Statute · New York Suffolk County Tax Act
N.Y. Suffolk County Tax Act § 74 — When certificate of sale deemed a tax lien
N.Y. Suffolk County Tax Act § 74
- Type
- Statute
- Source
- New York Suffolk County Tax Act
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 74. When certificate of sale deemed a tax lien. When a purchaser files an election that his purchase or tax deed shall be the purchase of the tax lien or the right of the county and of each town, school district and other district in the county to receive taxes, assessments and other liens,…
Citator
N.Y. Suffolk County Tax Act § 74 — When certificate of sale deemed a tax lien is in force in the current edition of the Code, and nothing recorded condemns it.
§ 74. When certificate of sale deemed a tax lien. When a purchaser files an election that his purchase or tax deed shall be the purchase of the tax lien or the right of the county and of each town, school district and other district in the county to receive taxes, assessments and other liens, the certificates of sale or tax deed, held by such purchaser, shall thereafter be deemed a transfer of the tax lien, or right of the county to collect such taxes. And in proceedings to recover the amount due the holders of such certificate, as herein provided, it shall not be necessary to plead or prove any action, proceedings, right of action preceding the delivery of such certificate by the county treasurer, nor to establish the validity of the tax lien transferred by such certificate.