NY-SCT Suffolk County Tax Act NY

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

(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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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."

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.

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.

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.

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.

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.

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.

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.