Legislation
SECTION 53
Conveyance of property not redeemed
Suffolk County Tax Act (SCT) CHAPTER ROOT, ARTICLE 2
§ 53. Conveyance of property not redeemed. If such real estate, or any
part thereof, be not redeemed as herein provided the county treasurer
shall execute to the purchaser, including the county, its or his heirs,
successors, or assigns, upon the performance by such purchaser of the
conditions herein provided, and upon surrender of said certificate of
sale or upon delivery or a release of such real estate to the grantee as
herein provided and upon the purchaser's taking and paying for an
assignment of all outstanding prior tax liens held by the county upon
the premises, including all unpaid taxes appearing in the book or books
which the county treasurer is authorized and empowered to compile and
maintain pursuant to the provisions of chapter one hundred five of the
laws of nineteen hundred twenty, and upon the filing of proof of service
of notice upon owners and other interested persons as herein and in the
general tax law provided, a conveyance of real estate so sold, which
conveyance shall vest in the grantees an absolute estate in fee. The
county treasurer shall be entitled to demand and receive from such
grantee, for the use of the county, the sum of five dollars, for
preparing such conveyance. Every such conveyance shall be attested by
the county treasurer and the seal of the county treasurer attached
thereto, and when so executed shall be presumptive evidence that the
sale was regular, and also presumptive evidence that all proceedings
prior to the sale, including the assessment of the lands sold, and all
notices required by law to be given previous to the expiration of the
time allowed by law for the redemption thereof, were regular and
according to law. After three years from the date of record of any such
conveyance in the Suffolk county clerk's office, such presumption shall
be conclusive. Every certificate of sale or conveyance executed in
pursuance of this act may be recorded in the same manner and with like
effect as a deed acknowledged or proved before any officer authorized by
law to take proof and acknowledgment of deeds. Two or more lots or
parcels of real estate sold to the same person may be included in the
same tax deed.
part thereof, be not redeemed as herein provided the county treasurer
shall execute to the purchaser, including the county, its or his heirs,
successors, or assigns, upon the performance by such purchaser of the
conditions herein provided, and upon surrender of said certificate of
sale or upon delivery or a release of such real estate to the grantee as
herein provided and upon the purchaser's taking and paying for an
assignment of all outstanding prior tax liens held by the county upon
the premises, including all unpaid taxes appearing in the book or books
which the county treasurer is authorized and empowered to compile and
maintain pursuant to the provisions of chapter one hundred five of the
laws of nineteen hundred twenty, and upon the filing of proof of service
of notice upon owners and other interested persons as herein and in the
general tax law provided, a conveyance of real estate so sold, which
conveyance shall vest in the grantees an absolute estate in fee. The
county treasurer shall be entitled to demand and receive from such
grantee, for the use of the county, the sum of five dollars, for
preparing such conveyance. Every such conveyance shall be attested by
the county treasurer and the seal of the county treasurer attached
thereto, and when so executed shall be presumptive evidence that the
sale was regular, and also presumptive evidence that all proceedings
prior to the sale, including the assessment of the lands sold, and all
notices required by law to be given previous to the expiration of the
time allowed by law for the redemption thereof, were regular and
according to law. After three years from the date of record of any such
conveyance in the Suffolk county clerk's office, such presumption shall
be conclusive. Every certificate of sale or conveyance executed in
pursuance of this act may be recorded in the same manner and with like
effect as a deed acknowledged or proved before any officer authorized by
law to take proof and acknowledgment of deeds. Two or more lots or
parcels of real estate sold to the same person may be included in the
same tax deed.