N.Y. Suffolk County Tax Act § 45-a: Special provisions relating to certain tax sales heretofore held; rates of redemption

§ 45-a. Special provisions relating to certain tax sales heretofore

held; rates of redemption. 1. All sales of real estate for unpaid taxes

in the county of Suffolk in the years nineteen hundred thirty, nineteen

hundred thirty-one and nineteen hundred thirty-two for unpaid taxes of

the years, respectively, nineteen hundred twenty-nine, nineteen hundred

thirty and nineteen hundred thirty-one, are hereby validated in so far

as their validity might otherwise have been affected or may be

questioned by reason of the enactment of chapter ninety-nine of the laws

of nineteen hundred thirty or chapter three hundred thirty-five of the

laws of nineteen hundred thirty-two, amending section one hundred

fifty-two of the tax law, or any other amendment to said section. In the

case of the redemption hereafter, either within the now unexpired term

of any three year period of redemption or after the commencement of

foreclosure proceedings, of any parcel of real estate sold at any such

sale, or at the sale of real estate for unpaid taxes in such county, in

the year nineteen hundred twenty-nine for unpaid taxes of the year

nineteen hundred twenty-eight, the amount representing interest on the

amount paid by the purchaser, or on the amount required to be realized

by the sale if foreclosed by the county, to be included in the sum

required to be paid to effect the redemption shall be computed and fixed

in accordance with the rates established pursuant to section forty-five

of this chapter as in force on March eighteenth, nineteen hundred

twenty-nine, which, as applied to such sales in redemptions hereafter,

are hereby established as follows: with respect to property so sold in

the years nineteen hundred twenty-nine or nineteen hundred thirty, and

redeemed after the commencement of foreclosure proceedings, the rate bid

by the purchaser, not exceeding fifteen per centum, multiplied by six;

with respect to property so sold in the years nineteen hundred

thirty-one or nineteen hundred thirty-two, the rate bid by the purchaser

multiplied by the number of periods of six months each, plus the

fraction of such a period, if any, that shall have elapsed at the time

of the redemption since the date of the sale.

2. Redemptions heretofore made of property sold at any tax sale

mentioned in this section at the rates bid pursuant to section

forty-five of this chapter, and the cancellation and discharge by the

county treasurer of the tax for which sold, are hereby legalized,

ratified and confirmed. Any claim of any party to such transaction based

on alleged overpayment or underpayment shall be enforceable only by

civil action against the person or corporation owing the same, if any;

and this subdivision shall not be construed as creating or extinguishing

or attempting to create or extinguish any such claim or a liability

thereon.

3. This section shall not impair nor in anywise affect any redemption

heretofore made at the rates of interest prescribed by section one

hundred fifty-two of the tax law of real estate sold in the years

nineteen hundred thirty, nineteen hundred thirty-one or nineteen hundred

thirty-two. For the purposes of this subdivision, the redemption shall

be deemed to have been made at the time of the tender to the county

treasurer of the proper amount.