§ 45-a. Special provisions relating to certain tax sales heretofore
held; rates of redemption. 1. All sales of real estate for unpaid taxes
in the county of Suffolk in the years nineteen hundred thirty, nineteen
hundred thirty-one and nineteen hundred thirty-two for unpaid taxes of
the years, respectively, nineteen hundred twenty-nine, nineteen hundred
thirty and nineteen hundred thirty-one, are hereby validated in so far
as their validity might otherwise have been affected or may be
questioned by reason of the enactment of chapter ninety-nine of the laws
of nineteen hundred thirty or chapter three hundred thirty-five of the
laws of nineteen hundred thirty-two, amending section one hundred
fifty-two of the tax law, or any other amendment to said section. In the
case of the redemption hereafter, either within the now unexpired term
of any three year period of redemption or after the commencement of
foreclosure proceedings, of any parcel of real estate sold at any such
sale, or at the sale of real estate for unpaid taxes in such county, in
the year nineteen hundred twenty-nine for unpaid taxes of the year
nineteen hundred twenty-eight, the amount representing interest on the
amount paid by the purchaser, or on the amount required to be realized
by the sale if foreclosed by the county, to be included in the sum
required to be paid to effect the redemption shall be computed and fixed
in accordance with the rates established pursuant to section forty-five
of this chapter as in force on March eighteenth, nineteen hundred
twenty-nine, which, as applied to such sales in redemptions hereafter,
are hereby established as follows: with respect to property so sold in
the years nineteen hundred twenty-nine or nineteen hundred thirty, and
redeemed after the commencement of foreclosure proceedings, the rate bid
by the purchaser, not exceeding fifteen per centum, multiplied by six;
with respect to property so sold in the years nineteen hundred
thirty-one or nineteen hundred thirty-two, the rate bid by the purchaser
multiplied by the number of periods of six months each, plus the
fraction of such a period, if any, that shall have elapsed at the time
of the redemption since the date of the sale.

2. Redemptions heretofore made of property sold at any tax sale
mentioned in this section at the rates bid pursuant to section
forty-five of this chapter, and the cancellation and discharge by the
county treasurer of the tax for which sold, are hereby legalized,
ratified and confirmed. Any claim of any party to such transaction based
on alleged overpayment or underpayment shall be enforceable only by
civil action against the person or corporation owing the same, if any;
and this subdivision shall not be construed as creating or extinguishing
or attempting to create or extinguish any such claim or a liability
thereon.

3. This section shall not impair nor in anywise affect any redemption
heretofore made at the rates of interest prescribed by section one
hundred fifty-two of the tax law of real estate sold in the years
nineteen hundred thirty, nineteen hundred thirty-one or nineteen hundred
thirty-two. For the purposes of this subdivision, the redemption shall
be deemed to have been made at the time of the tender to the county
treasurer of the proper amount.