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This entry was published on 2016-12-09
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SECTION 52
Notice of unredeemed real estate; notice to redeem
Suffolk County Tax Act (SCT) CHAPTER ROOT, ARTICLE 2
§ 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
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.