Current through 2024 NY Law Chapter 226
Section 52 - Notice of unredeemed real estate; notice to redeem1.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.N.Y. Suffolk County Tax Act § 52