Title SCT, Suffolk County Tax Act

§ 47. When purchasers pay the amounts of their bids; possession of\npremises purchased. The purchasers at such sale shall pay to the county\ntreasurer the full amount of the bid therefor within one week from the\ndate of such sale, and thereupon the county treasurer shall execut…

§ 47-a. Payment of delinquent taxes in installments. 1. Definitions.\nAs used in this section:\n (a) "Eligible delinquent taxes" means the combined amount of unpaid\ntaxes, special ad valorem levies, special assessments, and any penalties\nand interest which have accrued and whi…

§ 48. Two or more separate and distinct parcels of real estate may be\nincluded in one transfer. The county treasurer may include in one\ncertificate of sale, to a purchaser at the tax sale, two or more lots or\nseparate and distinct parcels of real estate sold to the same purch…

§ 49. a. Redemption of property sold for taxes. The owner of, or any\nperson interested in, or having a lien upon, any real estate sold for\ntaxes and assessments as aforesaid, may redeem unimproved or\nnon-residential real estate at any time within twelve months after the\ndate…

§ 49-a. Extension of period to redeem for agricultural property. 1.\nDefinitions. As used in this section:\n (a) "Agricultural property" means not less than five acres of land\nused in the previous two years for the production for sale of crops,\nlivestock and livestock products…

§ 5. Completion of assessment roll. All assessments shall be made as\nof March first. The assessors shall complete the assessment roll and\nmail notices of increased assessments to property owners on or before\nthe first day of May of each year and shall meet for the hearing of\…

§ 50. Release and transfer of lots and certificates of sale. The\npurchaser or the owner for the time being of tax certificates of sale of\nsuch several parcels or lots shall duly execute and acknowledge, in the\nmanner now required in the case of a deed, releases of each and ev…

§ 51. Rights of purchasers. The amount paid by a purchaser at such tax\nsale, together with the progressive interest or penalties thereon, at\nthe rate of his bid together with the costs and expenses as herein\nprovided, shall be due and payable to such purchaser twelve months f…

§ 52. Notice of unredeemed real estate; notice to redeem. 1. Notice of\nunredeemed real estate shall be given and published by the county\ntreasurer at least three months before the expiration of the twelve\nmonths allowed for the redemption of unimproved or non-residential real…

§ 53. Conveyance of property not redeemed. If such real estate, or any\npart thereof, be not redeemed as herein provided the county treasurer\nshall execute to the purchaser, including the county, its or his heirs,\nsuccessors, or assigns, upon the performance by such purchaser …

§ 53-a. Deed to be recorded by county treasurer. That any grantee or\npurchaser entitled to a deed from the county treasurer as herein set\nforth, shall, in addition to the payments herein before required to pay\nto the county treasurer an amount sufficient to record such deed i…

§ 54. Action by purchaser. The holder including the county of Suffolk,\nof any certificate of sale, heretofore or hereafter executed by the\ncounty treasurer, instead of taking a conveyance of the property\npurchased, or the holder of any tax deed executed by the county\ntreasur…

§ 55. When foreclosure action may be commenced. Except as herein\notherwise provided, the action provided for in the last section may be\ncommenced at any time after twelve months in respect to unimproved or\nnon-residential real estate, or thirty-six months in respect to\nresid…

§ 56. Parties to the action. The plaintiff in such action shall\ninclude and join therein and may likewise recover upon all prior and\nsubsequent certificates of sale or tax deeds dated within five years of\nthe commencement of the action, held by him, executed by the treasurer\…

§ 57. Court shall determine and enforce all rights of parties to said\naction. The court shall have full power to determine and enforce in all\nrespects the rights, claims and demands of the several parties to said\naction, including the rights, claims and demands of the defenda…

§ 58. Distribution of proceeds of sale. The plaintiff and the\ndefendants in said action, including the county of Suffolk, who are the\nholders of certificates of sale, shall be paid from the proceeds of sale\nthe several amounts paid for real estate purchased as mentioned and\n…

§ 59. Remedies herein provided are additional. The remedy herein\nprovided for the recovery of the amount due the purchaser by action and\nforeclosure shall be in addition to all other remedies allowed by law\nwith regard to certificates of sale and tax deeds, and shall not be\n…

§ 6. Final completion and filing of assessment roll. The assessment\nroll shall be completed, verified and filed on or before the first day\nof July in each year.\n

§ 60. Conveyance vests absolute fee in purchaser. The conveyance made\npusuant to a judgment in any action brought as herein provided, shall\nvest in the purchaser all right, title, interest, claim, lien and equity\nof redemption in and against the premises sold, of all the part…

§ 61. Costs and allowances. The court may in its discretion designate\nthe sheriff of Suffolk county as the officer to make the sale of real\nproperty in any action or proceeding brought as herein provided, and the\nsheriff shall serve without charge. Unless the judgment otherwi…

§ 62. Foreclosed tax certificate not arrears. Any party to an action\nto foreclose a tax certificate or tax deed or any purchaser or any party\nin interest may give notice of such foreclosure to the county treasurer\nafter the sale of such property pursuant to a judgment under s…

§ 63. Presumption of validity of tax. It shall be presumed that every\ntax levied and assessment made is valid and regular, and that all the\nsteps and proceedings required by law were taken and had, until the\ncontrary shall be made to appear. Any action or proceedings commence…

§ 64. Reimbursement for invalid or irregular tax lien or certificate\nof sale. When any purchaser under such sale or his heirs or assigns,\nshall be unable to recover or retain possession of any real estate sold\nto him, by reason of any irregularity or error in the assessment o…

§ 65. Record of transfers of tax liens. The county treasurer shall\nenter and record in his office his proceedings upon such sales, and all\ncertificates granted by him, and all assignments of certificates, and\nreleases of lots authorized by section fifty hereof, and all redemp…

§ 66. Cancellation of void tax. When it shall be discovered that the\nproceedings in levying any tax, or in making any assessment, have been\nso irregular as to render them illegal and void, the board of\nsupervisors may annul them, or may annul all of them, subsequent to and\ni…

§ 67. Reissue of certificate of sale. If a certificate of sale shall\nhave been lost or destroyed, the county treasurer shall, upon submission\nto him of satisfactory evidence of such loss or destruction, issue a\nduplicate of the original certificate. The evidence of loss or\nd…

§ 68. Recording of tax deeds; cancellation. All tax deeds executed as\nherein provided may be recorded as other conveyances of land under the\nlaws of this state. Such deeds, and also deeds issued on any prior tax\nsales, if not recorded in the office of the county clerk, may be…

§ 69. Removal of buildings on lands sold. Any person who under such\ndeed may enter into possession of such real estate and erect or place\nany building, building materials, or other property thereon, shall have\nthe right in case he shall be ousted by any person claiming advers…

§ 7. Certification of school districts. The board of assessors of each\ntown shall immediately upon completing and verifying the assessment roll\nin each year ascertain therefrom the total assessed valuation of the\ntaxable property within each school district appearing on the r…

§ 70. County treasurer to furnish supervisors with list of arrears.\nFollowing each tax sale the county treasurer shall make and shall file\nwith each town supervisor, on or before the first day of September of\neach year, a list of all property sold for unpaid taxes and assessm…

§ 71. Bill of taxes to show arrears. There shall be a ruled column for\narrears in every tax bill rendered for taxes for lots on which said\narrears or assessments may be due, or may have been sold and are still\nredeemable, in which shall be written opposite the entry of the\nd…

§ 72. The validity of taxes and sales of real estate not affected.\nNothing contained in this act shall be held or construed in any way as\naffecting the validity of the lien of any tax heretofore levied, or of\nany sale of lands, for the nonpayment of such taxes heretofore held…

§ 73. Affidavits of publication of necessary notices to be preserved.\nIt shall be the duty of the county treasurer to procure, preserve and\nregister in his office, affidavits of the publication of all the notices\nby this title required to be published, and such affidavits sha…

§ 74. When certificate of sale deemed a tax lien. When a purchaser\nfiles an election that his purchase or tax deed shall be the purchase of\nthe tax lien or the right of the county and of each town, school\ndistrict and other district in the county to receive taxes, assessments…

§ 75. Payment of taxes by purchaser; penalties thereon. The owner or\nholder of a certificate of sale of lots or parcels of real estate\npurchased at the tax sale, provided for herein, may at any time after\nannual return of taxes and assessments to the county treasurer by the\n…

§ 76. When lands imperfectly described. When any lands are imperfectly\ndescribed in any tax or assessment roll, the board of supervisors may\ndirect the board of assessors of the town in which such property is\nlocated to correct the description. The board of assessors of the\n…

§ 77. Tax agent. A mortgagee of lands situated in the county, who\nresides out of it, may appoint an elector of the county as his tax\nagent. Upon the presentation of such appointment to the county\ntreasurer, he shall file the same, and register the names and addresses\nof such…

§ 78. Short title. This act shall be known and may be cited as "The\nSuffolk county tax act."\n

§ 8. Certification and levy of school tax. The board of education or\nthe trustees of each school district shall thereupon and on or before\nthe first day of October in each year, upon the total assessed valuation\nof the taxable property within their school district as certifie…

§ 9. Creation of contingent fund in school districts. The board of\neducation or the trustees of any school district may in the year\nnineteen hundred and twenty or in any subsequent year, in addition to\nthe amount of the budget and other lawful taxes to be raised on the tax\nr…