§ 40-c. Cancellation of sales. The county treasurer shall not convey
any lands sold for taxes if he shall discover before the conveyance that
the sale was for any cause invalid or ineffectual to give title to the
lands sold; but he shall cancel the sale and forthwith cause the
purchase-money and interest thereon to be refunded out of moneys
appropriated and available therefor to the purchaser, his
representatives or assigns. If the error originated with the town
officers the sum paid shall be a charge against the town from which the
tax was returned, and the board of supervisors shall cause the same to
be assessed, levied and collected and paid to the county treasurer.

If the county treasurer shall not discover that the sale was invalid
until after a conveyance of the lands sold shall have been executed he
may, on application of any person having any interest therein at the
time of the sale, on receiving proof thereof, cancel the sale, refund
out of moneys appropriated and available therefor to the purchaser, his
representatives or assigns, the purchase-money and interest thereon, and
recharge the town from which the tax was returned with the amount of
purchase-money and interest from the time of sale which the county shall
cause to be levied and paid to the county treasurer.

Where the county treasurer shall discover either before or after a
conveyance that a sale to the county as provided by this article, was
invalid or ineffectual as aforesaid, he shall cancel the same as
aforesaid and charge or recharge the town as aforesaid but no refund
shall be made. The county treasurer may also on his own motion, cancel a
sale and charge or recharge the town as aforesaid, where the sale has
been declared void by the courts, or where in the opinion of the county
attorney filed with the county treasurer together with the evidence upon
which such opinion is based, such sale would be declared void by the
courts.

Nothing in this act contained shall affect or impair the power and
authority of the board of supervisors or any other body or officer, as
now provided by law, from compromising taxes and the payment thereof, or
reducing the rates of interest or penalties now imposed by law for
failure to pay any real property tax or water rate, or from correcting
any erroneous assessment; but on and after the affective date of this
act sales for unpaid taxes in the county of Suffolk shall be cancelled
only by the county treasurer and in the manner provided by this section
and sections forty-d and forty-e hereof.