Legislation
SECTION 43
Advertisement of notice of sale
Suffolk County Tax Act (SCT) CHAPTER ROOT, ARTICLE 2
§ 43. Advertisement of notice of sale. The county treasurer shall,
within six months after the return, cause to be published at least once
a week in each week, for six successive weeks, in the two newspapers,
designated for the publication of concurrent resolutions, a list of all
real estate so liable to be sold for unpaid taxes and assessments and
together with a notice that said real estate will be on a day specified
in such notice, and the succeeding days, be sold at public auction at
the county center, Riverhead, Suffolk county, New York, or such other
place within the county as the treasurer designates in such notice. If
the property affected is situated in a town other than that in which the
newspapers designated as above required are located, those parcels so
situated from such list and notice shall also be separately published in
two successive issues of a newspaper in the town in which such affected
property is located with such alternate newspaper to be designated by
resolution of the board of supervisors. By such advertisement the owner
or owners of such lands and tenements respectively shall be required to
pay the amount of such tax or assessment, with the said penalties and
interest thereon remaining unpaid, with the charges of such notice and
advertisement, to the county treasurer, and notice shall be given by
such advertisement, that if default shall be made in such payment, such
lands and tenements will be sold at public auction at a day and place
therein to be specified for the amount of the taxes, together with the
interest, penalties and other charges thereon, then a lien on such
property, and for the lowest rate of interest during the period of
redemption, or until such property be redeemed, at which any person or
persons shall offer to take the same; such list shall contain the name
of the owner or occupant of each piece of real estate to be sold, as the
same appears upon the assessment roll of the year in which such unpaid
taxes were levied, and a brief description of such real estate, and the
total amount of such unpaid taxes, which said total amount shall include
all taxes, interest, expenses and other charges against the property for
the year or years advertised.
within six months after the return, cause to be published at least once
a week in each week, for six successive weeks, in the two newspapers,
designated for the publication of concurrent resolutions, a list of all
real estate so liable to be sold for unpaid taxes and assessments and
together with a notice that said real estate will be on a day specified
in such notice, and the succeeding days, be sold at public auction at
the county center, Riverhead, Suffolk county, New York, or such other
place within the county as the treasurer designates in such notice. If
the property affected is situated in a town other than that in which the
newspapers designated as above required are located, those parcels so
situated from such list and notice shall also be separately published in
two successive issues of a newspaper in the town in which such affected
property is located with such alternate newspaper to be designated by
resolution of the board of supervisors. By such advertisement the owner
or owners of such lands and tenements respectively shall be required to
pay the amount of such tax or assessment, with the said penalties and
interest thereon remaining unpaid, with the charges of such notice and
advertisement, to the county treasurer, and notice shall be given by
such advertisement, that if default shall be made in such payment, such
lands and tenements will be sold at public auction at a day and place
therein to be specified for the amount of the taxes, together with the
interest, penalties and other charges thereon, then a lien on such
property, and for the lowest rate of interest during the period of
redemption, or until such property be redeemed, at which any person or
persons shall offer to take the same; such list shall contain the name
of the owner or occupant of each piece of real estate to be sold, as the
same appears upon the assessment roll of the year in which such unpaid
taxes were levied, and a brief description of such real estate, and the
total amount of such unpaid taxes, which said total amount shall include
all taxes, interest, expenses and other charges against the property for
the year or years advertised.