N.Y. Suffolk County Tax Act § 40-d: Abandonment of claim of title under tax deeds on cancellation of sale

§ 40-d. Abandonment of claim of title under tax deeds on cancellation

of sale. Before the county treasurer shall cancel a tax sale, pursuant

to the provisions of this article, and issue a certificate of

cancellation, the party claiming under the tax deed issued from the sale

sought to be cancelled, his heirs or assigns, shall deliver to the

county treasurer an instrument of abandonment of any and all claims and

interest under and by virtue of such tax deed duly executed and

acknowledged in the same manner as a deed, which shall not affect his

right to a refund, together with satisfactory proof that he has not

conveyed the land described in such tax deed or any part thereof or

interest therein. At the time of issuing the certificate of cancellation

the county treasurer shall transmit such instrument of abandonment to

the county clerk. The county clerk shall record such instrument of

abandonment in a book of deeds in his office and index the same as

though the party executing it were a grantor in a deed.

This section shall not apply to any cancellation of a tax sale and

issuance of a certificate of cancellation thereof made on application of

one other than the purchaser, his heirs or assigns.