2016 New York Laws
SCT - Suffolk County Tax Act

ARTICLE 1
                       ASSESSMENTS; COLLECTION OF TAX
                                BY COLLECTORS
    Section  1.  Assessment  rolls. The assessment rolls to be prepared by
  the assessors of the towns of  Suffolk  county  shall  provide  for  the
  separate  description of each separately assessed parcel of real estate,
  each special franchise, and shall contain such columns and other matter,
  requisite to the provisions of this chapter and the tax  law  applicable
  thereto,  as shall be prescribed by the board of supervisors, subject to
  the approval of the tax commission, and the  board  of  supervisors  may
  prescribe   regulations  for  the  convenient  grouping,  assessing  and
  taxation of subdivided lands which shall be observed by the assessors.
    § 2. Salary of assessors. The assessors in each town shall receive  an
  annual  salary  which  shall  be fixed by the town board, and shall be a
  town charge and shall be payable in  equal  monthly  installments.  Such
  salary shall be in lieu of the compensation provided by any other law.
    §  3.  Refund  of  taxes;  town  assessment  roll. The assessment roll
  prepared by the assessors of each town shall be the official  assessment
  roll  for  the town and for every school district and other tax district
  lying within the town for which said assessment roll was prepared so far
  as it concerns property lying within such school or other tax district.
    If in a final order in any proceeding under  article  7  of  the  real
  property  tax  law  it  is  determined  that the assessment reviewed was
  excessive, unequal or unlawful, or that real property was misclassified,
  and it is ordered or directed that the same  be  corrected  or  stricken
  from the roll, and such order is not made in time to enable the assessor
  or  other  appropriate officer, board or body to make a new or corrected
  assessment or to strike such assessment  from  the  roll  prior  to  the
  imposing  of  any  tax or special ad valorem levy upon the real property
  the assessment of which has been determined to be excessive, unequal  or
  unlawful,  or  which  has  been determined to be misclassified, then any
  amount at any time collected upon such excessive,  unequal  or  unlawful
  assessment,  or  as a result of such misclassification, as determined in
  such order shall, in the same manner as other  county  charges,  and  as
  otherwise  provided in the real property tax law, be audited and paid by
  the county to the petitioner or other person paying such  tax  or  other
  levy,  including  interest  thereon as provided in article 7 of the real
  property tax law. So much of any tax or other levy,  including  interest
  thereon, as shall be refunded which was imposed for town, county special
  district  or  school  district, as hereinafter provided in the following
  paragraph, purposes shall be charged by  the  county  to  such  town  or
  special  district  and  charged  by  the town to such school district as
  hereinafter provided. Notwithstanding anything to the  contrary  herein,
  if the assessment is reduced by such order by an amount not in excess of
  ten  thousand  dollars,  the  entirety  of  the amount refunded shall be
  charged by the county  to  the  town  in  which  the  real  property  is
  situated.  The  county may, with the consent and agreement of such town,
  special district or school district,  finance,  pursuant  to  the  local
  finance law, for such period, or any lesser portion thereof, as shall be
  authorized  by  the  local  finance law, in whole or in part, the amount
  authorized hereunder to be charged by the county to such town or special
  district or by the town to such school district  and  provide,  in  such
  consent  and  agreement,  for the annual repayment of a sum equal to the
  principal of, interest on and redemption premium, if any, together  with
  a  sum to be agreed upon as the share of the county's costs and expenses
  incidental to the issuance of obligations to finance the  aforedescribed
  amount, to be paid by the county in the next fiscal year with respect to
  the  amortization  and payment of such financed amount or which has been

  paid by the county in that fiscal year and which has not previously been
  so charged with respect to the amortization and payment  of,  and  costs
  and expenses incidental to, such financed amount.
    Any  final  order in a proceeding under article 7 of the real property
  tax law which orders  or  directs  the  correction  or  striking  of  an
  assessment   appearing  on  that  portion  of  a  town  assessment  roll
  applicable to a school district, shall be  binding  on  such  town.  Any
  amount  of taxes of such school district at any time collected upon such
  assessment in excess of the amount which would have been paid  had  such
  assessment  been  made as determined by such order, shall be refunded by
  the county and shall be charged by the county to such town. Such  refund
  shall  not  be charged by the town to such school district, except where
  the assessment subject to such  proceeding  is  applicable  to  property
  improved  by  a  nuclear powered electrical generating facility. In such
  case, the town shall charge such school district  any  amount  of  taxes
  collected  by such school district upon such assessment in excess of the
  amount which would have been paid  had  such  assessment  been  made  as
  determined by such order.
    The assessors of any town may make copies of any assessment roll or of
  a  portion  thereof,  or  tax roll, which copy when certified by them as
  correct may be used in all respects as  and  for  an  original  roll  or
  portion thereof.
    §  3-a.  Dates on assessment-rolls and tax levy receipts. The board of
  assessors and the  receiver  of  taxes  of  each  town  shall  date  the
  assessment-rolls  and  the  tax  levy receipts of their respective towns
  covering taxes  and  assessments  assessed  and  levied  each  year  and
  receipts for the payment thereof with both the year in which so assessed
  and  levied and the next succeeding year, so that the assessment-roll of
  each town prepared in the year nineteen hundred thirty-five and required
  to be delivered as the tax and assessment-roll to the receiver of  taxes
  therein on or before December first, nineteen hundred thirty-five, shall
  read  "Assessment-roll  1935-1936"  and  the receipts for payment of the
  taxes and assessments therein shall read "1935-1936 Tax  Levy  Receipt,"
  and the assessment-rolls and tax levy receipts thereafter prepared shall
  be dated and shall read correspondingly as herein required.
    §  4. Assessment in separate districts to be apportioned. The board of
  assessors in each town shall before completing the assessment roll  make
  all necessary apportionments of valuation of property, including special
  franchise  assessments  on  the roll, which is situated partly in two or
  more tax districts.
    § 5. Completion of assessment roll. All assessments shall be  made  as
  of  March  first.  The  assessors shall complete the assessment roll and
  mail notices of increased assessments to property owners  on  or  before
  the  first  day  of  May  of each year and shall meet for the hearing of
  complaints on the third Tuesday of May in each year, and  in  all  other
  respects  except  as herein modified shall proceed in the completion and
  certification of the assessment roll as directed by the tax law.
    § 6. Final completion and filing of assessment  roll.  The  assessment
  roll  shall  be completed, verified and filed on or before the first day
  of July in each year.
    § 7. Certification of school districts. The board of assessors of each
  town shall immediately upon completing and verifying the assessment roll
  in each year ascertain therefrom the total  assessed  valuation  of  the
  taxable  property within each school district appearing on the roll, and
  on or before the first day of September in each year shall  certify  the
  same  to the respective boards of education or the trustees of each such
  district.

    § 8. Certification and levy of school tax. The board of  education  or
  the  trustees  of  each school district shall thereupon and on or before
  the first day of October in each year, upon the total assessed valuation
  of the taxable property within their school district as certified by the
  board  of  assessors  in  the  current  year  as  hereinbefore provided,
  compute, ascertain and  adopt  the  tax  rate  per  hundred  dollars  of
  assessed  valuation  necessary  to  raise  the  amount required for said
  district for the amount of  the  budget  and  for  all  other  necessary
  amounts  to  be raised by taxation as provided by law, and shall certify
  said rate and the total amounts to be raised thereby to  the  supervisor
  of the town.
    §  9.  Creation  of  contingent fund in school districts. The board of
  education or the trustees  of  any  school  district  may  in  the  year
  nineteen  hundred  and  twenty or in any subsequent year, in addition to
  the amount of the budget and other lawful taxes to be raised on the  tax
  roll  of  said  year, include in the total so to be raised an amount not
  exceeding thirty per centum of such total, which amount shall  be  known
  as  the  contingent  fund  and  shall  be applied to the purposes of the
  budget of the succeeding year in anticipation of the tax  to  be  levied
  thereon,  and  in each succeeding year the budget proposed to any school
  district may provide for the reimbursement of said contingent  fund,  in
  such  manner  that  funds to an amount deemed sufficient by the district
  may be raised and kept  available  for  the  expenses  of  the  district
  between  the opening of the school year and the receipt of moneys raised
  by taxation for such year.
    § 10. Extension of school tax. The supervisor of the town shall, on or
  before the first day of December in each year, extend the school tax  in
  a  separate  column  of  the  town  assessment  roll against the taxable
  property in each school district at the rate certified  to  him  by  the
  respective  boards of education or trustees of the school districts, and
  shall include the amount thereof in the total tax against  each  taxable
  person or parcel of property.
    §  11.  Extension  of taxes by supervisor. The supervisor of each town
  shall on or before the first day of December  in  each  year  extend  or
  cause  to  be  extended  upon the assessment roll of the town the taxes,
  assessments or other charges to  be  levied  and  assessed  against  the
  taxable persons and property on said roll as fixed and determined by the
  board  of supervisors or other competent authority; and the cost thereof
  shall be a town charge. Such extension shall be made in totals or  items
  as  shall  be requisite to conform to the form of the assessment roll as
  prescribed by the board of supervisors  as  hereinbefore  provided,  and
  there  shall  be  inserted  in the roll a tabular statement of the total
  assessed valuation in  each  tax  district,  the  amount  of  taxes  and
  assessments  to  be  raised  and  the  tax  rate  therein.  Such tabular
  statement shall also be printed or stamped in full upon the tax bills or
  on separate sheets as the board of supervisors may direct, and shall  be
  distributed  by the receiver to the taxpayers with the tax bills. In any
  town having one or more mechanical tax extension machines, the tax bills
  may  be  made  by  the  supervisor  at  the  time  of  extending  taxes,
  assessments and other charges on the tax roll of the town.
    §  12. Filing certificate with board of supervisors. The supervisor of
  each town shall complete the extension of taxes and assessments upon the
  assessment roll and file with the board of supervisors on or before  the
  first day of December in each year a certificate thereof in such form as
  the board of supervisors may prescribe and furnish. Such assessment roll
  shall,  when  the  warrant  is  annexed  thereto,  become  the  tax  and
  assessment roll of said town and of each school district and  other  tax
  districts therein.

    §  13. (a) Tax roll and receiver's warrant. On or before the first day
  of December in each year  or  such  date  as  may  be  designated  by  a
  resolution  of the board of supervisors, the board of supervisors of the
  county shall cause to be annexed to the tax and assessment roll of  each
  town  a warrant under the seal of the county, signed by the chairman and
  clerk of the board, commanding the receiver of taxes of the town to whom
  the same shall be directed, to collect from the several persons  and  on
  the  property  named  and  described  in the tax and assessment roll the
  several sums extended therein  as  taxes  and  assessments  against  the
  respective  names and property, except taxes upon the shares of stock of
  banks and banking associations and further commanding him  to  pay  over
  from time to time all moneys so collected, as follows:
    1.  Within  fifteen  days  after  the  delivery  of the warrant to the
  supervisor of the town, in  trust  for  the  school  districts  therein,
  one-half  of the amount of the tax levied for the purposes of the school
  districts of the town, or  such  part  thereof  as  shall  not,  in  the
  aggregate, exceed one-half of the total amount collected by said date.
    2.  Within  thirty  days after such delivery, to the supervisor of the
  town, in trust for the school districts  therein,  the  balance  of  the
  amount  of  the  tax levied for the purposes of said school districts or
  such part thereof as shall not in the aggregate exceed one-half  of  the
  total amount collected by said date.
    3.  Within the said first period of fifteen days and thereafter within
  the said second period of fifteen days, the remainder of the moneys then
  collected to the supervisor of the town or account of the moneys  levied
  therein  for  the support of highways and bridges, moneys to be expended
  by welfare officials for the support of needy  persons,  and  moneys  to
  defray any other town expenses or charges.
    4. After thirty days from the date of the delivery of the warrant, and
  at  the  expiration of each period of ten days thereafter, on account of
  the foregoing, to  the  officers  above  named,  in  proportion  to  the
  balances  remaining  unpaid, all moneys so collected until such balances
  are paid in full.
    5. After  the  payment  of  such  balances  in  full,  to  the  county
  treasurer, all the residue of the moneys so collected, and such payments
  shall  be  made  at  intervals  of  ten  days from the completion of the
  payments above provided, in subdivisions one, two,  three  and  four  of
  this  section.  If the law shall direct the taxes levied for any special
  purposes to be paid to any person or officer other than those  named  in
  this  section, the warrant shall be conformed thereto. The warrant shall
  authorize the receiver to levy such taxes by distress and sale  in  case
  of  non-payment.    The  tax  roll and warrant shall be delivered to the
  receivers forthwith and the same are declared to be public records.  The
  assessment roll shall contain appropriate space for the insertion of the
  penalty,  and  the  county  treasurer upon the return of the roll by the
  receiver shall insert therein the penalty to be added to  each  item  of
  tax returned unpaid, except as provided in section thirteen-a.
    (b)  Lien,  payment  and  penalty.  All taxes upon real property shall
  become a lien and be due and payable on December first of each year, and
  be payable to the respective receivers of taxes until and including  the
  succeeding tenth day of January without penalty.
    Unless  payable  in  two  payments  as  provided by this act, on taxes
  remaining unpaid on the tenth day of January, interest computed  at  the
  rate  as  provided  in  section  thirteen-c of this tax act from January
  tenth, shall be added for the first month or part thereof, and for  each
  month  or  part  thereof thereafter, until the return of unpaid taxes is
  made to the county treasurer.

    The receiver shall require duplicate receipts for all payments made by
  him to any other officer than the county treasurer, and shall  file  one
  of such duplicates with the county treasurer on making his return.
    (c)  Authorization  for  two  payments  of  taxes. Not later than June
  fifteenth in  any  year,  the  town  board  of  any  town  may  adopt  a
  resolution,  which  shall  be  subject  to  a  permissive  referendum as
  hereinafter provided; that after  December  first  next  succeeding  all
  taxes  upon  real  estate  in  the tax roll shall be due and payable and
  shall be and become liens on the real estate affected thereby, and shall
  be construed as and deemed to be charges thereon on  December  first  of
  each  year,  and  not  earlier,  and shall remain such liens until paid.
  Provided, however, that there shall be no penalty  if  one-half  of  all
  such  taxes  are  paid to the receiver on or before the succeeding tenth
  day of January and the second one-half of all such taxes are paid to the
  receiver on or before the succeeding thirty-first day  of  May.  On  all
  such  first  one-half  of taxes upon real estate remaining unpaid on the
  tenth day of January, one per centum of the amount of the said  one-half
  of the tax will be added, and an additional one per centum will be added
  for  each  month  or  part  thereof  thereafter, until the return of the
  warrant to the county treasurer. The second one-half of the tax on  real
  estate  which  is due on the preceding first day of December may be paid
  without penalty on the tenth day of  May  or  at  any  time  thereafter,
  until,  but  not  including, the succeeding first day of June, providing
  the first one-half of such tax shall have been paid or shall be paid  at
  the  same time. The warrant annexed to the tax roll of any town adopting
  such proposition and in which  taxes  on  real  estate  are  payable  in
  installments  shall  be  made  to  conform  to  the  provisions  of this
  subdivision as hereby amended. Any such resolution  of  the  town  board
  providing  for  the  collection  of taxes in installments shall not take
  effect until thirty days after its adoption; nor until approved  by  the
  affirmative  vote  of  a majority of the qualified electors of such town
  voting upon a proposition therefor, if  within  thirty  days  after  its
  adoption  there  be  filed with the town clerk a petition subscribed and
  acknowledged as provided in article seven of the town law  with  respect
  to  the  submission  of  a  referendum  on petition. If a petition be so
  filed, a proposition for  the  approval  of  such  resolution  shall  be
  submitted at a general or special town election to be held not more than
  forty  days  after  the  filing of such petition. Notice of the election
  shall be given, such election held and the votes  canvassed  and  result
  certified  and  returned in the manner provided by the town law relating
  to the submission of questions upon town propositions.
    Notwithstanding the provisions of any general or special  law  to  the
  contrary,  the  town  board  of any town may, by resolution, provide for
  separating school taxes from all the  remainder  of  the  taxes,  to  be
  collected  pursuant  to  the provisions of the tax warrant, also provide
  for the collection and payment by the taxpayers of their school taxes at
  one time, and the collection and payment of all  the  remainder  of  the
  taxes  to be collected pursuant to the provisions of the tax warrant, at
  another time or times, and further provide that separate bills be issued
  and mailed and receipts given for payment of school taxes as well as for
  all the  remainder  of  the  taxes  to  be  collected  pursuant  to  the
  provisions of the tax warrant.
    §  13-a.  Penalties  and  payment  to  county treasurer. (1) After the
  return of unpaid taxes by  the  receiver  to  the  county  treasurer,  a
  penalty  of  five  per  centum  of the amount of the unpaid tax shall be
  added by the county treasurer and charged upon  each  item  thereof  and
  collected  when  the  same is paid, but said penalty need not be entered

  against each  item  where  mechanical  billing  machines  are  used  for
  rendition of tax bills, statements or receipts by the county treasurer.
    (2)  The tax and five per cent penalty, plus interest on both such tax
  and penalty computed at the rate as provided in  section  thirteen-c  of
  this  tax  act  for  each  month, or part thereof, from the first day of
  February after the tax was levied, may be paid to the  county  treasurer
  at any time before the first day of September succeeding the date of the
  tax warrant.
    (3)  Thereafter,  payment of such unpaid taxes may be made at any time
  before sale of the land for unpaid taxes,  upon  payment  of  such  tax,
  penalty,  interest  on both such tax and penalty computed at the rate as
  provided in section thirteen-c of this tax act for each  month  or  part
  thereof  from the first day of February, and the cost of advertising the
  land for sale for  such  unpaid  taxes  as  apportioned  by  the  county
  treasurer among the several parcels liable to be sold.
    §  13-b.  Payment of taxes by railroad and certain other corporations.
  The clerk of the  board  of  supervisors  of  Suffolk  county  need  not
  transmit to the county treasurer any statement of the tax levied against
  any  railroad  corporation, telegraph, telephone or electric light line,
  or gas company nor shall the county treasurer collect or receive the tax
  levied against any such company in any town prior to the return  of  the
  tax  roll  by  the  receiver, but all such taxes shall be payable to the
  receiver within the period in which the tax and assessment  roll  is  in
  the  receiver's  custody.  The  receiver  shall  within  ten  days after
  receiving the warrant for the collection of any  tax  against  any  such
  corporation,  mailed to such corporation at the address furnished by the
  corporation for that purpose, or in default thereof to  the  address  of
  the   principal   office  of  the  corporation  according  to  the  best
  information obtainable  by  the  receiver,  a  bill  setting  forth  the
  assessed  valuation  and the tax extended on the tax and assessment roll
  for each tax levy against such corporation with  the  items  thereof  as
  they  appear  on  the  tax and assessment roll. Such corporation may pay
  such tax and assessment to the receiver at the time and subject  to  the
  same  privileges  and  penalties as provided by section thirteen of this
  act, and after a return by the receiver to the county treasurer  of  any
  such  tax  or  assessment unpaid, the county treasurer shall collect the
  same with such additional interest and penalties and in such  manner  as
  is  provided  by law. The failure of a receiver to mail the notice shall
  not invalidate the tax or assessment nor prevent the accrual of penalty,
  interest or any remedy provided by law for the non-payment of the tax or
  assessment.
    § 13-c. Interest rate on late payment of taxes and delinquencies.  (1)
  The  amount  of  interest  to  be  added on all taxes received after the
  interest free period and all delinquent taxes shall be  one-twelfth  the
  rate  of  interest  as  determined  pursuant  to subdivision two of this
  section.
    (2) On or before the fifteenth day of July in  each  year,  the  state
  commissioner  of  taxation  and  finance  shall  determine  the one year
  constant maturity yield index for United States treasury securities  for
  the  quarter  year  ending  on the immediately preceding June thirtieth.
  Such index, rounded to the nearest  one-tenth  of  a  percentage  point,
  shall be the rate of interest prescribed by this subdivision, which rate
  shall  be  effective  for  all  warrants  issued for a collection period
  commencing on or after the first day of September  next  succeeding  the
  date  such  rate  of interest is determined provided, however, that such
  interest rate shall in no event be less than twelve percent  per  annum.
  In  any  given  year  for  which  the state commissioner of taxation and
  finance fails to  determine  the  rate  of  interest  by  the  preceding

  fifteenth  day  of  July,  the rate of interest determined for the prior
  year shall apply. For the purposes of this  subdivision,  the  one  year
  constant  maturity yield index for United States treasury securities for
  any  quarter  year  shall  be the average of such index during the three
  months constituting such quarter year, as such index is compiled by  the
  United  States  department  of  the  treasury, published by the board of
  governors of the  federal  reserve  system  of  the  United  States  and
  expressed in terms of interest percentage per annum.
    §  14.  Disposition  of  school  moneys.  Within  three days after the
  receipt by the supervisor of the several amounts above  directed  to  be
  paid  to  him  in  trust  for  the school districts the supervisor shall
  divide and pay over the same to the treasurer or other fiscal officer of
  the several school districts of the town in proportion  to  the  several
  totals required by and raised for each district without compensation.
    § 15. Office of collector of taxes abolished. The offices of collector
  of taxes and of school tax collector are hereby abolished throughout the
  county of Suffolk. The collectors of taxes and the receivers of taxes in
  office  upon  the  taking effect of this act shall continue in office as
  receivers of taxes of their respective towns for  the  terms  for  which
  they  severally  were  elected  as  collectors  and receivers, and shall
  discharge all the duties imposed by  law  upon  school  tax  collectors,
  collectors  of  taxes  and  receivers  of taxes, and any vacancy in such
  office hereafter occurring shall be filled in the manner  prescribed  by
  law for filling vacancies in town offices.
    §  16.  Receivers  of  taxes.  Upon the expiration of the terms of the
  several receivers of taxes, there shall be elected in each town  of  the
  county  in the manner and at the time prescribed by law for the election
  of town officers a receiver of taxes who shall hold office for the  term
  of four years from the first day of December succeeding his election.
    § 17. Receiver's undertaking. Each receiver of taxes hereafter elected
  or  appointed, including the receivers continued in office or created by
  this act, shall, before entering  on  the  duties  of  his  office,  and
  annually  on or before the first day of December in each year and before
  receiving the tax and assessment roll and warrant for the current  year,
  execute  an  undertaking with two or more sureties to be approved by the
  supervisor of the town and to be filed in the office of the county clerk
  before the delivery of the warrant to the receiver, to the  effect  that
  he will well and faithfully execute his duties as receiver of taxes, pay
  over  all moneys received by him and account within the time provided by
  law for all taxes upon the tax and assessment roll of his town  for  the
  current  year delivered to him including penalties and interest accruing
  thereon and shall deliver such undertaking to the  supervisor,  and  all
  the  provisions  of  section one hundred and fifteen of the town law are
  hereby made applicable to the said undertaking. In default of giving and
  filing of such undertaking within five days after December first in each
  year the office of receiver of taxes shall be vacant.
    § 18. Offices for receiver of taxes. The town board of each  town  may
  in  its  discretion provide suitable office quarters for the receiver of
  taxes with the  necessary  furniture  and  fixtures  and  shall  provide
  stationery  and  supplies and the cost thereof shall be a town charge to
  be audited and paid as are other town charges.
    § 19. Compensation of receivers of taxes. Each receiver of taxes shall
  receive for his services an annual  salary,  payable  in  equal  monthly
  installments,  which shall be fixed by the town board. Such salary shall
  be in lieu of the compensation provided by any other law.
    § 20. Clerks for receivers of taxes. The town board of each  town  may
  authorize  the  employment  by  the  receiver  of  taxes  of one or more
  assistants or clerks from time to time and for periods to  be  fixed  by

  the  town  board  and  the town board shall fix the compensation of such
  assistants or clerks and provide for the payment thereof  in  weekly  or
  monthly  installments or otherwise and the same shall thereupon become a
  town charge.
    §  21.  Duties  of  receivers  of  taxes.  It shall be the duty of the
  receiver of taxes in each town safely to keep  the  tax  and  assessment
  roll  and warrant delivered to him by the board of supervisors until its
  return to the county treasurer as herein provided; and  to  collect  all
  taxes  and assessments levied in the town thereon, and upon any warrants
  for that purpose to him directed and delivered, and to perform all other
  duties imposed by law, and to that end he shall attend at his office and
  at such other places at such times and at such hours as the  town  board
  shall  direct;  and  for  the  necessary  expenses of such attendance at
  places other than his office  when  directed  by  the  town  board,  the
  receiver  of  taxes  shall  be  reimbursed  by the town upon bills to be
  audited and paid as are other town charges.
    § 22. Notice to be given by receiver of taxes. Each receiver of  taxes
  shall,  within one week after the receipt of the tax and assessment roll
  and warrant, publish in such newspapers printed  or  circulated  in  the
  town  or  elsewhere  as  the town board shall designate, a notice of the
  receipt of such tax and assessment roll and warrant and that  the  taxes
  and assessments therein may be paid to the receiver at the time and with
  penalty  as  herein provided, and of the dates and places other than his
  principal office when and where he will attend for the receipts of taxes
  and assessments.
    § 23. Notice of collection of taxes. Any person or corporation who  is
  the  owner  of,  or liable to assessment on an interest in real property
  within any town of such county may file with the receiver of  taxes  for
  such  town a notice stating his name, residence and post office address,
  or in case of a corporation, its principal office, a description of  the
  premises  with its number or other designation on the tax and assessment
  roll, which notice shall be valid and continue in effect until cancelled
  by such person or corporation.  Such  receiver  of  taxes  shall  within
  twenty  days after receiving any warrant for the collection of taxes and
  assessments mail to each person or corporation filing such notice at the
  post office therein stated a tax bill for all taxes and assessments upon
  such real property included in such warrant; the receiver of taxes shall
  likewise within the same period mail a tax and assessment bill  for  all
  taxes  and assessments upon real property assessed to any other taxpayer
  whose address is known to the receiver or which by reasonable inquiry he
  is able to ascertain. The expenses for postage, printing and  stationery
  required  in sending such statements shall be a charge against the town.
  The provisions of this section are for the benefit of taxpayers, and the
  failure of such receiver of taxes to mail such tax and  assessment  bill
  shall  not invalidate such tax and assessment nor prevent the accrual of
  any interest or  penalty  imposed  for  the  non-payment  of  taxes  and
  assessments,  nor  prevent the sale of such property for the non-payment
  of taxes and assessments as provided by law. No further notice than that
  herein required shall be deemed necessary either in the case of property
  owned by a resident or non-resident.
    § 23-a. Receipts for taxes. The receiver  of  taxes  shall  issue  and
  deliver  for  every  tax  and  assessment  paid  to him a receipt wholly
  written with ink or partly printed and filled out with ink, in such form
  and under such system as to details, numbering, stubs, carbon copies and
  other details as the board of supervisors shall, subject to the approval
  of the tax commission, prescribe, and the same shall be furnished to the
  receiver by the board of supervisors and at the expense of the county.

    § 24. Duty of town clerk respecting non-resident taxpayers.  The  town
  clerk  of  each town shall on or before December first, nineteen hundred
  and twenty, make and file with the receiver  of  taxes  of  the  town  a
  correct  transcript  of  notices  filed under section seventy of the tax
  law,  which transcript shall become part of the records of the office of
  the receiver of taxes, who shall thereafter proceed as if each person or
  corporation named thereon had filed the notice required by the preceding
  section of this act; and from and after the filing  of  said  transcript
  the  provisions  of section seventy of the tax law shall no longer apply
  to Suffolk county.
    § 25. Disposition of interest and penalty. All sums collected  by  the
  receiver  of  taxes  for penalty or the charges provided by this chapter
  shall belong to the town and shall be paid to the  supervisor;  and  all
  sums,  whether  interest  or  penalty, collected by the county treasurer
  after the return of the tax roll and warrant shall belong to the county.
    § 26. Return by receivers of taxes of unpaid taxes. 1.  Each  receiver
  of  taxes  shall on or before June fifteenth in each year make return to
  the county treasurer of all unpaid taxes and assessments on the tax  and
  assessment  roll  annexed  to  his warrant, which he shall not have been
  able to collect, verified by his affidavit as below provided,  and  upon
  the  verification  thereof  by the county treasurer he shall be credited
  with the amount of such account. The return shall consist of the tax and
  assessment roll and warrant together with the affidavit of the  receiver
  of  taxes  that  the  taxes and assessments therein appearing not marked
  paid remain unpaid.
    2. After making said return and before July first in each  year,  each
  receiver  of taxes shall mail a notice to each person whose name appears
  on said tax and assessment roll as the owner or occupant of or party  in
  interest  in  a  parcel or parcels of real property contained therein on
  which taxes or assessments appear not marked paid, at  the  address  set
  forth   in   said   tax  and  assessment  roll.  Said  notice  shall  be
  substantially as follows: "The records of this office indicate that  you
  have neglected to pay the taxes levied against real property assessed to
  you  for  the current tax year. You are hereby notified that pursuant to
  law the tax rolls have been returned to the county  treasurer  and  that
  unless  the unpaid taxes, plus interest and penalties, are paid prior to
  the publication of the tax  sale  lists  which  will  occur  soon  after
  September  first  next,  the tax lien against your real property will be
  advertised for sale in the following newspapers  designated  to  publish
  tax  sale  lists this year, to wit: (names of papers), and such tax lien
  will be sold pursuant to such advertisement. For further information you
  must communicate with the  county  treasurer  at  Riverhead,  New  York,
  giving  him  your  name and address and a brief description of your real
  property including map and lot number, if any.
    § 27. Extension of time for  collection.  The  county  treasurer  upon
  application  of any receiver of taxes or upon his own motion, may extend
  the time for the collection of taxes and assessments and the  return  of
  unpaid  taxes and assessments in any town to a day not later than August
  first following, and upon such extension the receiver shall pay over all
  moneys collected by him, and his undertaking and the  liability  of  the
  sureties  thereon  shall  not  be  affected  or  diminished  by any such
  extension. The receiver shall, within five days after written request of
  the county treasurer, render to  the  latter  a  report  of  the  moneys
  collected  and  paid  over to the date of such report with all necessary
  vouchers and statements supporting the same, and  upon  failure  of  the
  receiver  to  render  such report within ten days after such request the
  county treasurer may recall the warrant of such receiver and  resort  to
  the remedies provided by the tax law for cases where the collector fails

  to  pay  over  moneys  collected  by him, and the subsequent proceedings
  provided by the tax  law  shall  be  pursued  by  the  officers  charged
  therewith.
    § 28. School funds. After the filing of the undertaking above provided
  of  the receiver of taxes, the town shall be responsible for the payment
  to each school district  and  other  district  therein,  of  the  amount
  collected  by  the  receiver  of  taxes  for  such  school  or other tax
  district.
    § 29. Apportionment of taxes. After the levy of any tax or  assessment
  upon  any  lands or premises, any person or persons claiming any divided
  or undivided part thereof may pay such part of the tax or assessment and
  charge due thereon as the receiver of taxes shall determine  to  be  the
  just  and equitable proportion of the tax or assessment due thereon. The
  assessors of the town in which the  said  premises  are  situated  shall
  apportion  the  assessed  valuation  of  such  lands  and  premises when
  requested by the receiver of taxes and shall certify  the  apportionment
  to  him  and the receiver of taxes shall base his determination upon the
  apportionment. The remainder of the tax, assessment and charge shall  be
  a lien upon the residue of the lands and premises only. After the return
  of  the  warrant and tax and assessment roll to the county treasurer and
  before a sale for the  taxes  and  assessments  any  tax  or  assessment
  returned  unpaid  may  in  like manner be apportioned by and paid to the
  county treasurer. After a sale for  unpaid  taxes  and  assessments  and
  within  the period fixed by law for redemption, the county treasurer may
  in like manner apportion the amount due upon any  divided  or  undivided
  part  of  the  premises sold and upon payment thereof allow and permit a
  redemption from such sale of such  divided  or  undivided  part  of  the
  premises,  and  thereafter  the tax sale shall be of and affect only the
  remaining portion of said premises.
    § 30. Readjustment and compromise by board of supervisors.  The  board
  of  supervisors  may in its discretion, upon application to it duly made
  and upon  certificate  of  the  assessor  or  assessors  as  hereinafter
  provided,  compromise  and  authorize  the  receiver  of taxes or county
  treasurer to accept in  payment  a  lesser  sum  than  the  face  amount
  including  any penalty of any tax or assessment which is unpaid, when it
  shall be made to appear by such certificate of the assessor or assessors
  of the town or of the tax district in which  the  property  is  situated
  that  such  tax  or  assessment  by  reason  of  over  valuation, double
  assessment, erroneous area or other error, which has not been  otherwise
  corrected  without  fault  of  the  person  or  corporation assessed, is
  erroneously or illegally assessed or levied or  is  in  fact  unjust  or
  inequitable.
    The  board  may fix a time within which the adjusted tax or assessment
  shall be paid without penalty. Any deficiency resulting from  adjustment
  or compromise of any tax or assessment shall be charged back to the town
  wherein  the  error arose and be adjusted and apportioned in the same or
  next ensuing tax levy as shall be just according  to  the  extent  which
  such  town  or  portion  thereof benefited thereby in the same manner as
  provided by the tax law in the case of refund of a  tax  erroneously  or
  illegally assessed or levied.
    §  32.  Application  of tax law. The tax law shall apply and govern in
  all matters relating to taxation in Suffolk county not inconsistent with
  the provisions of this act.
    § 33. The following acts  and  parts  of  acts  are  hereby  repealed:
  subdivision three of section fifty-nine of chapter sixty-two of the laws
  of  nineteen  hundred  and  nine,  as  added by chapter five hundred and
  nineteen of the laws of nineteen hundred and  eighteen  and  amended  by
  chapter  one hundred and eighty-nine of the laws of nineteen hundred and

  nineteen; chapter one hundred and thirty-eight of the laws  of  nineteen
  hundred  and  ten;  chapter eighteen of the laws of nineteen hundred and
  eleven; and chapters one hundred and forty-seven and  four  hundred  and
  twenty-eight of the laws of nineteen hundred and nineteen.
    §  33-a.  The  provisions  of  sections  five, twenty-two, twenty-six,
  forty-seven-a and forty-nine-a of this act in respect to the mailing and
  publishing of notices are for the benefit  of  taxpayers  and  shall  be
  construed to be directory only and not mandatory and the failure to mail
  or  publish  such notice or failure of the addressee to receive the same
  shall not invalidate or affect the validity  of  the  taxes  on  or  the
  penalties  imposed  by  law  upon,  or of any tax sale of, real property
  affected thereby.
                                   ARTICLE 2
 
                 COLLECTION OF TAXES AND ASSESSMENTS BY SALE
    § 40. Collection of taxes and assessments shall be enforced  by  sale.
  The  collection  of  every  assessment  and  every  tax upon real estate
  returned by the receivers of taxes as  unpaid,  with  the  interest  and
  additions,  shall be enforced by a sale of the real estate by the county
  treasurer, subject to the right as hereinafter provided of the purchaser
  or purchasers at such sale  to  change  or  convert  such  sale  into  a
  transfer  of  the  tax  lien  or the right of the county to collect such
  taxes. Such sale shall be held within six months  after  the  return  of
  unpaid taxes to the county treasurer.
    §  40-a.  Lien  of  mortgage  not  affected by tax sale. The lien of a
  mortgage, duly recorded at the  time  of  the  sale  of  any  lands  for
  non-payment of any tax or assessment thereon, shall not be destroyed, or
  in  any manner affected, except as provided in this and/or the succeding
  section. The purchaser at any such sale, or those  claiming  under  him,
  shall give to the record holder of the mortgage a written notice of such
  sale  requiring  him  to  pay the amount required to redeem the lands as
  provided in the succeeding section, within six months after the time  of
  filing  of  evidence  of  the  service  of  such  notice with the county
  treasurer. Such notice may be given either personally or in  the  manner
  required  by  law in respect to notices of non-acceptance or non-payment
  of notes or bills of exchange. If redemption be  not  made  pursuant  to
  such  notice,  the  mortgage  shall  be deemed to have been satisfied of
  record at the time of such sale.
    Within one month after the service of any such notice,  the  purchaser
  or  any person claiming under him shall file with the county treasurer a
  copy of the notice given, with the affidavit of a person,  certified  as
  credible  by  the  officer  before whom the affidavit is taken, that the
  notice was duly given and the manner in which it was given.
    If the county treasurer shall be satisfied that the proper notice  has
  been  duly  given, and if the premises have not been redeemed within the
  prescribed time, he shall give to the purchaser or those claiming  under
  him,  a  certificate  of  non-redemption  by  the mortgagee, which shall
  include a statement of the date of sale and a statement that such notice
  and proof of the giving thereof, has been filed as hereinbefore provided
  which certificate may be  recorded  and  filed  in  the  office  of  the
  recording  officer in which the mortgage is recorded, whereupon it shall
  be the duty of the recording officer to note on the margin of the record
  of such mortgage that it has been discharged as of  the  date  of  sale,
  together with a reference to the book and page in which such certificate
  of non-redemption has been recorded.
    §  40-b.  Redemption by mortgagee. 1. The holder of any mortgage which
  is duly recorded at the time of the sale, may, at  any  time  after  the
  sale  of  all  or any part of the mortgaged premises for unpaid taxes or

  assessments, and before the expiration of six months after the  time  of
  filing  of  the  evidence  of  the  giving of the notice required by the
  preceding section, or, if the notice required by  such  section  is  not
  given  or, if evidence of the giving of such notice be not filed then at
  any time within thirty-six months after the sale,  and  not  thereafter,
  redeem  the  premises  so  sold, or any part thereof from such sale. The
  redemption shall be made by filing with the county treasurer  a  written
  description of his mortgage, and by paying to the county treasurer, upon
  the  certificate  of the county treasurer, for the use of the purchaser,
  or those claiming under him, the same amount which such holder would  be
  required  to pay upon redemption of such premises if he were an occupant
  thereof. In case of failure to redeem within the time herein  specified,
  the  sale and conveyance thereof shall become absolute and the mortgagee
  and all other persons claiming title by virtue of  any  mortgage  barred
  forever. The holder of such mortgage shall have a lien upon the premises
  redeemed  for the amount so paid with interest from the time of payment,
  in like manner as if it had been included in the mortgage.
    2. This section shall apply to sales made prior to March twenty-ninth,
  nineteen hundred fifty, as well as to sales made on or after that  date,
  except that the holder of any mortgage on property sold for unpaid taxes
  prior to that date who still has a right to redeem under the statutes in
  effect  at  the  time  of such sale, whether or not notice to redeem was
  given or evidence of such notice filed, may redeem within twelve  months
  after this act takes effect, and not thereafter.
    §  40-c.  Cancellation of sales. The county treasurer shall not convey
  any lands sold for taxes if he shall discover before the conveyance that
  the sale was for any cause invalid or ineffectual to give title  to  the
  lands  sold;  but  he  shall  cancel  the  sale  and forthwith cause the
  purchase-money and  interest  thereon  to  be  refunded  out  of  moneys
  appropriated    and   available   therefor   to   the   purchaser,   his
  representatives or assigns.  If  the  error  originated  with  the  town
  officers  the sum paid shall be a charge against the town from which the
  tax was returned, and the board of supervisors shall cause the  same  to
  be assessed, levied and collected and paid to the county treasurer.
    If  the  county treasurer shall not discover that the sale was invalid
  until after a conveyance of the lands sold shall have been  executed  he
  may,  on  application  of  any person having any interest therein at the
  time of the sale, on receiving proof thereof, cancel  the  sale,  refund
  out  of moneys appropriated and available therefor to the purchaser, his
  representatives or assigns, the purchase-money and interest thereon, and
  recharge the town from which the tax was returned  with  the  amount  of
  purchase-money and interest from the time of sale which the county shall
  cause to be levied and paid to the county treasurer.
    Where  the  county  treasurer  shall discover either before or after a
  conveyance that a sale to the county as provided by  this  article,  was
  invalid  or  ineffectual  as  aforesaid,  he  shall  cancel  the same as
  aforesaid and charge or recharge the town as  aforesaid  but  no  refund
  shall be made. The county treasurer may also on his own motion, cancel a
  sale  and  charge  or recharge the town as aforesaid, where the sale has
  been declared void by the courts, or where in the opinion of the  county
  attorney filed with the county treasurer together with the evidence upon
  which  such  opinion  is  based, such sale would be declared void by the
  courts.
    Nothing in this act contained shall affect or  impair  the  power  and
  authority  of  the board of supervisors or any other body or officer, as
  now provided by law, from compromising taxes and the payment thereof, or
  reducing the rates of interest or  penalties  now  imposed  by  law  for
  failure  to  pay any real property tax or water rate, or from correcting

  any erroneous assessment; but on and after the affective  date  of  this
  act  sales  for unpaid taxes in the county of Suffolk shall be cancelled
  only by the county treasurer and in the manner provided by this  section
  and sections forty-d and forty-e hereof.
    §  40-d. Abandonment of claim of title under tax deeds on cancellation
  of sale. Before the county treasurer shall cancel a tax  sale,  pursuant
  to   the  provisions  of  this  article,  and  issue  a  certificate  of
  cancellation, the party claiming under the tax deed issued from the sale
  sought to be cancelled, his heirs  or  assigns,  shall  deliver  to  the
  county  treasurer an instrument of abandonment of any and all claims and
  interest under and  by  virtue  of  such  tax  deed  duly  executed  and
  acknowledged  in  the  same manner as a deed, which shall not affect his
  right to a refund, together with satisfactory  proof  that  he  has  not
  conveyed  the  land  described  in  such tax deed or any part thereof or
  interest therein. At the time of issuing the certificate of cancellation
  the county treasurer shall transmit such instrument  of  abandonment  to
  the  county  clerk.  The  county  clerk  shall record such instrument of
  abandonment in a book of deeds in his  office  and  index  the  same  as
  though the party executing it were a grantor in a deed.
    This  section  shall  not  apply to any cancellation of a tax sale and
  issuance of a certificate of cancellation thereof made on application of
  one other than the purchaser, his heirs or assigns.
    § 40-e. Setting aside cancellation of sale. The  county  treasurer  is
  hereby  authorized  and empowered and shall, upon the application of any
  one whomsoever aggrieved thereby, set aside  any  cancellation  of  sale
  made  by  him  or  by  any  of his predecessors in office, in any of the
  following cases:
    First.   When   such   cancellation   was   procured   by   fraud   or
  misrepresentation.
    Second.  When  it was procured by the suppression of any material fact
  bearing on the case.
    Third. When it was made under a mistake of fact.
    Fourth. When such cancellation was made upon an application which  the
  county   treasurer   or  any  of  his  predecessors  in  office  had  no
  jurisdiction  or  legal  right  to  entertain  at  the  time   of   such
  cancellation.
    Eight days written notice of an application made under and pursuant to
  this section shall be served upon the person upon whose application such
  sale  was cancelled, or his heirs or grantees, the county treasurer, and
  the county attorney; in case any of the parties to  be  served  are  not
  residents of the state of New York, or cannot after reasonable diligence
  be  found within the state of New York, such notice may be served by the
  publication thereof in the two newspapers designated under this  article
  for  the  publication  of  the advertisement of notice of sale of unpaid
  taxes, once in each week for three weeks immediately preceding  the  day
  upon which such application is to be made, and also by mailing a copy of
  said  notice  to  each  of  said  parties  at  his  last  known place of
  residence; and on or before the day of the first publication all  papers
  upon which such application is to be made shall be filed with the county
  treasurer.  The  county treasurer shall in all cases specify the grounds
  upon which such cancellation is set aside, and every  such  cancellation
  set  aside  by the county treasurer shall in every and all respects have
  the same force and effect as though no  cancellation  thereof  had  ever
  been made.
    §  42.  Advertisement  of  notice of unpaid taxes by county treasurer.
  After the receipt of the tax rolls from  the  town  tax  receivers,  the
  county treasurer shall cause a notice to be published in two consecutive
  issues  of  one  newspaper  in each town of the county of Suffolk, which

  newspaper shall be designated by the county treasurer. Said notice to be
  substantially as follows:
 
                             NOTICE TO TAXPAYERS
 
    The  County  Treasurer  has  received  the tax rolls from the town tax
  receivers, indicating unpaid taxes therein and unless such unpaid  taxes
  with  interest  and accrued penalties be paid on or before (insert date)
  the property against which said taxes are levied will be advertised and,
  on the (insert date) thereafter sold. The tax rolls will remain open for
  examination in the County Treasurer's office at Riverhead. Any  taxpayer
  interested  may  send  a brief description of his property to the County
  Treasurer and the amount of the unpaid tax, if any, will be forwarded to
  him.
                                           .............. County Treasurer
 
  Such notice shall be published in said newspapers in a conspicuous place
  mainly in agate or similar type in a space not exceeding  three  inches.
  Such  notice shall specify the date on which such property will be sold.
  The county treasurer may likewise publish said notice  in  one  or  more
  other  newspapers  published  within  or without the county.  Failure to
  mail or publish such notice will not invalidate or affect  the  validity
  of any tax sale of property mentioned or described in said lists.
    §  43.  Advertisement  of  notice of sale. The county treasurer shall,
  within six months after the return, cause to be published at least  once
  a  week  in  each week, for six successive weeks, in the two newspapers,
  designated for the publication of concurrent resolutions, a list of  all
  real  estate  so  liable to be sold for unpaid taxes and assessments and
  together with a notice that said real estate will be on a day  specified
  in  such  notice,  and the succeeding days, be sold at public auction at
  the county center, Riverhead, Suffolk county, New York,  or  such  other
  place  within  the county as the treasurer designates in such notice. If
  the property affected is situated in a town other than that in which the
  newspapers designated as above required are located,  those  parcels  so
  situated from such list and notice shall also be separately published in
  two  successive issues of a newspaper in the town in which such affected
  property is located with such alternate newspaper to  be  designated  by
  resolution  of the board of supervisors. By such advertisement the owner
  or owners of such lands and tenements respectively shall be required  to
  pay  the  amount  of such tax or assessment, with the said penalties and
  interest thereon remaining unpaid, with the charges of such  notice  and
  advertisement,  to  the  county  treasurer, and notice shall be given by
  such advertisement, that if default shall be made in such payment,  such
  lands  and  tenements  will be sold at public auction at a day and place
  therein to be specified for the amount of the taxes, together  with  the
  interest,  penalties  and  other  charges  thereon,  then a lien on such
  property, and for the lowest rate  of  interest  during  the  period  of
  redemption,  or  until such property be redeemed, at which any person or
  persons shall offer to take the same; such list shall contain  the  name
  of the owner or occupant of each piece of real estate to be sold, as the
  same  appears  upon the assessment roll of the year in which such unpaid
  taxes were levied, and a brief description of such real estate, and  the
  total amount of such unpaid taxes, which said total amount shall include
  all taxes, interest, expenses and other charges against the property for
  the year or years advertised.
    §  44. Copies of notice of sale to be furnished county treasurer. Each
  paper advertising such notice of sale shall, without additional  charge,
  furnish  and  deliver to the county treasurer not less than five hundred

  copies of the notice of sale containing the complete list of real estate
  advertised in such paper. The county  treasurer  shall  distribute  such
  copies of the notice of sale to all applicants therefor without charge.
    §  45.  Sale  of property for unpaid taxes. If the owner, mortgagee or
  occupant of or party in interest in such real estate does not  pay  such
  tax  or  assessment,  with  the costs, additions and charges, within the
  period stated in such advertisement, then the  county  treasurer  shall,
  without  further  notice,  commence  the sale of lands specified in such
  notice of sale on the day set for that purpose  and  continue  the  sale
  from day to day until every such lot or parcel is sold. Such lands shall
  be  sold  for  an amount sufficient to pay all the taxes and assessments
  due thereon for the years for the taxes of which said sale shall be made
  with interest thereon to the time of sale, and all costs,  expenses  and
  charges  accrued  thereon and, subject to reductions as herein provided,
  said amount paid for such property shall  carry  and  bear  the  maximum
  interest and penalties as follows: six per centum on the purchase price,
  if  redeemed  within  six  months of date of sale. An additional six per
  centum on the purchase price if redeemed after  the  expiration  of  six
  months  and  within twelve months of the date of sale. An additional six
  per centum on the purchase price if redeemed  after  the  expiration  of
  twelve months and within a period of eighteen months of date of sale. An
  additional  six  per  centum on the purchase price if redeemed after the
  expiration of eighteen months and within a period of twenty-four  months
  of  date  of sale. An additional six per centum on the purchase price if
  redeemed after the expiration of twenty-four months and within a  period
  of  thirty  months  of date of sale. An additional six per centum on the
  purchase price if redeemed after the expiration  of  thirty  months  and
  within  thirty-six months of date of sale. The rate of interest at which
  any person or persons shall offer to take the lot or parcel of  land  to
  be sold shall be established by his bid. The rate thus established shall
  be  the  rate  of  interest  for  every period of six months or fraction
  thereof up to the time of the redemption of the property purchased until
  the expiration of three years, plus all taxes paid by the purchaser with
  interest thereon at six per centum per annum to the date of payment.  At
  such sale, rates of interest shall be bid in multiples of one per centum
  or  a  flat  bid of no interest whatsoever and parcels shall be sold and
  bid upon separately. If more than one  person  bids  the  same  rate  of
  interest, the county treasurer or person conducting such sale shall sell
  the  parcel  to  whichever  of such bidders as he in his sole discretion
  shall determine. In any case, however, and as to any parcel, the  county
  may  reject  any  and  all bids and bid in and purchase the same for the
  county at a rate of interest as shall be established  by  resolution  of
  the  county  legislature, but not to exceed the maximum rate of interest
  as herein provided in which  event  the  bid  of  the  county  shall  be
  preferred  over  all other bids. The county shall likewise be deemed the
  purchaser at the rate of interest as herein provided for of all  parcels
  which  are  not  sold  at sale. The county legislature may by resolution
  exclude from such sale such parcels as it determines  where  the  county
  has  entered  into any agreement concerning the disposition of tax liens
  thereon with a tax district or other  person  pursuant  to  section  one
  hundred  sixty-six-a  of  the  tax  law  or other provisions of law. The
  foregoing rates of interest shall be applied whenever  those  rates  are
  greater  than the rates of interest as established in section thirteen-c
  of this tax act.
    § 45-a. Special provisions relating to certain  tax  sales  heretofore
  held;  rates of redemption. 1. All sales of real estate for unpaid taxes
  in the county of Suffolk in the years nineteen hundred thirty,  nineteen
  hundred  thirty-one  and nineteen hundred thirty-two for unpaid taxes of

  the years, respectively, nineteen hundred twenty-nine, nineteen  hundred
  thirty  and  nineteen hundred thirty-one, are hereby validated in so far
  as  their  validity  might  otherwise  have  been  affected  or  may  be
  questioned by reason of the enactment of chapter ninety-nine of the laws
  of  nineteen  hundred thirty or chapter three hundred thirty-five of the
  laws of  nineteen  hundred  thirty-two,  amending  section  one  hundred
  fifty-two of the tax law, or any other amendment to said section. In the
  case  of  the redemption hereafter, either within the now unexpired term
  of any three year period of redemption  or  after  the  commencement  of
  foreclosure  proceedings,  of any parcel of real estate sold at any such
  sale, or at the sale of real estate for unpaid taxes in such county,  in
  the  year  nineteen  hundred  twenty-nine  for  unpaid taxes of the year
  nineteen hundred twenty-eight, the amount representing interest  on  the
  amount  paid  by the purchaser, or on the amount required to be realized
  by the sale if foreclosed by the county,  to  be  included  in  the  sum
  required to be paid to effect the redemption shall be computed and fixed
  in  accordance with the rates established pursuant to section forty-five
  of this chapter as  in  force  on  March  eighteenth,  nineteen  hundred
  twenty-nine,  which,  as applied to such sales in redemptions hereafter,
  are hereby established as follows: with respect to property so  sold  in
  the  years  nineteen hundred twenty-nine or nineteen hundred thirty, and
  redeemed after the commencement of foreclosure proceedings, the rate bid
  by the purchaser, not exceeding fifteen per centum, multiplied  by  six;
  with  respect  to  property  so  sold  in  the  years  nineteen  hundred
  thirty-one or nineteen hundred thirty-two, the rate bid by the purchaser
  multiplied by the number  of  periods  of  six  months  each,  plus  the
  fraction  of  such a period, if any, that shall have elapsed at the time
  of the redemption since the date of the sale.
    2. Redemptions heretofore made  of  property  sold  at  any  tax  sale
  mentioned  in  this  section  at  the  rates  bid  pursuant  to  section
  forty-five of this chapter, and the cancellation and  discharge  by  the
  county  treasurer  of  the  tax  for  which  sold, are hereby legalized,
  ratified and confirmed. Any claim of any party to such transaction based
  on alleged overpayment or underpayment  shall  be  enforceable  only  by
  civil  action  against the person or corporation owing the same, if any;
  and this subdivision shall not be construed as creating or extinguishing
  or attempting to create or extinguish any  such  claim  or  a  liability
  thereon.
    3.  This section shall not impair nor in anywise affect any redemption
  heretofore made at the rates  of  interest  prescribed  by  section  one
  hundred  fifty-two  of  the  tax  law  of  real estate sold in the years
  nineteen hundred thirty, nineteen hundred thirty-one or nineteen hundred
  thirty-two. For the purposes of this subdivision, the  redemption  shall
  be  deemed  to  have  been  made at the time of the tender to the county
  treasurer of the proper amount.
    §  45-b.  Tax  sale  in  November,  nineteen   hundred   thirty-three,
  validated.    The  sale of real estate for unpaid taxes in the county of
  Suffolk held by the  county  treasurer  in  November,  nineteen  hundred
  thirty-three,  and  certificates  of  sale issued thereon to purchasers,
  including such county, are hereby validated and confirmed in so  far  as
  their  validity  might otherwise have been affected or may be questioned
  by reason of lack of statutory authority with respect to  the  form  and
  substance  of the notice of sale, the conditions and manner in which the
  several parcels were offered for sale, the  basis  on  which  bids  were
  permitted,  made  and accepted, the rates of interest, from a maximum of
  twelve per centum down to one per centum, bid  by  the  purchaser.  With
  respect  to  any of the foregoing matters or any acts done or committed,
  before, during or after the sale, relating to  or  connected  with  such

  matters,  failure  to comply with any provisions of law, including other
  provisions of this chapter or section one hundred fifty-two of  the  tax
  law  or  amendments  thereof,  shall  not affect or impair such sale and
  certificates.  In  conformity with the terms on which the several pieces
  or parcels were offered and accepted, and the provisions  of  this  act,
  the amount of interest payable on redemption hereafter of any such piece
  or parcel shall be computed and determined at rates as follows: The rate
  thus  established by the bid shall be the rate of interest for the first
  year, if the redemption be made within the first  year;  and  at  double
  that  rate of interest per annum from the date of sale if the redemption
  be made within the second year; and at treble that rate of interest  per
  annum  from  the  date  of  sale, if the redemption be made in the third
  year.
    § 45-c. Tax sales in October of  the  years  nineteen  hundred  forty,
  nineteen  hundred  forty-one, nineteen hundred forty-two and in November
  nineteen hundred  forty-three,  nineteen  hundred  forty-four,  nineteen
  hundred   forty-five,   nineteen  hundred  forty-six,  nineteen  hundred
  forty-seven,  nineteen  hundred   forty-eight   and   nineteen   hundred
  forty-nine,  validated.  The sale of real estate for unpaid taxes in the
  county of Suffolk held by the county treasurer in October of  the  years
  nineteen  hundred  forty,  nineteen  hundred forty-one, nineteen hundred
  forty-two, and November nineteen hundred forty-three,  nineteen  hundred
  forty-four,  nineteen  hundred  forty-five,  nineteen hundred forty-six,
  nineteen hundred forty-seven, nineteen hundred forty-eight and  nineteen
  hundred  forty-nine and certificates of sale and deeds issued thereon to
  purchasers including such county are hereby validated and  confirmed  in
  so  far  as  their validity might otherwise have been affected or may be
  questioned by reason of lack of statutory authority with respect to  the
  form and substance of the notice of sale, conditions and manner in which
  the  several parcels were offered for sale, the basis on which bids were
  permitted, made and accepted and especially insofar as  there  may  have
  been  any failure whatsoever to comply with all or any of the provisions
  of section twenty-two of the  Suffolk  county  tax  act  as  amended  by
  chapter  one  hundred  eighty-seven  of  the  laws  of  nineteen hundred
  thirty-one.
    § 46. The county of Suffolk may purchase property  at  tax  sale.  The
  county  of  Suffolk  is empowered to purchase lots or parcels of land at
  such tax sale, and is further empowered to accept deeds and to foreclose
  the certificates of sale and perform all other acts to perfect the title
  of real estate  thus  acquired.  The  county  treasurer  shall  annually
  furnish  the county legislature with a report of real estate acquired by
  the county at such sales, which remains  unredeemed  and  to  which  the
  county  is  entitled to a deed or upon which foreclosure proceedings may
  be  commenced.  The  county  attorney  shall  conduct  all   foreclosure
  proceedings and perform all legal work necessary on behalf of the county
  under  the  supervision of the county legislature. Land thus acquired by
  the county may be released or sold upon terms prescribed  by  resolution
  of  the  county  legislature  by the county treasurer in the name of the
  county, and with respect to the sale of surplus real property such terms
  may include purchase money mortgages, installment contract sales or  any
  other  means  of  selling  and financing. The county legislature may set
  aside parcels of land thus acquired in various parts of the  county  and
  hold the same for county purposes.
    The  county may, by resolution of the county legislature, transfer and
  assign any certificates of sales held by the county upon payment to  the
  county  of  the  amount  of its bid with interest thereon to the date of
  such assignment or transfer.

    § 46-a. Notwithstanding any provision of this act to the contrary, the
  county may convey property or tax liens to the Suffolk  County  Landbank
  Corporation pursuant to article 16 of the not-for-profit corporation law
  for such consideration and on terms and conditions as the county and the
  landbank may determine.
    §  47.  When  purchasers  pay the amounts of their bids; possession of
  premises purchased. The purchasers at such sale shall pay to the  county
  treasurer  the  full amount of the bid therefor within one week from the
  date of such sale, and thereupon the county treasurer shall  execute  to
  each  purchaser,  including  the  county, a certificate in writing which
  shall contain a description of the real  estate  purchased,  the  amount
  paid  therefor,  the  interest or penalty thereon at which such property
  was bid, the date of the sale and that the  same  was  sold  for  unpaid
  town, county and state taxes or assessments as the case may be, the name
  of the owner of such property as it appears on the books, and such other
  information as the county treasurer shall deem expedient. Such purchaser
  or  his  heirs  and  assigns  may, at any time after the time limited in
  section forty-nine and section fifty-two of this act for the  redemption
  of such premises shall have expired, and the notice therein provided has
  been  given,  and  said premises shall not have been redeemed as therein
  provided and title to such premises shall have been conveyed to  him  as
  herein  provided,  and  not  before,  obtain  actual  possession  of the
  premises by an action at law or by causing the  occupant  of  such  real
  estate  to  be  removed  therefrom,  and  the  possession  thereof to be
  delivered to him in the same manner, and in the  same  proceedings,  and
  before the same officers as in a case of a tenant holding over after the
  expiration of his term without the permission of his landlord.
    §  47-a.  Payment of delinquent taxes in installments. 1. Definitions.
  As used in this section:
    (a) "Eligible delinquent taxes" means the combined  amount  of  unpaid
  taxes, special ad valorem levies, special assessments, and any penalties
  and  interest  which  have  accrued  and  which  the  county has bid for
  pursuant to section forty-five of this act.
    (b) "Eligible owner" means an owner of  small  business  property  who
  occupies such property for such purposes.
    (c)  "Small business" means property used for commercial purposes by a
  business, the income of which did not exceed fifty thousand dollars  and
  which  did  not  employ more than twenty full time employees at any time
  since the date on which such taxes became a lien.
    (d) "Income" means the net taxable income as defined by  the  internal
  revenue  code  for  the  calendar year immediately preceding the date of
  application for the installment payment  of  eligible  delinquent  taxes
  pursuant to this section.
    2.  Installment  payment  of  eligible  delinquent taxes. The eligible
  owner may enter into an agreement  with  the  county  treasurer  to  pay
  eligible  delinquent taxes in installments, as provided in this section,
  at a date no earlier than one year after the date on which the  eligible
  delinquent  taxes  became a lien nor no later than three months prior to
  the last date on which the property may be redeemed pursuant to  section
  forty-nine of this act, provided that all provisions of this section are
  met.  The  burden  of  proof  of  eligibility for the provisions of this
  section  shall  be  on  the  applicant.  The  applicant   shall   submit
  documentation  to  the  treasurer  which  the treasurer shall deem to be
  consistent  with  the  provisions  of  this  section  and  necessary  to
  determine the eligibility of such applicant.
    3.  Agreement  to  pay  installment  taxes. An eligible owner shall be
  permitted to enter into an agreement to pay eligible delinquent taxes in
  installments, as provided in this section, only where:

    (a) All taxes, special  ad  valorem  levies  and  special  assessments
  levied  subsequent  to  the  eligible delinquent taxes are paid prior to
  approval of such agreement; or
    (b)  Such eligible owner is not the owner of another parcel or parcels
  within the county against which a tax lien  had  been  sold  for  unpaid
  taxes  within  three  years  of  the  date  of  the creation of the lien
  applicable to eligible delinquent taxes.
    4. Agreement to pay eligible delinquent  taxes  in  installments.  The
  agreement to pay eligible delinquent taxes in installments shall be kept
  on  file  in the office of the county treasurer and shall be governed by
  the provisions of this subdivision. The agreement shall provide:
    (a) The term of the agreement,  which  shall  not  exceed  twenty-four
  months;
    (b)  The  payment  schedule, which shall be no less than bi-weekly and
  may be monthly, quarterly or semi-annually;
    (c) The payment shall be paid in equal installments  on  each  payment
  due date;
    (d)  The  interest  on  the total amount of eligible delinquent taxes,
  less the amount of down payment made by the eligible owner, shall be one
  percent  more  than  the  amount  as  determined  pursuant  to   section
  thirteen-c  of  this act and at such rate in effect on the date that the
  agreement is signed which rate shall remain constant during  the  period
  of the agreement;
    (e)  Where the amount of the installment is not received by the end of
  the fifteenth calendar day after the payment due date,  a  five  percent
  charge shall be added to the amount due for that installment period;
    (f)  For  a down payment not to exceed twenty-five percent of eligible
  delinquent taxes;
    (g) Prepayments can only be made with the consent of  the  county  and
  only in an amount equal to at least one installment sum, or any multiple
  thereof, and only at the time an installment payment is due; and
    (h)  Each  installment  shall  be due on the same calendar date as the
  agreement date.
    5. Default. (a) The eligible owner shall be deemed to be in default of
  the agreement upon:
    (i) non-payment of any installment within thirty days from the payment
  due date;
    (ii) non-payment of any  tax,  special  ad  valorem  levy  or  special
  assessment  by  the  date  or date by which such tax may be paid without
  penalty pursuant to paragraph (c) of section thirteen of  this  act  and
  which is levied subsequent to the signing of the agreement; or
    (iii) sale of the subject parcel.
    (b)  In  the  event  of  a  default,  the  entire unpaid balance, with
  interest and late charges, shall be due. The county shall have the right
  to enforce the collection of the remaining unpaid tax lien  pursuant  to
  this  act.  In  the  event  of a default and provided that the period to
  redeem such property pursuant to section forty-nine  of  this  act  has,
  except  for  the  provisions  of  this section, expired, the last day to
  redeem such property shall be sixty days after the date of  default.  In
  the  event  of  a  default  and  provided that the period to redeem such
  property pursuant to section forty-nine of this act has not expired, the
  last day to redeem such property shall be  the  date  provided  in  such
  section.
    (c)  Notwithstanding  section  fifty-two  of  this  act or section one
  thousand fourteen of the real property tax law to the  contrary,  notice
  of  unredeemed real estate which is in default of the provisions of this
  section shall be given and published once  by  the  treasurer  at  least
  thirty days prior to the last day to redeem such property as provided in

  paragraph  (b) of this subdivision and the notice by first class mail to
  the name and address  of  the  owner,  or  occupant,  as  shown  on  the
  assessment roll shall be given no later than such date.
    (d)  Where  an  eligible  owner  is in default and the county does not
  elect to immediately  institute  procedures  to  enforce  its  tax  lien
  purchase or to obtain a tax deed, the county shall not be deemed to have
  waived the right to do so.
    6.  Notification  of  potential  eligible owners. The county treasurer
  shall notify, by first  class  mail,  all  potential  eligible  property
  owners of property which is subject to a tax lien sale of the provisions
  of  this  section.  Such notice shall be in the same manner and given no
  later than fourteen days after such personal notice is provided  to  the
  taxpayer  pursuant  to section one thousand two of the real property tax
  law.
    7. Tax lien; not affected. The provisions of this  section  shall  not
  affect the tax lien against the property except in the reduction of such
  lien  and that the lien shall not be assigned, sold or foreclosed during
  the period of  installment  payments,  provided  that  such  installment
  payments are not in default.
    8.  The treasurer is authorized and empowered to establish other terms
  and conditions which are consistent with and necessary to implement  the
  provisions  of  this  section.  Such  terms  and  conditions shall be in
  writing and available in the office of the treasurer.
    § 48. Two or more separate and distinct parcels of real estate may  be
  included  in  one  transfer.  The  county  treasurer  may include in one
  certificate of sale, to a purchaser at the tax sale, two or more lots or
  separate and distinct parcels of real estate sold to the same purchaser,
  provided, however, that such separate and distinct lots  or  parcels  of
  real estate be offered separately at the public tax sale.
    §  49.  a. Redemption of property sold for taxes. The owner of, or any
  person interested in, or having a lien upon, any real  estate  sold  for
  taxes   and   assessments   as   aforesaid,  may  redeem  unimproved  or
  non-residential real estate at any time within twelve months  after  the
  date  of  such  sale  and  may  redeem  residential  real  estate within
  thirty-six months after the date of such sale upon the following  terms:
  If  unimproved  or non-residential real estate is redeemed within twelve
  months or if residential  real  estate  is  redeemed  within  thirty-six
  months,  said redemption shall be made by paying to the county treasurer
  the sum for which said property  was  purchased  with  the  interest  or
  penalties  thereon, at which said property was bid, calculated and added
  to such purchase price as provided in section forty-five hereof. If said
  property  be  redeemed  after  the  commencement  of   the   foreclosure
  proceedings  the  person redeeming the same shall pay in addition to the
  aforementioned sums the bill of costs as prescribed in section sixty-one
  hereof. The expenses allowed for searching in this section shall be part
  of the foreclosure disbursements and not in addition  thereto.  In  case
  such  payment be made to the county treasurer, he shall receive the same
  for the benefit of the holder of the tax  certificate  thus  discharged,
  and  shall  give  notice  thereof  to  the  purchaser,  or  the personal
  representative or assignee or transferee  of  the  purchaser,  by  mail,
  addressed  to  such  address  as  may  have been furnished to the county
  treasurer. Immediately upon such payment  to  the  county  treasurer  as
  herein  provided the tax sale certificate shall be discharged of record.
  Upon receiving the surrender of the certificate of sale or assignment or
  transfer thereof or a release of the property purchased duly executed by
  the owner of record of such certificate of sale,  the  county  treasurer
  shall  pay  the  amount  thus  deposited  to  the person or persons who,
  according to records in his office, appear to be entitled thereto, or to

  the personal representative of such person. The county  treasurer  shall
  upon the release of the property purchased as provided in section fifty,
  cancel and discharge the tax upon the record.
    b.  The  term  "residential  real  estate" as used in this section and
  sections fifty-one, fifty-two and fifty-five herein shall refer  to  all
  real  estate  which  is  improved by a one, two or three family dwelling
  unit.
    c. Waiver of interest, penalties and fees for redemption  for  certain
  persons  deployed  by  the  military.  The  applicable governing body or
  department, upon approval by the Suffolk county legislature, in its sole
  discretion, may permit an owner or  the  owner's  surviving  unremarried
  spouse  of foreclosed residential real estate to redeem such real estate
  without interest, penalties and fees provided that:
    (1) the property is the owner's primary place of residence; and
    (2) the owner demonstrates that foreclosure occurred after October  7,
  2001; and
    (3)  the foreclosure was a result of financial hardship constituting a
  substantial loss of income by the owner due to being ordered  to  active
  military  duty,  other  than training, in the United States armed forces
  including the reserve components of  the  armed  forces  of  the  United
  States; and
    (4)  the  activation lasted for at least six contiguous months, or the
  owner was killed in action during such activation; and
    (5) the owner provides acceptable written evidence of the requirements
  set forth in this subdivision to the commissioner of the  department  of
  environment and energy.
    §  49-a.  Extension  of period to redeem for agricultural property. 1.
  Definitions. As used in this section:
    (a) "Agricultural property" means not less than  five  acres  of  land
  used  in  the  previous  two years for the production for sale of crops,
  livestock and livestock products as defined by section three hundred one
  of the agriculture and markets law, the income of which is at least five
  thousand dollars in each year.
    (b) "Eligible owner" means the  owner  of  agricultural  property  who
  occupies and uses such property for agricultural purposes.
    2.  Notwithstanding  sections  forty-nine,  fifty-one,  fifty-two  and
  fifty-five of this act, the twelve month period to  redeem  agricultural
  property  may  be  extended to a period of thirty-six months pursuant to
  the provisions of this section. The owners of agricultural property  may
  apply  to the treasurer on a form prescribed by such officer to have the
  period of redemption of such agricultural property which has  been  sold
  for  taxes  and assessments to extend the twelve month redemption period
  prescribed in section forty-nine of this act to thirty-six  months  from
  the date of such sale. If such application is approved by the treasurer,
  all   references   in  sections  forty-nine,  fifty-one,  fifty-two  and
  fifty-five which  refer  to  twelve  months  shall  be  deemed  to  mean
  thirty-six months for such agricultural property.
    3.  Such  application  shall  be made by the owner of such property no
  earlier than the date of the tax lien sale nor later  than  thirty  days
  prior  to  twelve  months  after  such  date.  Failure  to make a timely
  application shall bar such owner from applying for or being  granted  an
  extension  of  the  redemption  period  for  such  delinquent  taxes and
  assessments. The burden of proof of eligibility for  the  provisions  of
  this  section  shall  be  on  the  applicant.  The  owner  shall  submit
  documentation to the treasurer which the  treasurer  shall  deem  to  be
  relevant and consistent with the provisions of this section to determine
  the eligibility of such applicant. Such documentation shall include, but
  not  be  limited to, approval of an agricultural use assessment pursuant

  to article twenty-five-AA of the  agriculture  and  markets  law  or  an
  income  tax statement showing farm income and expenses as defined by the
  internal revenue code for the period since  the  taxes  and  assessments
  became a lien.
    4.  The treasurer shall notify or cause to be notified, by first class
  mail, all potential agricultural property owners of  property  which  is
  subject  to  a tax lien sale or expiration of the twelve month period of
  redemption of the provisions of this section. Such notice will be  given
  in the same manner and no later than fourteen days after personal notice
  is  provided to the taxpayer pursuant to section one thousand two of the
  real property tax law or section fifty-two of  this  act,  whichever  is
  appropriate.
    5.  Tax  lien;  not affected. The provisions of this section shall not
  affect the tax lien against the property except in the extension of  the
  period to redeem such property.
    §  50.  Release  and  transfer  of  lots and certificates of sale. The
  purchaser or the owner for the time being of tax certificates of sale of
  such several parcels or lots shall duly execute and acknowledge, in  the
  manner  now  required  in the case of a deed, releases of each and every
  parcel or lot, which has been redeemed through  the  county  treasurer's
  office  or  directly  with  the purchaser or owner for the time being of
  such tax certificates. Such releases shall be filed in the office of the
  county treasurer.
    § 51. Rights of purchasers. The amount paid by a purchaser at such tax
  sale, together with the progressive interest or  penalties  thereon,  at
  the  rate  of  his  bid  together  with the costs and expenses as herein
  provided, shall be due and payable to such purchaser twelve months  from
  the  date of such sale of unimproved or non-residential real estate, and
  thirty-six months from the date of such sale of residential real estate,
  unless the same becomes due at an earlier date by  the  service  of  the
  personal notice upon the owner, occupant, mortgagee and other interested
  persons, as provided herein.
    § 52. Notice of unredeemed real estate; notice to redeem. 1. Notice of
  unredeemed  real  estate  shall  be  given  and  published by the county
  treasurer at least three months before  the  expiration  of  the  twelve
  months  allowed for the redemption of unimproved or non-residential real
  estate sold by him for taxes and assessments, or at least  three  months
  before   the  expiration  of  the  thirty-six  months  allowed  for  the
  redemption of residential real estate, the last  publication  to  be  at
  least  six  weeks before the expiration of such twelve months applicable
  to unimproved or non-residential real estate, and before the  expiration
  of  the  thirty-six  month period applicable to residential real estate.
  Notwithstanding the provisions  of  subdivision  three  of  section  ten
  hundred  fourteen  of  the  real  property tax law, the county treasurer
  shall send the notice required by subdivision three of such  section  no
  later  than  the initial date of publication required by subdivision one
  of such section. In all other respects notice of unredeemed real  estate
  shall be as provided in the real property tax law.
    2.  Whenever  by  any  provision  of  the  real property tax law it is
  provided that any notice may or shall be given or filed within a  period
  measured  by  reference  to  the time allowed for the redemption of real
  estate sold for taxes and assessments or by reference to the time of the
  sale, such provisions shall be construed  as  referring  to  the  twelve
  month  period for redemption herein provided in respect to such sales of
  unimproved and non-residential real  estate  and  thirty-six  months  in
  respect  to  residential real estate in Suffolk county. Notices required
  to be served upon occupants of real estate or  others  pursuant  to  the
  real  property tax law in relation to the redemption of such real estate

  from tax sales shall state that such real estate may  be  redeemed  upon
  the  payment  of  the  moneys  specified  by  law  to  be  paid upon the
  redemption of such real estate.
    3.  Notice shall be given by the purchaser of any real estate sold for
  taxes under the provisions of this act in the manner and under the terms
  prescribed by the real property tax law and notice to  redeem  from  any
  such sale and notice to occupants shall be made and given as provided by
  such  law.  The  provisions  of  the  real  property tax law relating to
  redemption shall continue to  apply  to  the  matters  covered  thereby,
  except  as  herein  otherwise  provided,  and  except  that  the rate of
  interest to be paid upon any redemption shall be at the rates  fixed  by
  this act.
    § 53. Conveyance of property not redeemed. If such real estate, or any
  part  thereof,  be  not redeemed as herein provided the county treasurer
  shall execute to the purchaser, including the county, its or his  heirs,
  successors,  or  assigns,  upon the performance by such purchaser of the
  conditions herein provided, and upon surrender of  said  certificate  of
  sale or upon delivery or a release of such real estate to the grantee as
  herein  provided  and  upon  the  purchaser's  taking  and paying for an
  assignment of all outstanding prior tax liens held by  the  county  upon
  the  premises, including all unpaid taxes appearing in the book or books
  which the county treasurer is authorized and empowered  to  compile  and
  maintain  pursuant  to the provisions of chapter one hundred five of the
  laws of nineteen hundred twenty, and upon the filing of proof of service
  of notice upon owners and other interested persons as herein and in  the
  general  tax  law  provided,  a conveyance of real estate so sold, which
  conveyance shall vest in the grantees an absolute  estate  in  fee.  The
  county  treasurer  shall  be  entitled  to  demand and receive from such
  grantee, for the use of  the  county,  the  sum  of  five  dollars,  for
  preparing  such  conveyance.  Every such conveyance shall be attested by
  the county treasurer and the  seal  of  the  county  treasurer  attached
  thereto,  and  when  so  executed shall be presumptive evidence that the
  sale was regular, and also presumptive  evidence  that  all  proceedings
  prior  to  the sale, including the assessment of the lands sold, and all
  notices required by law to be given previous to the  expiration  of  the
  time  allowed  by  law  for  the  redemption  thereof,  were regular and
  according to law. After three years from the date of record of any  such
  conveyance  in the Suffolk county clerk's office, such presumption shall
  be conclusive. Every certificate  of  sale  or  conveyance  executed  in
  pursuance  of  this act may be recorded in the same manner and with like
  effect as a deed acknowledged or proved before any officer authorized by
  law to take proof and acknowledgment of  deeds.  Two  or  more  lots  or
  parcels  of  real  estate sold to the same person may be included in the
  same tax deed.
    § 53-a. Deed to be recorded by county treasurer. That any  grantee  or
  purchaser  entitled  to  a  deed from the county treasurer as herein set
  forth, shall, in addition to the payments herein before required to  pay
  to  the county treasurer an amount sufficient to record such deed in the
  county clerk's office. All payments for the recording of the deed  shall
  be  made  payable to the county clerk. Any such conveyance shall be duly
  recorded by the county treasurer in the county clerk's office of Suffolk
  county prior to the delivery of such deed to the grantee or purchaser.
    § 54. Action by purchaser. The holder including the county of Suffolk,
  of any certificate of sale, heretofore  or  hereafter  executed  by  the
  county  treasurer,  instead  of  taking  a  conveyance  of  the property
  purchased, or the  holder  of  any  tax  deed  executed  by  the  county
  treasurer  of  Suffolk  county within five years after the date thereof,
  may at his option recover the amount paid for such property, as in  such

  certificate  or  deed  mentioned with all interest, penalties, additions
  and expenses allowed by law, and for that purpose may maintain an action
  in the supreme court or in the county court of Suffolk  county  to  sell
  such property. Jurisdiction of such action is hereby conferred upon said
  county court.
    §  55.  When  foreclosure  action  may  be commenced. Except as herein
  otherwise provided, the action provided for in the last section  may  be
  commenced  at  any  time after twelve months in respect to unimproved or
  non-residential  real  estate,  or  thirty-six  months  in  respect   to
  residential  real  estate  and  within eight years from the date of sale
  mentioned in the certificate of sale, or five years from the date of the
  tax deed and all the provisions of the civil practice law and rules  and
  all  other  provisions  of  law  and  the  rules of practice relating to
  actions for the foreclosure of  mortgages  shall  apply  to  the  action
  hereby  authorized  so  far  as  applicable,  except as herein otherwise
  provided. It shall be sufficient for the plaintiff to set forth  in  his
  complaint  in  such action a copy of or the substance of his certificate
  of sale or tax deed, and the interest, penalties, additions and expenses
  claimed by him, with a statement that  the  premises  described  in  the
  certificate  of sale or deed have not been redeemed or conveyed pursuant
  to the provisions of this act, and that the plaintiff elects to  recover
  as  herein  provided,  also  that  the  defendants have or may have some
  interest in or lien upon the property affected by the action.
    § 56. Parties to the  action.  The  plaintiff  in  such  action  shall
  include  and  join  therein  and may likewise recover upon all prior and
  subsequent certificates of sale or tax deeds dated within five years  of
  the  commencement  of the action, held by him, executed by the treasurer
  of Suffolk county relating to the same real  property  in  whole  or  in
  part.    He  may include and join in one action all such certificates of
  sale or tax deeds relating to two or more separate and distinct  parcels
  of  real property belonging to the same person or to two or more persons
  or corporations, provided, however, that all lots or  parcels  belonging
  to separate persons shall be distinctly set forth in separate paragraphs
  of the complaint and shall be sold under such proceedings separately. He
  shall  make  parties  to  the  action the owner of and all other persons
  interested in the real property affected, or any part thereof, including
  the holders of all other prior and subsequent certificates  of  sale  as
  shown by the records in the county treasurer's office at the time of the
  commencement  of such action. The county of Suffolk or the people of the
  state may be made parties to such an action the same as a natural person
  and the summons shall be served on the attorney-general who shall appear
  on behalf of the state, and the complaint shall set forth in addition to
  the other matters required to  be  set  forth  by  law,  detailed  facts
  showing the particular nature of the interest in or the lien on the said
  real property of the county of Suffolk or the people of the state of New
  York.
    §  57. Court shall determine and enforce all rights of parties to said
  action. The court shall have full power to determine and enforce in  all
  respects  the  rights, claims and demands of the several parties to said
  action, including the rights, claims and demands of  the  defendants  as
  between  themselves,  to  direct  a  sale  of such real property and the
  distribution or other disposition of the proceeds of sale. Any party  to
  the action, including the county of Suffolk, may become the purchaser at
  any such sale.
    §  58.  Distribution  of  proceeds  of  sale.  The  plaintiff  and the
  defendants in said action, including the county of Suffolk, who are  the
  holders of certificates of sale, shall be paid from the proceeds of sale
  the  several  amounts  paid  for  real estate purchased as mentioned and

  described in the certificates of sale held by them, with  all  interest,
  penalties,  additions,  costs and expenses allowed by law, so far as the
  said proceeds shall suffice to pay the same, in the order of the  lawful
  priority  of the liens and the interest of the respective parties in and
  against the premises as the same may be determined in  this  action.  It
  shall  be  sufficient  for any such defendant to set forth in his answer
  his certificate  of  sale  or  the  substance  thereof  with  the  other
  allegations in effect as herein provided with regard to the complaint in
  the  action. A defendant alleging irregularity or invalidity in any tax,
  assessment or  sale  shall  particularly  specify  in  his  answer  such
  irregularity or invalidity.
    §  59.  Remedies  herein  provided  are  additional. The remedy herein
  provided for the recovery of the amount due the purchaser by action  and
  foreclosure  shall  be  in addition to all other remedies allowed by law
  with regard to certificates of sale and tax  deeds,  and  shall  not  be
  dependent  upon them, or any of them; provided, however, that nothing in
  this act contained shall be held to revive  or  validate  any  claim  or
  demand, the enforcement of which otherwise is barred by lapse of time.
    §  60. Conveyance vests absolute fee in purchaser. The conveyance made
  pusuant to a judgment in any action brought as  herein  provided,  shall
  vest in the purchaser all right, title, interest, claim, lien and equity
  of  redemption  in  and against the premises sold, of all the parties to
  the action, and of all persons claiming under them, or any or either  of
  them,  subsequent  to  the  filing  of  a  notice of the pendency of the
  action,  or  whose  conveyance  or  encumbrance  is  subsequent  or   is
  subsequently  recorded,  except  subsequent  taxes  and assessments, and
  sales on account thereof, and except taxes and  assessments  which  were
  liens  on the premises at the time of the filing of a notice of pendency
  of the action, but for the nonpayment of which  no  sale  had  been  had
  prior  thereto  and  any  sale  on  account  of such taxes, and all such
  parties and persons shall  be  barred  and  forever  foreclosed  by  the
  judgment  in  said action of all right, title, interest, claim, lien and
  equity of redemption in and to the premises sold, or any  part  thereof,
  except  as  aforesaid.  The  judgment  in any such action may direct the
  cancellation or satisfaction of record of taxes,  assessments  or  other
  claims of any of the parties to the action.
    §  61. Costs and allowances. The court may in its discretion designate
  the sheriff of Suffolk county as the officer to make the  sale  of  real
  property in any action or proceeding brought as herein provided, and the
  sheriff  shall  serve  without  charge.  Unless  the  judgment otherwise
  directs, the officer making the sale must, out of  the  proceeds,  first
  pay,  as  a  part of the expenses of the sale, all taxes and assessments
  which are liens upon the property sold, and which have become such prior
  to or subsequent to the filing of notice of pendency of the action,  and
  redeem   the   property  sold  from  any  sales  for  unpaid  taxes  and
  assessments, which were had subsequent to the filing of such  notice  of
  pendency  of  action. The plaintiff's costs and allowances, exclusive of
  disbursements, shall be  the  same  as  the  costs  and  allowances  now
  provided by the civil practice act and rules of procedure in the case of
  foreclosure  of  mortgages  on  real estate by action, except that there
  shall be no allowances by statute or by  the  court  unless  the  amount
  recovered is in excess of five hundred dollars.
    §  62.  Foreclosed tax certificate not arrears. Any party to an action
  to foreclose a tax certificate or tax deed or any purchaser or any party
  in interest may give notice of such foreclosure to the county  treasurer
  after  the  sale  of  such  property  pursuant  to a judgment under such
  proceeding, and after such notice has been duly served, the items  which
  constituted  the  tax  lien  thus foreclosed shall not be entered by the

  county treasurer, or the town receiver of taxes on any bill  or  in  any
  yearly  assessment  roll, so long as the judgment of foreclosure of such
  lien remains in force.
    §  63. Presumption of validity of tax. It shall be presumed that every
  tax levied and assessment made is valid and regular, and  that  all  the
  steps  and  proceedings  required  by  law were taken and had, until the
  contrary shall be made to appear. Any action or proceedings commenced by
  any person or persons to test the validity  or  regularity  of  any  tax
  levied  or  assessment made shall be commenced within two years from the
  date of the receipt of the tax warrant by the town  receiver  of  taxes.
  The  invalidity  or  irregularity  of any tax or assessment shall not be
  available as a defense to any action or proceeding commenced  after  the
  expiration  of two years from the delivery of such warrant as aforesaid,
  or for the enforcement of any right or title,  by  virtue  of  any  sale
  thereunder,  unless  an  action  or  proceeding  to test the validity or
  regularity of such tax or assessment shall have  been  commenced  within
  the  time  hereinbefore  limited  for  commencing the same, and shall be
  still pending, or such tax or assessment shall have been adjudged to  be
  irregular and invalid.
    §  64.  Reimbursement for invalid or irregular tax lien or certificate
  of sale. When any purchaser under such sale or  his  heirs  or  assigns,
  shall  be unable to recover or retain possession of any real estate sold
  to him, by reason of any irregularity or error in the assessment of  any
  person  or  property,  or  the  levying  of  any  tax thereon, or in any
  proceedings for the collection of any tax the county treasurer, with the
  approval of the county auditor shall reimburse the purchaser  for  money
  so  paid, with interest from the time of its payment, at the rate of six
  per centum per annum, and thereupon the board of supervisors shall order
  a reassessment of any amount or sum so paid upon the same real estate or
  against the same person, which shall for all the purposes of this act be
  deemed, and taken to be, an original general county tax or assessment as
  of the date of such reassessment.
    § 65. Record of transfers of tax liens.  The  county  treasurer  shall
  enter  and record in his office his proceedings upon such sales, and all
  certificates granted by him, and all assignments  of  certificates,  and
  releases of lots authorized by section fifty hereof, and all redemptions
  and  all  proceedings whereby sales are defeated or discharged. He shall
  also file and record all notices of sales  published  by  him,  together
  with  his own affidavit, or that of the publishers aforementioned of the
  papers in which said advertisements were published, of  the  publication
  of said notices, and all other notices which have been given by him; and
  he  shall  keep  a  record of all certificates and evidence made by him,
  under this act.
    § 66. Cancellation of void tax. When it shall be discovered  that  the
  proceedings  in  levying any tax, or in making any assessment, have been
  so  irregular  as  to  render  them  illegal  and  void,  the  board  of
  supervisors  may annul them, or may annul all of them, subsequent to and
  including the irregularity, and such  board  may  direct  the  board  of
  assessors  of  the  town  in which said property is located to levy anew
  such tax or assessment, or such board may direct  the  proceedings  anew
  from the point where the irregularity occurred.
    §  67.  Reissue of certificate of sale. If a certificate of sale shall
  have been lost or destroyed, the county treasurer shall, upon submission
  to him of satisfactory evidence of such loss  or  destruction,  issue  a
  duplicate   of  the  original  certificate.  The  evidence  of  loss  or
  destruction must be in writing, proved  by  the  oath  of  one  or  more
  persons  to  the  satisfaction  of the treasurer, who shall preserve the
  same in his office.

    § 68. Recording of tax deeds; cancellation. All tax deeds executed  as
  herein  provided  may be recorded as other conveyances of land under the
  laws of this state. Such deeds, and also deeds issued on any  prior  tax
  sales,  if  not  recorded  in  the  office  of  the county clerk, may be
  returned  to  the county treasurer and cancelled for sufficient cause at
  any time. Such cancellation shall terminate all rights of the  purchaser
  thereunder.  The owner of any certificate of sale issued or any tax sale
  shall not be required to apply for  conveyance  of  the  land  described
  therein within four years after the expiration of one year from the last
  day  of  sale,  as required by the tax law, but may apply for and obtain
  such conveyance at any time prior to bringing action for foreclosure. If
  the owner of any certificate (except the county, and  the  purchaser  at
  the  tax  sale  who  is the owner with a duly recorded title of the land
  sold) does not apply for a conveyance within the period of  eight  years
  from  date  of sale so allowed for bringing such action, the certificate
  shall become void, and no claim can be maintained under the purchase.
    § 69. Removal of buildings on lands sold. Any person  who  under  such
  deed  may  enter  into possession of such real estate and erect or place
  any building, building materials, or other property thereon, shall  have
  the right in case he shall be ousted by any person claiming adversely to
  said  deed,  within  three  months  after  trial,  judgment or ouster or
  rejectment, to remove said building, building materials or property from
  said real estate.
    § 70. County treasurer to furnish supervisors with  list  of  arrears.
  Following  each  tax sale the county treasurer shall make and shall file
  with each town supervisor, on or before the first day  of  September  of
  each  year, a list of all property sold for unpaid taxes and assessments
  in such town remaining unredeemed. All sales of property for non-payment
  of taxes or assessments shall be considered arrears and be  included  in
  such  list  until  the  expiration  of  the  redemption period as herein
  provided or until the  property  is  foreclosed  and  notice  hereof  is
  received  by  the  county  treasurer  as  provided  in section sixty-two
  thereof. The supervisor of each town shall thereupon place in  a  column
  provided  therefor  the  word  "arrears"  after  the description of each
  parcel of land as shown on the above mentioned list.
    § 71. Bill of taxes to show arrears. There shall be a ruled column for
  arrears in every tax bill rendered for taxes  for  lots  on  which  said
  arrears  or  assessments may be due, or may have been sold and are still
  redeemable, in  which  shall  be  written  opposite  the  entry  of  the
  description of said lot or parcel of land "Arrears" and at the bottom of
  said  bill shall be printed "Whenever any tax or assessment shall remain
  unpaid for six months from February first, the property will be sold  to
  satisfy  such  arrears  of  taxes  or  assessment,  and  all  taxes  and
  assessments up to a day to be named in the advertisement  of  sale.  The
  amount  of  arrears  may  be  obtained  from  and  paid  to  the  county
  treasurer."
    § 72. The validity of taxes and sales of  real  estate  not  affected.
  Nothing  contained  in this act shall be held or construed in any way as
  affecting the validity of the lien of any tax heretofore levied,  or  of
  any sale of lands, for the nonpayment of such taxes heretofore held.
    §  73. Affidavits of publication of necessary notices to be preserved.
  It shall be the duty of the county treasurer to  procure,  preserve  and
  register in his office, affidavits of the publication of all the notices
  by  this  title  required  to be published, and such affidavits shall be
  presumptive proof of such publication in all the courts of this state.
    § 74. When certificate of sale deemed a tax  lien.  When  a  purchaser
  files an election that his purchase or tax deed shall be the purchase of
  the  tax  lien  or  the  right  of  the  county and of each town, school

  district and other district in the county to receive taxes,  assessments
  and  other  liens,  the  certificates  of sale or tax deed, held by such
  purchaser, shall thereafter be deemed a transfer of  the  tax  lien,  or
  right of the county to collect such taxes. And in proceedings to recover
  the  amount  due the holders of such certificate, as herein provided, it
  shall not be necessary to plead or prove any action, proceedings,  right
  of  action  preceding  the  delivery  of  such certificate by the county
  treasurer, nor to establish the validity of the tax lien transferred  by
  such certificate.
    §  75.  Payment of taxes by purchaser; penalties thereon. The owner or
  holder of a certificate of sale  of  lots  or  parcels  of  real  estate
  purchased  at  the  tax sale, provided for herein, may at any time after
  annual return of taxes and assessments to the county  treasurer  by  the
  receiver  of taxes, pay to the county treasurer any such and older taxes
  or assessments as are a lien on such property; and the  holder  of  such
  certificate  making  such payment of said taxes shall be entitled to and
  shall receive the full amount of the taxes thus paid with  interest  and
  penalties  thereon  from the date of payment at the same rate prescribed
  in  section  forty-five  hereof,  provided  such  purchaser  shall  have
  notified  the  county  treasurer thereof immediately upon the payment of
  any such tax. Such taxes with the same interest  and  penalties  thereon
  from  the date of such payment as herein provided shall become a lien on
  said property and payable at the time of the redemption thereof, or  out
  of  the  proceeds  realized  at  the  sale  of  said  property under the
  foreclosure of the certificate of sale as provided in this act.
    § 76. When lands imperfectly described. When any lands are imperfectly
  described in any tax or assessment roll, the board  of  supervisors  may
  direct  the  board  of  assessors  of the town in which such property is
  located to correct the  description.  The  board  of  assessors  of  the
  respective  towns  may  at  any time before the lands are advertised for
  sale for the nonpayment of tax  or  assessment,  correct  the  imperfect
  description and not thereafter.
    §  77.  Tax  agent.  A  mortgagee of lands situated in the county, who
  resides out of it, may appoint an elector  of  the  county  as  his  tax
  agent.   Upon  the  presentation  of  such  appointment  to  the  county
  treasurer, he shall file the same, and register the names and  addresses
  of such tax agents in a book to be kept by him for that purpose.
    §  78.  Short  title. This act shall be known and may be cited as "The
  Suffolk county tax act."
    * § 34. All acts and parts of acts inconsistent  herewith  are  hereby
  repealed.
    * NB Section 34 was not redesignated when article 2 was added.
    * §  35.  This  act  shall  take  effect  immediately, except sections
  fifteen to twenty-six,  inclusive,  and  twenty-eight,  twenty-nine  and
  thirty-three,  which  shall  take  effect  on  September first, nineteen
  hundred and twenty.
    * NB Section 35 was not redesignated when article 2 was added.

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