, nineteen hundred forty-two and in November
nineteen hundred  forty-three,  nineteen  hundred  forty-four,  nineteen
hundred   forty-five,   nineteen  hundred  forty-six,  nineteen  hundred
forty-seven,  nineteen  hundred   forty-eight   and   nineteen   hundred
forty-nine,  validated.  The sale of real estate for unpaid taxes in the
county of Suffolk held by the county treasurer in October of  the  years
nineteen  hundred  forty,  nineteen  hundred forty-one, nineteen hundred
forty-two, and November nineteen hundred forty-three,  nineteen  hundred
forty-four,  nineteen  hundred  forty-five,  nineteen hundred forty-six,
nineteen hundred forty-seven, nineteen hundred forty-eight and  nineteen
hundred  forty-nine and certificates of sale and deeds issued thereon to
purchasers including such county are hereby validated and  confirmed  in
so  far  as  their validity might otherwise have been affected or may be
questioned by reason of lack of statutory authority with respect to  the
form and substance of the notice of sale, conditions and manner in which
the  several parcels were offered for sale, the basis on which bids were
permitted, made and accepted and especially insofar as  there  may  have
been  any failure whatsoever to comply with all or any of the provisions
of section twenty-two of the  Suffolk  county  tax  act  as  amended  by
chapter  one  hundred  eighty-seven  of  the  laws  of  nineteen hundred
thirty-one.
§ 46. The county of Suffolk may purchase property  at  tax  sale.  The
county  of  Suffolk  is empowered to purchase lots or parcels of land at
such tax sale, and is further empowered to accept deeds and to foreclose
the certificates of sale and perform all other acts to perfect the title
of real estate  thus  acquired.  The  county  treasurer  shall  annually
furnish  the county legislature with a report of real estate acquired by
the county at such sales, which remains  unredeemed  and  to  which  the
county  is  entitled to a deed or upon which foreclosure proceedings may
be  commenced.  The  county  attorney  shall  conduct  all   foreclosure
proceedings and perform all legal work necessary on behalf of the county
under  the  supervision of the county legislature. Land thus acquired by
the county may be released or sold upon terms prescribed  by  resolution
of  the  county  legislature  by the county treasurer in the name of the
county, and with respect to the sale of surplus real property such terms
may include purchase money mortgages, installment contract sales or  any
other  means  of  selling  and financing. The county legislature may set
aside parcels of land thus acquired in various parts of the  county  and
hold the same for county purposes.
The  county may, by resolution of the county legislature, transfer and
assign any certificates of sales held by the county upon payment to  the
county  of  the  amount  of its bid with interest thereon to the date of
such assignment or transfer.
§ 46-a. Notwithstanding any provision of this act to the contrary, the
county may convey property or tax liens to the Suffolk  County  Landbank
Corporation pursuant to article 16 of the not-for-profit corporation law
for such consideration and on terms and conditions as the county and the
landbank may determine.
§  47.  When  purchasers  pay the amounts of their bids; possession of
premises purchased. The purchasers at such sale shall pay to the  county
treasurer  the  full amount of the bid therefor within one week from the
date of such sale, and thereupon the county treasurer shall  execute  to
each  purchaser,  including  the  county, a certificate in writing which
shall contain a description of the real  estate  purchased,  the  amount
paid  therefor,  the  interest or penalty thereon at which such property
was bid, the date of the sale and that the  same  was  sold  for  unpaid
town, county and state taxes or assessments as the case may be, the name
of the owner of such property as it appears on the books, and such other
information as the county treasurer shall deem expedient. Such purchaser
or  his  heirs  and  assigns  may, at any time after the time limited in
section forty-nine and section fifty-two of this act for the  redemption
of such premises shall have expired, and the notice therein provided has
been  given,  and  said premises shall not have been redeemed as therein
provided and title to such premises shall have been conveyed to  him  as
herein  provided,  and  not  before,  obtain  actual  possession  of the
premises by an action at law or by causing the  occupant  of  such  real
estate  to  be  removed  therefrom,  and  the  possession  thereof to be
delivered to him in the same manner, and in the  same  proceedings,  and
before the same officers as in a case of a tenant holding over after the
expiration of his term without the permission of his landlord.
§  47-a.  Payment of delinquent taxes in installments. 1. Definitions.
As used in this section:
(a) "Eligible delinquent taxes" means the combined  amount  of  unpaid
taxes, special ad valorem levies, special assessments, and any penalties
and  interest  which  have  accrued  and  which  the  county has bid for
pursuant to section forty-five of this act.
(b) "Eligible owner" means an owner of  small  business  property  who
occupies such property for such purposes.
(c)  "Small business" means property used for commercial purposes by a
business, the income of which did not exceed fifty thousand dollars  and
which  did  not  employ more than twenty full time employees at any time
since the date on which such taxes became a lien.
(d) "Income" means the net taxable income as defined by  the  internal
revenue  code  for  the  calendar year immediately preceding the date of
application for the installment payment  of  eligible  delinquent  taxes
pursuant to this section.
2.  Installment  payment  of  eligible  delinquent taxes. The eligible
owner may enter into an agreement  with  the  county  treasurer  to  pay
eligible  delinquent taxes in installments, as provided in this section,
at a date no earlier than one year after the date on which the  eligible
delinquent  taxes  became a lien nor no later than three months prior to
the last date on which the property may be redeemed pursuant to  section
forty-nine of this act, provided that all provisions of this section are
met.  The  burden  of  proof  of  eligibility for the provisions of this
section  shall  be  on  the  applicant.  The  applicant   shall   submit
documentation  to  the  treasurer  which  the treasurer shall deem to be
consistent  with  the  provisions  of  this  section  and  necessary  to
determine the eligibility of such applicant.
3.  Agreement  to  pay  installment  taxes. An eligible owner shall be
permitted to enter into an agreement to pay eligible delinquent taxes in
installments, as provided in this section, only where:
(a) All taxes, special  ad  valorem  levies  and  special  assessments
levied  subsequent  to  the  eligible delinquent taxes are paid prior to
approval of such agreement; or
(b)  Such eligible owner is not the owner of another parcel or parcels
within the county against which a tax lien  had  been  sold  for  unpaid
taxes  within  three  years  of  the  date  of  the creation of the lien
applicable to eligible delinquent taxes.
4. Agreement to pay eligible delinquent  taxes  in  installments.  The
agreement to pay eligible delinquent taxes in installments shall be kept
on  file  in the office of the county treasurer and shall be governed by
the provisions of this subdivision. The agreement shall provide:
(a) The term of the agreement,  which  shall  not  exceed  twenty-four
months;
(b)  The  payment  schedule, which shall be no less than bi-weekly and
may be monthly, quarterly or semi-annually;
(c) The payment shall be paid in equal installments  on  each  payment
due date;
(d)  The  interest  on  the total amount of eligible delinquent taxes,
less the amount of down payment made by the eligible owner, shall be one
percent  more  than  the  amount  as  determined  pursuant  to   section
thirteen-c  of  this act and at such rate in effect on the date that the
agreement is signed which rate shall remain constant during  the  period
of the agreement;
(e)  Where the amount of the installment is not received by the end of
the fifteenth calendar day after the payment due date,  a  five  percent
charge shall be added to the amount due for that installment period;
(f)  For  a down payment not to exceed twenty-five percent of eligible
delinquent taxes;
(g) Prepayments can only be made with the consent of  the  county  and
only in an amount equal to at least one installment sum, or any multiple
thereof, and only at the time an installment payment is due; and
(h)  Each  installment  shall  be due on the same calendar date as the
agreement date.
5. Default. (a) The eligible owner shall be deemed to be in default of
the agreement upon:
(i) non-payment of any installment within thirty days from the payment
due date;
(ii) non-payment of any  tax,  special  ad  valorem  levy  or  special
assessment  by  the  date  or date by which such tax may be paid without
penalty pursuant to paragraph (c) of section thirteen of  this  act  and
which is levied subsequent to the signing of the agreement; or
(iii) sale of the subject parcel.
(b)  In  the  event  of  a  default,  the  entire unpaid balance, with
interest and late charges, shall be due. The county shall have the right
to enforce the collection of the remaining unpaid tax lien  pursuant  to
this  act.  In  the  event  of a default and provided that the period to
redeem such property pursuant to section forty-nine  of  this  act  has,
except  for  the  provisions  of  this section, expired, the last day to
redeem such property shall be sixty days after the date of  default.  In
the  event  of  a  default  and  provided that the period to redeem such
property pursuant to section forty-nine of this act has not expired, the
last day to redeem such property shall be  the  date  provided  in  such
section.
(c)  Notwithstanding  section  fifty-two  of  this  act or section one
thousand fourteen of the real property tax law to the  contrary,  notice
of  unredeemed real estate which is in default of the provisions of this
section shall be given and published once  by  the  treasurer  at  least
thirty days prior to the last day to redeem such property as provided in

paragraph  (b) of this subdivision and the notice by first class mail to
the name and address  of  the  owner,  or  occupant,  as  shown  on  the
assessment roll shall be given no later than such date.
(d)  Where  an  eligible  owner  is in default and the county does not
elect to immediately  institute  procedures  to  enforce  its  tax  lien
purchase or to obtain a tax deed, the county shall not be deemed to have
waived the right to do so.
6.  Notification  of  potential  eligible owners. The county treasurer
shall notify, by first  class  mail,  all  potential  eligible  property
owners of property which is subject to a tax lien sale of the provisions
of  this  section.  Such notice shall be in the same manner and given no
later than fourteen days after such personal notice is provided  to  the
taxpayer  pursuant  to section one thousand two of the real property tax
law.
7. Tax lien; not affected. The provisions of this  section  shall  not
affect the tax lien against the property except in the reduction of such
lien  and that the lien shall not be assigned, sold or foreclosed during
the period of  installment  payments,  provided  that  such  installment
payments are not in default.
8.  The treasurer is authorized and empowered to establish other terms
and conditions which are consistent with and necessary to implement  the
provisions  of  this  section.  Such  terms  and  conditions shall be in
writing and available in the office of the treasurer.
§ 48. Two or more separate and distinct parcels of real estate may  be
included  in  one  transfer.  The  county  treasurer  may include in one
certificate of sale, to a purchaser at the tax sale, two or more lots or
separate and distinct parcels of real estate sold to the same purchaser,
provided, however, that such separate and distinct lots  or  parcels  of
real estate be offered separately at the public tax sale.
§  49.  a. Redemption of property sold for taxes. The owner of, or any
person interested in, or having a lien upon, any real  estate  sold  for
taxes   and   assessments   as   aforesaid,  may  redeem  unimproved  or
non-residential real estate at any time within twelve months  after  the
date  of  such  sale  and  may  redeem  residential  real  estate within
thirty-six months after the date of such sale upon the following  terms:
If  unimproved  or non-residential real estate is redeemed within twelve
months or if residential  real  estate  is  redeemed  within  thirty-six
months,  said redemption shall be made by paying to the county treasurer
the sum for which said property  was  purchased  with  the  interest  or
penalties  thereon, at which said property was bid, calculated and added
to such purchase price as provided in section forty-five hereof. If said
property  be  redeemed  after  the  commencement  of   the   foreclosure
proceedings  the  person redeeming the same shall pay in addition to the
aforementioned sums the bill of costs as prescribed in section sixty-one
hereof. The expenses allowed for searching in this section shall be part
of the foreclosure disbursements and not in addition  thereto.  In  case
such  payment be made to the county treasurer, he shall receive the same
for the benefit of the holder of the tax  certificate  thus  discharged,
and  shall  give  notice  thereof  to  the  purchaser,  or  the personal
representative or assignee or transferee  of  the  purchaser,  by  mail,
addressed  to  such  address  as  may  have been furnished to the county
treasurer. Immediately upon such payment  to  the  county  treasurer  as
herein  provided the tax sale certificate shall be discharged of record.
Upon receiving the surrender of the certificate of sale or assignment or
transfer thereof or a release of the property purchased duly executed by
the owner of record of such certificate of sale,  the  county  treasurer
shall  pay  the  amount  thus  deposited  to  the person or persons who,
according to records in his office, appear to be entitled thereto, or to

the personal representative of such person. The county  treasurer  shall
upon the release of the property purchased as provided in section fifty,
cancel and discharge the tax upon the record.
b.  The  term  "residential  real  estate" as used in this section and
sections fifty-one, fifty-two and fifty-five herein shall refer  to  all
real  estate  which  is  improved by a one, two or three family dwelling
unit.
c. Waiver of interest, penalties and fees for redemption  for  certain
persons  deployed  by  the  military.  The  applicable governing body or
department, upon approval by the Suffolk county legislature, in its sole
discretion, may permit an owner or  the  owner's  surviving  unremarried
spouse  of foreclosed residential real estate to redeem such real estate
without interest, penalties and fees provided that:
(1) the property is the owner's primary place of residence; and
(2) the owner demonstrates that foreclosure occurred after October  7,
2001; and
(3)  the foreclosure was a result of financial hardship constituting a
substantial loss of income by the owner due to being ordered  to  active
military  duty,  other  than training, in the United States armed forces
including the reserve components of  the  armed  forces  of  the  United
States; and
(4)  the  activation lasted for at least six contiguous months, or the
owner was killed in action during such activation; and
(5) the owner provides acceptable written evidence of the requirements
set forth in this subdivision to the commissioner of the  department  of
environment and energy.
§  49-a.  Extension  of period to redeem for agricultural property. 1.
Definitions. As used in this section:
(a) "Agricultural property" means not less than  five  acres  of  land
used  in  the  previous  two years for the production for sale of crops,
livestock and livestock products as defined by section three hundred one
of the agriculture and markets law, the income of which is at least five
thousand dollars in each year.
(b) "Eligible owner" means the  owner  of  agricultural  property  who
occupies and uses such property for agricultural purposes.
2.  Notwithstanding  sections  forty-nine,  fifty-one,  fifty-two  and
fifty-five of this act, the twelve month period to  redeem  agricultural
property  may  be  extended to a period of thirty-six months pursuant to
the provisions of this section. The owners of agricultural property  may
apply  to the treasurer on a form prescribed by such officer to have the
period of redemption of such agricultural property which has  been  sold
for  taxes  and assessments to extend the twelve month redemption period
prescribed in section forty-nine of this act to thirty-six  months  from
the date of such sale. If such application is approved by the treasurer,
all   references   in  sections  forty-nine,  fifty-one,  fifty-two  and
fifty-five which  refer  to  twelve  months  shall  be  deemed  to  mean
thirty-six months for such agricultural property.
3.  Such  application  shall  be made by the owner of such property no
earlier than the date of the tax lien sale nor later  than  thirty  days
prior  to  twelve  months  after  such  date.  Failure  to make a timely
application shall bar such owner from applying for or being  granted  an
extension  of  the  redemption  period  for  such  delinquent  taxes and
assessments. The burden of proof of eligibility for  the  provisions  of
this  section  shall  be  on  the  applicant.  The  owner  shall  submit
documentation to the treasurer which the  treasurer  shall  deem  to  be
relevant and consistent with the provisions of this section to determine
the eligibility of such applicant. Such documentation shall include, but
not  be  limited to, approval of an agricultural use assessment pursuant

to article twenty-five-AA of the  agriculture  and  markets  law  or  an
income  tax statement showing farm income and expenses as defined by the
internal revenue code for the period since  the  taxes  and  assessments
became a lien.
4.  The treasurer shall notify or cause to be notified, by first class
mail, all potential agricultural property owners of  property  which  is
subject  to  a tax lien sale or expiration of the twelve month period of
redemption of the provisions of this section. Such notice will be  given
in the same manner and no later than fourteen days after personal notice
is  provided to the taxpayer pursuant to section one thousand two of the
real property tax law or section fifty-two of  this  act,  whichever  is
appropriate.
5.  Tax  lien;  not affected. The provisions of this section shall not
affect the tax lien against the property except in the extension of  the
period to redeem such property.
§  50.  Release  and  transfer  of  lots and certificates of sale. The
purchaser or the owner for the time being of tax certificates of sale of
such several parcels or lots shall duly execute and acknowledge, in  the
manner  now  required  in the case of a deed, releases of each and every
parcel or lot, which has been redeemed through  the  county  treasurer's
office  or  directly  with  the purchaser or owner for the time being of
such tax certificates. Such releases shall be filed in the office of the
county treasurer.
§ 51. Rights of purchasers. The amount paid by a purchaser at such tax
sale, together with the progressive interest or  penalties  thereon,  at
the  rate  of  his  bid  together  with the costs and expenses as herein
provided, shall be due and payable to such purchaser twelve months  from
the  date of such sale of unimproved or non-residential real estate, and
thirty-six months from the date of such sale of residential real estate,
unless the same becomes due at an earlier date by  the  service  of  the
personal notice upon the owner, occupant, mortgagee and other interested
persons, as provided herein.
§ 52. Notice of unredeemed real estate; notice to redeem. 1. Notice of
unredeemed  real  estate  shall  be  given  and  published by the county
treasurer at least three months before  the  expiration  of  the  twelve
months  allowed for the redemption of unimproved or non-residential real
estate sold by him for taxes and assessments, or at least  three  months
before   the  expiration  of  the  thirty-six  months  allowed  for  the
redemption of residential real estate, the last  publication  to  be  at
least  six  weeks before the expiration of such twelve months applicable
to unimproved or non-residential real estate, and before the  expiration
of  the  thirty-six  month period applicable to residential real estate.
Notwithstanding the provisions  of  subdivision  three  of  section  ten
hundred  fourteen  of  the  real  property tax law, the county treasurer
shall send the notice required by subdivision three of such  section  no
later  than  the initial date of publication required by subdivision one
of such section. In all other respects notice of unredeemed real  estate
shall be as provided in the real property tax law.
2.  Whenever  by  any  provision  of  the  real property tax law it is
provided that any notice may or shall be given or filed within a  period
measured  by  reference  to  the time allowed for the redemption of real
estate sold for taxes and assessments or by reference to the time of the
sale, such provisions shall be construed  as  referring  to  the  twelve
month  period for redemption herein provided in respect to such sales of
unimproved and non-residential real  estate  and  thirty-six  months  in
respect  to  residential real estate in Suffolk county. Notices required
to be served upon occupants of real estate or  others  pursuant  to  the
real  property tax law in relation to the redemption of such real estate

from tax sales shall state that such real estate may  be  redeemed  upon
the  payment  of  the  moneys  specified  by  law  to  be  paid upon the
redemption of such real estate.
3.  Notice shall be given by the purchaser of any real estate sold for
taxes under the provisions of this act in the manner and under the terms
prescribed by the real property tax law and notice to  redeem  from  any
such sale and notice to occupants shall be made and given as provided by
such  law.  The  provisions  of  the  real  property tax law relating to
redemption shall continue to  apply  to  the  matters  covered  thereby,
except  as  herein  otherwise  provided,  and  except  that  the rate of
interest to be paid upon any redemption shall be at the rates  fixed  by
this act.
§ 53. Conveyance of property not redeemed. If such real estate, or any
part  thereof,  be  not redeemed as herein provided the county treasurer
shall execute to the purchaser, including the county, its or his  heirs,
successors,  or  assigns,  upon the performance by such purchaser of the
conditions herein provided, and upon surrender of  said  certificate  of
sale or upon delivery or a release of such real estate to the grantee as
herein  provided  and  upon  the  purchaser's  taking  and paying for an
assignment of all outstanding prior tax liens held by  the  county  upon
the  premises, including all unpaid taxes appearing in the book or books
which the county treasurer is authorized and empowered  to  compile  and
maintain  pursuant  to the provisions of chapter one hundred five of the
laws of nineteen hundred twenty, and upon the filing of proof of service
of notice upon owners and other interested persons as herein and in  the
general  tax  law  provided,  a conveyance of real estate so sold, which
conveyance shall vest in the grantees an absolute  estate  in  fee.  The
county  treasurer  shall  be  entitled  to  demand and receive from such
grantee, for the use of  the  county,  the  sum  of  five  dollars,  for
preparing  such  conveyance.  Every such conveyance shall be attested by
the county treasurer and the  seal  of  the  county  treasurer  attached
thereto,  and  when  so  executed shall be presumptive evidence that the
sale was regular, and also presumptive  evidence  that  all  proceedings
prior  to  the sale, including the assessment of the lands sold, and all
notices required by law to be given previous to the  expiration  of  the
time  allowed  by  law  for  the  redemption  thereof,  were regular and
according to law. After three years from the date of record of any  such
conveyance  in the Suffolk county clerk's office, such presumption shall
be conclusive. Every certificate  of  sale  or  conveyance  executed  in
pursuance  of  this act may be recorded in the same manner and with like
effect as a deed acknowledged or proved before any officer authorized by
law to take proof and acknowledgment of  deeds.  Two  or  more  lots  or
parcels  of  real  estate sold to the same person may be included in the
same tax deed.
§ 53-a. Deed to be recorded by county treasurer. That any  grantee  or
purchaser  entitled  to  a  deed from the county treasurer as herein set
forth, shall, in addition to the payments herein before required to  pay
to  the county treasurer an amount sufficient to record such deed in the
county clerk's office. All payments for the recording of the deed  shall
be  made  payable to the county clerk. Any such conveyance shall be duly
recorded by the county treasurer in the county clerk's office of Suffolk
county prior to the delivery of such deed to the grantee or purchaser.
§ 54. Action by purchaser. The holder including the county of Suffolk,
of any certificate of sale, heretofore  or  hereafter  executed  by  the
county  treasurer,  instead  of  taking  a  conveyance  of  the property
purchased, or the  holder  of  any  tax  deed  executed  by  the  county
treasurer  of  Suffolk  county within five years after the date thereof,
may at his option recover the amount paid for such property, as in  such

certificate  or  deed  mentioned with all interest, penalties, additions
and expenses allowed by law, and for that purpose may maintain an action
in the supreme court or in the county court of Suffolk  county  to  sell
such property. Jurisdiction of such action is hereby conferred upon said
county court.
§  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.
§ 56. Parties to the  action.  The  plaintiff  in  such  action  shall
include  and  join  therein  and may likewise recover upon all prior and
subsequent certificates of sale or tax deeds dated within five years  of
the  commencement  of the action, held by him, executed by the treasurer
of Suffolk county relating to the same real  property  in  whole  or  in
part.    He  may include and join in one action all such certificates of
sale or tax deeds relating to two or more separate and distinct  parcels
of  real property belonging to the same person or to two or more persons
or corporations, provided, however, that all lots or  parcels  belonging
to separate persons shall be distinctly set forth in separate paragraphs
of the complaint and shall be sold under such proceedings separately. He
shall  make  parties  to  the  action the owner of and all other persons
interested in the real property affected, or any part thereof, including
the holders of all other prior and subsequent certificates  of  sale  as
shown by the records in the county treasurer's office at the time of the
commencement  of such action. The county of Suffolk or the people of the
state may be made parties to such an action the same as a natural person
and the summons shall be served on the attorney-general who shall appear
on behalf of the state, and the complaint shall set forth in addition to
the other matters required to  be  set  forth  by  law,  detailed  facts
showing the particular nature of the interest in or the lien on the said
real property of the county of Suffolk or the people of the state of New
York.
§  57. Court shall determine and enforce all rights of parties to said
action. The court shall have full power to determine and enforce in  all
respects  the  rights, claims and demands of the several parties to said
action, including the rights, claims and demands of  the  defendants  as
between  themselves,  to  direct  a  sale  of such real property and the
distribution or other disposition of the proceeds of sale. Any party  to
the action, including the county of Suffolk, may become the purchaser at
any such sale.
§  58.  Distribution  of  proceeds  of  sale.  The  plaintiff  and the
defendants in said action, including the county of Suffolk, who are  the
holders of certificates of sale, shall be paid from the proceeds of sale
the  several  amounts  paid  for  real estate purchased as mentioned and

described in the certificates of sale held by them, with  all  interest,
penalties,  additions,  costs and expenses allowed by law, so far as the
said proceeds shall suffice to pay the same, in the order of the  lawful
priority  of the liens and the interest of the respective parties in and
against the premises as the same may be determined in  this  action.  It
shall  be  sufficient  for any such defendant to set forth in his answer
his certificate  of  sale  or  the  substance  thereof  with  the  other
allegations in effect as herein provided with regard to the complaint in
the  action. A defendant alleging irregularity or invalidity in any tax,
assessment or  sale  shall  particularly  specify  in  his  answer  such
irregularity or invalidity.
§  59.  Remedies  herein  provided  are  additional. The remedy herein
provided for the recovery of the amount due the purchaser by action  and
foreclosure  shall  be  in addition to all other remedies allowed by law
with regard to certificates of sale and tax  deeds,  and  shall  not  be
dependent  upon them, or any of them; provided, however, that nothing in
this act contained shall be held to revive  or  validate  any  claim  or
demand, the enforcement of which otherwise is barred by lapse of time.
§  60. Conveyance vests absolute fee in purchaser. The conveyance made
pusuant to a judgment in any action brought as  herein  provided,  shall
vest in the purchaser all right, title, interest, claim, lien and equity
of  redemption  in  and against the premises sold, of all the parties to
the action, and of all persons claiming under them, or any or either  of
them,  subsequent  to  the  filing  of  a  notice of the pendency of the
action,  or  whose  conveyance  or  encumbrance  is  subsequent  or   is
subsequently  recorded,  except  subsequent  taxes  and assessments, and
sales on account thereof, and except taxes and  assessments  which  were
liens  on the premises at the time of the filing of a notice of pendency
of the action, but for the nonpayment of which  no  sale  had  been  had
prior  thereto  and  any  sale  on  account  of such taxes, and all such
parties and persons shall  be  barred  and  forever  foreclosed  by  the
judgment  in  said action of all right, title, interest, claim, lien and
equity of redemption in and to the premises sold, or any  part  thereof,
except  as  aforesaid.  The  judgment  in any such action may direct the
cancellation or satisfaction of record of taxes,  assessments  or  other
claims of any of the parties to the action.
§  61. Costs and allowances. The court may in its discretion designate
the sheriff of Suffolk county as the officer to make the  sale  of  real
property in any action or proceeding brought as herein provided, and the
sheriff  shall  serve  without  charge.  Unless  the  judgment otherwise
directs, the officer making the sale must, out of  the  proceeds,  first
pay,  as  a  part of the expenses of the sale, all taxes and assessments
which are liens upon the property sold, and which have become such prior
to or subsequent to the filing of notice of pendency of the action,  and
redeem   the   property  sold  from  any  sales  for  unpaid  taxes  and
assessments, which were had subsequent to the filing of such  notice  of
pendency  of  action. The plaintiff's costs and allowances, exclusive of
disbursements, shall be  the  same  as  the  costs  and  allowances  now
provided by the civil practice act and rules of procedure in the case of
foreclosure  of  mortgages  on  real estate by action, except that there
shall be no allowances by statute or by  the  court  unless  the  amount
recovered is in excess of five hundred dollars.
§  62.  Foreclosed tax certificate not arrears. Any party to an action
to foreclose a tax certificate or tax deed or any purchaser or any party
in interest may give notice of such foreclosure to the county  treasurer
after  the  sale  of  such  property  pursuant  to a judgment under such
proceeding, and after such notice has been duly served, the items  which
constituted  the  tax  lien  thus foreclosed shall not be entered by the

county treasurer, or the town receiver of taxes on any bill  or  in  any
yearly  assessment  roll, so long as the judgment of foreclosure of such
lien remains in force.
§  63. Presumption of validity of tax. It shall be presumed that every
tax levied and assessment made is valid and regular, and  that  all  the
steps  and  proceedings  required  by  law were taken and had, until the
contrary shall be made to appear. Any action or proceedings commenced by
any person or persons to test the validity  or  regularity  of  any  tax
levied  or  assessment made shall be commenced within two years from the
date of the receipt of the tax warrant by the town  receiver  of  taxes.
The  invalidity  or  irregularity  of any tax or assessment shall not be
available as a defense to any action or proceeding commenced  after  the
expiration  of two years from the delivery of such warrant as aforesaid,
or for the enforcement of any right or title,  by  virtue  of  any  sale
thereunder,  unless  an  action  or  proceeding  to test the validity or
regularity of such tax or assessment shall have  been  commenced  within
the  time  hereinbefore  limited  for  commencing the same, and shall be
still pending, or such tax or assessment shall have been adjudged to  be
irregular and invalid.
§  64.  Reimbursement for invalid or irregular tax lien or certificate
of sale. When any purchaser under such sale or  his  heirs  or  assigns,
shall  be unable to recover or retain possession of any real estate sold
to him, by reason of any irregularity or error in the assessment of  any
person  or  property,  or  the  levying  of  any  tax thereon, or in any
proceedings for the collection of any tax the county treasurer, with the
approval of the county auditor shall reimburse the purchaser  for  money
so  paid, with interest from the time of its payment, at the rate of six
per centum per annum, and thereupon the board of supervisors shall order
a reassessment of any amount or sum so paid upon the same real estate or
against the same person, which shall for all the purposes of this act be
deemed, and taken to be, an original general county tax or assessment as
of the date of such reassessment.
§ 65. Record of transfers of tax liens.  The  county  treasurer  shall
enter  and record in his office his proceedings upon such sales, and all
certificates granted by him, and all assignments  of  certificates,  and
releases of lots authorized by section fifty hereof, and all redemptions
and  all  proceedings whereby sales are defeated or discharged. He shall
also file and record all notices of sales  published  by  him,  together
with  his own affidavit, or that of the publishers aforementioned of the
papers in which said advertisements were published, of  the  publication
of said notices, and all other notices which have been given by him; and
he  shall  keep  a  record of all certificates and evidence made by him,
under this act.
§ 66. Cancellation of void tax. When it shall be discovered  that  the
proceedings  in  levying any tax, or in making any assessment, have been
so  irregular  as  to  render  them  illegal  and  void,  the  board  of
supervisors  may annul them, or may annul all of them, subsequent to and
including the irregularity, and such  board  may  direct  the  board  of
assessors  of  the  town  in which said property is located to levy anew
such tax or assessment, or such board may direct  the  proceedings  anew
from the point where the irregularity occurred.
§  67.  Reissue of certificate of sale. If a certificate of sale shall
have been lost or destroyed, the county treasurer shall, upon submission
to him of satisfactory evidence of such loss  or  destruction,  issue  a
duplicate   of  the  original  certificate.  The  evidence  of  loss  or
destruction must be in writing, proved  by  the  oath  of  one  or  more
persons  to  the  satisfaction  of the treasurer, who shall preserve the
same in his office.
§ 68. Recording of tax deeds; cancellation. All tax deeds executed  as
herein  provided  may be recorded as other conveyances of land under the
laws of this state. Such deeds, and also deeds issued on any  prior  tax
sales,  if  not  recorded  in  the  office  of  the county clerk, may be
returned  to  the county treasurer and cancelled for sufficient cause at
any time. Such cancellation shall terminate all rights of the  purchaser
thereunder.  The owner of any certificate of sale issued or any tax sale
shall not be required to apply for  conveyance  of  the  land  described
therein within four years after the expiration of one year from the last
day  of  sale,  as required by the tax law, but may apply for and obtain
such conveyance at any time prior to bringing action for foreclosure. If
the owner of any certificate (except the county, and  the  purchaser  at
the  tax  sale  who  is the owner with a duly recorded title of the land
sold) does not apply for a conveyance within the period of  eight  years
from  date  of sale so allowed for bringing such action, the certificate
shall become void, and no claim can be maintained under the purchase.
§ 69. Removal of buildings on lands sold. Any person  who  under  such
deed  may  enter  into possession of such real estate and erect or place
any building, building materials, or other property thereon, shall  have
the right in case he shall be ousted by any person claiming adversely to
said  deed,  within  three  months  after  trial,  judgment or ouster or
rejectment, to remove said building, building materials or property from
said real estate.
§ 70. County treasurer to furnish supervisors with  list  of  arrears.
Following  each  tax sale the county treasurer shall make and shall file
with each town supervisor, on or before the first day  of  September  of
each  year, a list of all property sold for unpaid taxes and assessments
in such town remaining unredeemed. All sales of property for non-payment
of taxes or assessments shall be considered arrears and be  included  in
such  list  until  the  expiration  of  the  redemption period as herein
provided or until the  property  is  foreclosed  and  notice  hereof  is
received  by  the  county  treasurer  as  provided  in section sixty-two
thereof. The supervisor of each town shall thereupon place in  a  column
provided  therefor  the  word  "arrears"  after  the description of each
parcel of land as shown on the above mentioned list.
§ 71. Bill of taxes to show arrears. There shall be a ruled column for
arrears in every tax bill rendered for taxes  for  lots  on  which  said
arrears  or  assessments may be due, or may have been sold and are still
redeemable, in  which  shall  be  written  opposite  the  entry  of  the
description of said lot or parcel of land "Arrears" and at the bottom of
said  bill shall be printed "Whenever any tax or assessment shall remain
unpaid for six months from February first, the property will be sold  to
satisfy  such  arrears  of  taxes  or  assessment,  and  all  taxes  and
assessments up to a day to be named in the advertisement  of  sale.  The
amount  of  arrears  may  be  obtained  from  and  paid  to  the  county
treasurer."
§ 72. The validity of taxes and sales of  real  estate  not  affected.
Nothing  contained  in this act shall be held or construed in any way as
affecting the validity of the lien of any tax heretofore levied,  or  of
any sale of lands, for the nonpayment of such taxes heretofore held.
§  73. Affidavits of publication of necessary notices to be preserved.
It shall be the duty of the county treasurer to  procure,  preserve  and
register in his office, affidavits of the publication of all the notices
by  this  title  required  to be published, and such affidavits shall be
presumptive proof of such publication in all the courts of this state.
§ 74. When certificate of sale deemed a tax  lien.  When  a  purchaser
files an election that his purchase or tax deed shall be the purchase of
the  tax  lien  or  the  right  of  the  county and of each town, school

district and other district in the county to receive taxes,  assessments
and  other  liens,  the  certificates  of sale or tax deed, held by such
purchaser, shall thereafter be deemed a transfer of  the  tax  lien,  or
right of the county to collect such taxes. And in proceedings to recover
the  amount  due the holders of such certificate, as herein provided, it
shall not be necessary to plead or prove any action, proceedings,  right
of  action  preceding  the  delivery  of  such certificate by the county
treasurer, nor to establish the validity of the tax lien transferred  by
such certificate.
§  75.  Payment of taxes by purchaser; penalties thereon. The owner or
holder of a certificate of sale  of  lots  or  parcels  of  real  estate
purchased  at  the  tax sale, provided for herein, may at any time after
annual return of taxes and assessments to the county  treasurer  by  the
receiver  of taxes, pay to the county treasurer any such and older taxes
or assessments as are a lien on such property; and the  holder  of  such
certificate  making  such payment of said taxes shall be entitled to and
shall receive the full amount of the taxes thus paid with  interest  and
penalties  thereon  from the date of payment at the same rate prescribed
in  section  forty-five  hereof,  provided  such  purchaser  shall  have
notified  the  county  treasurer thereof immediately upon the payment of
any such tax. Such taxes with the same interest  and  penalties  thereon
from  the date of such payment as herein provided shall become a lien on
said property and payable at the time of the redemption thereof, or  out
of  the  proceeds  realized  at  the  sale  of  said  property under the
foreclosure of the certificate of sale as provided in this act.
§ 76. When lands imperfectly described. When any lands are imperfectly
described in any tax or assessment roll, the board  of  supervisors  may
direct  the  board  of  assessors  of the town in which such property is
located to correct the  description.  The  board  of  assessors  of  the
respective  towns  may  at  any time before the lands are advertised for
sale for the nonpayment of tax  or  assessment,  correct  the  imperfect
description and not thereafter.
§  77.  Tax  agent.  A  mortgagee of lands situated in the county, who
resides out of it, may appoint an elector  of  the  county  as  his  tax
agent.   Upon  the  presentation  of  such  appointment  to  the  county
treasurer, he shall file the same, and register the names and  addresses
of such tax agents in a book to be kept by him for that purpose.
§  78.  Short  title. This act shall be known and may be cited as "The
Suffolk county tax act."
* § 34. All acts and parts of acts inconsistent  herewith  are  hereby
repealed.
* NB Section 34 was not redesignated when article 2 was added.
* §  35.  This  act  shall  take  effect  immediately, except sections
fifteen to twenty-six,  inclusive,  and  twenty-eight,  twenty-nine  and
thirty-three,  which  shall  take  effect  on  September first, nineteen
hundred and twenty.
* NB Section 35 was not redesignated when article 2 was added.