N.Y. Suffolk County Tax Act § 54
Current through 2024 NY Law Chapter 226
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.
N.Y. Suffolk County Tax Act § 54