N.Y. Suffolk County Tax Act § 40-e: Setting aside cancellation of sale

§ 40-e. Setting aside cancellation of sale. The county treasurer is

hereby authorized and empowered and shall, upon the application of any

one whomsoever aggrieved thereby, set aside any cancellation of sale

made by him or by any of his predecessors in office, in any of the

following cases:

First. When such cancellation was procured by fraud or

misrepresentation.

Second. When it was procured by the suppression of any material fact

bearing on the case.

Third. When it was made under a mistake of fact.

Fourth. When such cancellation was made upon an application which the

county treasurer or any of his predecessors in office had no

jurisdiction or legal right to entertain at the time of such

cancellation.

Eight days written notice of an application made under and pursuant to

this section shall be served upon the person upon whose application such

sale was cancelled, or his heirs or grantees, the county treasurer, and

the county attorney; in case any of the parties to be served are not

residents of the state of New York, or cannot after reasonable diligence

be found within the state of New York, such notice may be served by the

publication thereof in the two newspapers designated under this article

for the publication of the advertisement of notice of sale of unpaid

taxes, once in each week for three weeks immediately preceding the day

upon which such application is to be made, and also by mailing a copy of

said notice to each of said parties at his last known place of

residence; and on or before the day of the first publication all papers

upon which such application is to be made shall be filed with the county

treasurer. The county treasurer shall in all cases specify the grounds

upon which such cancellation is set aside, and every such cancellation

set aside by the county treasurer shall in every and all respects have

the same force and effect as though no cancellation thereof had ever

been made.