§ 48. Two or more separate and distinct parcels of real estate may be included in one transfer. The county treasurer may include in one certificate of sale, to a purchaser at the tax sale, two or more lots or separate and distinct parcels of real estate sold to the same purchaser, provided, however, that such separate and distinct lots or parcels of real estate be offered separately at the public tax sale.
Two or more separate and distinct parcels of real estate may be included in one transfer
N.Y. Suffolk County Tax Act § 48, under Collection of Taxes and Assessments By Sale.
N.Y. Suffolk County Tax Act § 48