Legislation
SECTION 40-A
Lien of mortgage not affected by tax sale
Suffolk County Tax Act (SCT) CHAPTER ROOT, ARTICLE 2
§ 40-a. Lien of mortgage not affected by tax sale. The lien of a
mortgage, duly recorded at the time of the sale of any lands for
non-payment of any tax or assessment thereon, shall not be destroyed, or
in any manner affected, except as provided in this and/or the succeding
section. The purchaser at any such sale, or those claiming under him,
shall give to the record holder of the mortgage a written notice of such
sale requiring him to pay the amount required to redeem the lands as
provided in the succeeding section, within six months after the time of
filing of evidence of the service of such notice with the county
treasurer. Such notice may be given either personally or in the manner
required by law in respect to notices of non-acceptance or non-payment
of notes or bills of exchange. If redemption be not made pursuant to
such notice, the mortgage shall be deemed to have been satisfied of
record at the time of such sale.
Within one month after the service of any such notice, the purchaser
or any person claiming under him shall file with the county treasurer a
copy of the notice given, with the affidavit of a person, certified as
credible by the officer before whom the affidavit is taken, that the
notice was duly given and the manner in which it was given.
If the county treasurer shall be satisfied that the proper notice has
been duly given, and if the premises have not been redeemed within the
prescribed time, he shall give to the purchaser or those claiming under
him, a certificate of non-redemption by the mortgagee, which shall
include a statement of the date of sale and a statement that such notice
and proof of the giving thereof, has been filed as hereinbefore provided
which certificate may be recorded and filed in the office of the
recording officer in which the mortgage is recorded, whereupon it shall
be the duty of the recording officer to note on the margin of the record
of such mortgage that it has been discharged as of the date of sale,
together with a reference to the book and page in which such certificate
of non-redemption has been recorded.
mortgage, duly recorded at the time of the sale of any lands for
non-payment of any tax or assessment thereon, shall not be destroyed, or
in any manner affected, except as provided in this and/or the succeding
section. The purchaser at any such sale, or those claiming under him,
shall give to the record holder of the mortgage a written notice of such
sale requiring him to pay the amount required to redeem the lands as
provided in the succeeding section, within six months after the time of
filing of evidence of the service of such notice with the county
treasurer. Such notice may be given either personally or in the manner
required by law in respect to notices of non-acceptance or non-payment
of notes or bills of exchange. If redemption be not made pursuant to
such notice, the mortgage shall be deemed to have been satisfied of
record at the time of such sale.
Within one month after the service of any such notice, the purchaser
or any person claiming under him shall file with the county treasurer a
copy of the notice given, with the affidavit of a person, certified as
credible by the officer before whom the affidavit is taken, that the
notice was duly given and the manner in which it was given.
If the county treasurer shall be satisfied that the proper notice has
been duly given, and if the premises have not been redeemed within the
prescribed time, he shall give to the purchaser or those claiming under
him, a certificate of non-redemption by the mortgagee, which shall
include a statement of the date of sale and a statement that such notice
and proof of the giving thereof, has been filed as hereinbefore provided
which certificate may be recorded and filed in the office of the
recording officer in which the mortgage is recorded, whereupon it shall
be the duty of the recording officer to note on the margin of the record
of such mortgage that it has been discharged as of the date of sale,
together with a reference to the book and page in which such certificate
of non-redemption has been recorded.