N.Y. Suffolk County Tax Act § 40: Collection of taxes and assessments shall be enforced by sale

§ 40. Collection of taxes and assessments shall be enforced by sale.

The collection of every assessment and every tax upon real estate

returned by the receivers of taxes as unpaid, with the interest and

additions, shall be enforced by a sale of the real estate by the county

treasurer, subject to the right as hereinafter provided of the purchaser

or purchasers at such sale to change or convert such sale into a

transfer of the tax lien or the right of the county to collect such

taxes. Such sale shall be held within six months after the return of

unpaid taxes to the county treasurer.