N.Y. Real Property Tax Law § 1168: Certificate of sale as evidence

§ 1168. Certificate of sale as evidence. 1. The certificate of sale or

any other written instrument representing a tax lien shall be

presumptive evidence in all courts in all proceedings by and against the

purchaser and his or her representatives, heirs and assigns, of the

truth of the statements therein, of the title of the purchaser to the

property therein described, and of the regularity and validity of all

proceedings had in reference to the taxes or other legal charges for the

non-payment of which the tax lien was sold and the sale thereof.

2. After two years from the issuance of such certificate or other

written instrument, no evidence shall be admissible in any court to

rebut such presumption unless the holder thereof shall have procured

such certificate of sale or such other written instrument by fraud or

had previous knowledge that it was fraudulently made or procured.