Statute · New York Suffolk County Tax Act
N.Y. Suffolk County Tax Act § 64 — Reimbursement for invalid or irregular tax lien or certificate of sale
N.Y. Suffolk County Tax Act § 64
- Type
- Statute
- Source
- New York Suffolk County Tax Act
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 64. Reimbursement for invalid or irregular tax lien or certificate of sale. When any purchaser under such sale or his heirs or assigns, shall be unable to recover or retain possession of any real estate sold to him, by reason of any irregularity or error in the assessment of any person or…
Citator
N.Y. Suffolk County Tax Act § 64 — Reimbursement for invalid or irregular tax lien or certificate of sale is in force in the current edition of the Code, and nothing recorded condemns it.
§ 64. Reimbursement for invalid or irregular tax lien or certificate of sale. When any purchaser under such sale or his heirs or assigns, shall be unable to recover or retain possession of any real estate sold to him, by reason of any irregularity or error in the assessment of any person or property, or the levying of any tax thereon, or in any proceedings for the collection of any tax the county treasurer, with the approval of the county auditor shall reimburse the purchaser for money so paid, with interest from the time of its payment, at the rate of six per centum per annum, and thereupon the board of supervisors shall order a reassessment of any amount or sum so paid upon the same real estate or against the same person, which shall for all the purposes of this act be deemed, and taken to be, an original general county tax or assessment as of the date of such reassessment.