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SECTION 48

Two or more separate and distinct parcels of real estate may be included in one transfer

Suffolk County Tax Act (SCT) CHAPTER ROOT, ARTICLE 2

§ 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 purchaser,
provided, however, that such separate and distinct lots or parcels of
real estate be offered separately at the public tax sale.