New York Suffolk County Tax Act

Every section of the New York Suffolk County Tax Act, in order — 90 sections. Source: NY Senate Open Legislation, current through November 4, 2026.

• N.Y. Suffolk County Tax Act § 1 — Assessment rolls
• N.Y. Suffolk County Tax Act § 2 — Salary of assessors
• N.Y. Suffolk County Tax Act § 3 — Refund of taxes; town assessment roll
• N.Y. Suffolk County Tax Act § 3-a — Dates on assessment-rolls and tax levy receipts
• N.Y. Suffolk County Tax Act § 4 — Assessment in separate districts to be apportioned
• N.Y. Suffolk County Tax Act § 5 — Completion of assessment roll
• N.Y. Suffolk County Tax Act § 6 — Final completion and filing of assessment roll
• N.Y. Suffolk County Tax Act § 7 — Certification of school districts
• N.Y. Suffolk County Tax Act § 8 — Certification and levy of school tax
• N.Y. Suffolk County Tax Act § 9 — Creation of contingent fund in school districts
• N.Y. Suffolk County Tax Act § 10 — Extension of school tax
• N.Y. Suffolk County Tax Act § 11 — Extension of taxes by supervisor
• N.Y. Suffolk County Tax Act § 12 — Filing certificate with board of supervisors
• N.Y. Suffolk County Tax Act § 13 — No title
• N.Y. Suffolk County Tax Act § 13-a — Penalties and payment to county treasurer
• N.Y. Suffolk County Tax Act § 13-b — Payment of taxes by railroad and certain other corporations
• N.Y. Suffolk County Tax Act § 13-c — Interest rate on late payment of taxes and delinquencies
• N.Y. Suffolk County Tax Act § 14 — Disposition of school moneys
• N.Y. Suffolk County Tax Act § 15 — Office of collector of taxes abolished
• N.Y. Suffolk County Tax Act § 16 — Receivers of taxes
• N.Y. Suffolk County Tax Act § 17 — Receiver's undertaking
• N.Y. Suffolk County Tax Act § 18 — Offices for receiver of taxes
• N.Y. Suffolk County Tax Act § 19 — Compensation of receivers of taxes
• N.Y. Suffolk County Tax Act § 20 — Clerks for receivers of taxes
• N.Y. Suffolk County Tax Act § 21 — Duties of receivers of taxes
• N.Y. Suffolk County Tax Act § 22 — Notice to be given by receiver of taxes
• N.Y. Suffolk County Tax Act § 23 — Notice of collection of taxes
• N.Y. Suffolk County Tax Act § 23-a — Receipts for taxes
• N.Y. Suffolk County Tax Act § 24 — Duty of town clerk respecting non-resident taxpayers
• N.Y. Suffolk County Tax Act § 25 — Disposition of interest and penalty
• N.Y. Suffolk County Tax Act § 26 — Return by receivers of taxes of unpaid taxes
• N.Y. Suffolk County Tax Act § 27 — Extension of time for collection
• N.Y. Suffolk County Tax Act § 28 — School funds
• N.Y. Suffolk County Tax Act § 29 — Apportionment of taxes
• N.Y. Suffolk County Tax Act § 30 — Readjustment and compromise by board of supervisors
• N.Y. Suffolk County Tax Act § 32 — Application of tax law
• N.Y. Suffolk County Tax Act § 33 — The following acts and parts of acts are hereby repealed: subdivision three of section fifty-nine of chapter sixty-two of the laws of nin...
• N.Y. Suffolk County Tax Act § 33-a — The provisions of sections five, twenty-two, twenty-six, forty-seven-a and forty-nine-a of this act in respect to the mailing and publish...
• N.Y. Suffolk County Tax Act § 34 — All acts and parts of acts inconsistent herewith are hereby repealed
• N.Y. Suffolk County Tax Act § 35 — This act shall take effect immediately, except sections fifteen to twenty-six, inclusive, and twenty-eight, twenty-nine and thirty-three,...
• N.Y. Suffolk County Tax Act § 40 — Collection of taxes and assessments shall be enforced by sale
• N.Y. Suffolk County Tax Act § 40-a — Lien of mortgage not affected by tax sale
• N.Y. Suffolk County Tax Act § 40-b — Redemption by mortgagee
• N.Y. Suffolk County Tax Act § 40-c — Cancellation of sales
• N.Y. Suffolk County Tax Act § 40-d — Abandonment of claim of title under tax deeds on cancellation of sale
• N.Y. Suffolk County Tax Act § 40-e — Setting aside cancellation of sale
• N.Y. Suffolk County Tax Act § 42 — Advertisement of notice of unpaid taxes by county treasurer
• N.Y. Suffolk County Tax Act § 43 — Advertisement of notice of sale
• N.Y. Suffolk County Tax Act § 44 — Copies of notice of sale to be furnished county treasurer
• N.Y. Suffolk County Tax Act § 45 — Sale of property for unpaid taxes
• N.Y. Suffolk County Tax Act § 45-a — Special provisions relating to certain tax sales heretofore held; rates of redemption
• N.Y. Suffolk County Tax Act § 45-b — Tax sale in November, nineteen hundred thirty-three, validated
• N.Y. Suffolk County Tax Act § 45-c — Tax sales in October of the years nineteen hundred forty, nineteen hundred forty-one, nineteen hundred forty-two and in November nineteen...
• N.Y. Suffolk County Tax Act § 46 — The county of Suffolk may purchase property at tax sale
• N.Y. Suffolk County Tax Act § 46-a — Notwithstanding any provision of this act to the contrary, the county may convey property or tax liens to the Suffolk County Landbank Cor...
• N.Y. Suffolk County Tax Act § 47 — When purchasers pay the amounts of their bids; possession of premises purchased
• N.Y. Suffolk County Tax Act § 47-a — Payment of delinquent taxes in installments
• N.Y. Suffolk County Tax Act § 48 — Two or more separate and distinct parcels of real estate may be included in one transfer
• N.Y. Suffolk County Tax Act § 49 — No title
• N.Y. Suffolk County Tax Act § 49-a — Extension of period to redeem for agricultural property
• N.Y. Suffolk County Tax Act § 50 — Release and transfer of lots and certificates of sale
• N.Y. Suffolk County Tax Act § 51 — Rights of purchasers
• N.Y. Suffolk County Tax Act § 52 — Notice of unredeemed real estate; notice to redeem
• N.Y. Suffolk County Tax Act § 53 — Conveyance of property not redeemed
• N.Y. Suffolk County Tax Act § 53-a — Deed to be recorded by county treasurer
• N.Y. Suffolk County Tax Act § 54 — Action by purchaser
• N.Y. Suffolk County Tax Act § 55 — When foreclosure action may be commenced
• N.Y. Suffolk County Tax Act § 56 — Parties to the action
• N.Y. Suffolk County Tax Act § 57 — Court shall determine and enforce all rights of parties to said action
• N.Y. Suffolk County Tax Act § 58 — Distribution of proceeds of sale
• N.Y. Suffolk County Tax Act § 59 — Remedies herein provided are additional
• N.Y. Suffolk County Tax Act § 60 — Conveyance vests absolute fee in purchaser
• N.Y. Suffolk County Tax Act § 61 — Costs and allowances
• N.Y. Suffolk County Tax Act § 62 — Foreclosed tax certificate not arrears
• N.Y. Suffolk County Tax Act § 63 — Presumption of validity of tax
• N.Y. Suffolk County Tax Act § 64 — Reimbursement for invalid or irregular tax lien or certificate of sale
• N.Y. Suffolk County Tax Act § 65 — Record of transfers of tax liens
• N.Y. Suffolk County Tax Act § 66 — Cancellation of void tax
• N.Y. Suffolk County Tax Act § 67 — Reissue of certificate of sale
• N.Y. Suffolk County Tax Act § 68 — Recording of tax deeds; cancellation
• N.Y. Suffolk County Tax Act § 69 — Removal of buildings on lands sold
• N.Y. Suffolk County Tax Act § 70 — County treasurer to furnish supervisors with list of arrears
• N.Y. Suffolk County Tax Act § 71 — Bill of taxes to show arrears
• N.Y. Suffolk County Tax Act § 72 — The validity of taxes and sales of real estate not affected
• N.Y. Suffolk County Tax Act § 73 — Affidavits of publication of necessary notices to be preserved
• N.Y. Suffolk County Tax Act § 74 — When certificate of sale deemed a tax lien
• N.Y. Suffolk County Tax Act § 75 — Payment of taxes by purchaser; penalties thereon
• N.Y. Suffolk County Tax Act § 76 — When lands imperfectly described
• N.Y. Suffolk County Tax Act § 77 — Tax agent
• N.Y. Suffolk County Tax Act § 78 — Short title