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New York 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.  § 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.

  
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Last modified: September 11, 2016