§ 40-e. Setting aside cancellation of sale. The county treasurer is
hereby authorized and empowered and shall, upon the application of any
one whomsoever aggrieved thereby, set aside any cancellation of sale
made by him or by any of his predecessors in office, in any of the
following cases:

First. When such cancellation was procured by fraud or
misrepresentation.

Second. When it was procured by the suppression of any material fact
bearing on the case.

Third. When it was made under a mistake of fact.

Fourth. When such cancellation was made upon an application which the
county treasurer or any of his predecessors in office had no
jurisdiction or legal right to entertain at the time of such
cancellation.

Eight days written notice of an application made under and pursuant to
this section shall be served upon the person upon whose application such
sale was cancelled, or his heirs or grantees, the county treasurer, and
the county attorney; in case any of the parties to be served are not
residents of the state of New York, or cannot after reasonable diligence
be found within the state of New York, such notice may be served by the
publication thereof in the two newspapers designated under this article
for the publication of the advertisement of notice of sale of unpaid
taxes, once in each week for three weeks immediately preceding the day
upon which such application is to be made, and also by mailing a copy of
said notice to each of said parties at his last known place of
residence; and on or before the day of the first publication all papers
upon which such application is to be made shall be filed with the county
treasurer. The county treasurer shall in all cases specify the grounds
upon which such cancellation is set aside, and every such cancellation
set aside by the county treasurer shall in every and all respects have
the same force and effect as though no cancellation thereof had ever
been made.