Title SCT, Suffolk County Tax Act

§ 47. When purchasers pay the amounts of their bids; possession of premises purchased. The purchasers at such sale shall pay to the county treasurer the full amount of the bid therefor within one week from the date of such sale, and thereupon the county treasurer shall execute t…

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

§ 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 purchase…

§ 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. 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 d…

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

§ 50. Release and transfer of lots and certificates of sale. The purchaser or the owner for the time being of tax certificates of sale of such several parcels or lots shall duly execute and acknowledge, in the manner now required in the case of a deed, releases of each and every…

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

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

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

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

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

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

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

§ 57. Court shall determine and enforce all rights of parties to said action. The court shall have full power to determine and enforce in all respects the rights, claims and demands of the several parties to said action, including the rights, claims and demands of the defendants…

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

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

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

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

§ 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 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…

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

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

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

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

§ 67. Reissue of certificate of sale. If a certificate of sale shall have been lost or destroyed, the county treasurer shall, upon submission to him of satisfactory evidence of such loss or destruction, issue a duplicate of the original certificate. The evidence of loss or destr…

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

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

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

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

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

§ 72. The validity of taxes and sales of real estate not affected. Nothing contained in this act shall be held or construed in any way as affecting the validity of the lien of any tax heretofore levied, or of any sale of lands, for the nonpayment of such taxes heretofore held.

§ 73. Affidavits of publication of necessary notices to be preserved. It shall be the duty of the county treasurer to procure, preserve and register in his office, affidavits of the publication of all the notices by this title required to be published, and such affidavits shall …

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

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

§ 76. When lands imperfectly described. When any lands are imperfectly described in any tax or assessment roll, the board of supervisors may direct the board of assessors of the town in which such property is located to correct the description. The board of assessors of the resp…

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

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

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

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