§ 54. Action by purchaser. 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.