N.Y. Suffolk County Tax Act § 45-b: Tax sale in November, nineteen hundred thirty-three, validated

§ 45-b. Tax sale in November, nineteen hundred thirty-three,

validated. The sale of real estate for unpaid taxes in the county of

Suffolk held by the county treasurer in November, nineteen hundred

thirty-three, and certificates of sale issued thereon to purchasers,

including such county, are hereby validated and confirmed in so far as

their validity might otherwise have been affected or may be questioned

by reason of lack of statutory authority with respect to the form and

substance of the notice of sale, the conditions and manner in which the

several parcels were offered for sale, the basis on which bids were

permitted, made and accepted, the rates of interest, from a maximum of

twelve per centum down to one per centum, bid by the purchaser. With

respect to any of the foregoing matters or any acts done or committed,

before, during or after the sale, relating to or connected with such

matters, failure to comply with any provisions of law, including other

provisions of this chapter or section one hundred fifty-two of the tax

law or amendments thereof, shall not affect or impair such sale and

certificates. In conformity with the terms on which the several pieces

or parcels were offered and accepted, and the provisions of this act,

the amount of interest payable on redemption hereafter of any such piece

or parcel shall be computed and determined at rates as follows: The rate

thus established by the bid shall be the rate of interest for the first

year, if the redemption be made within the first year; and at double

that rate of interest per annum from the date of sale if the redemption

be made within the second year; and at treble that rate of interest per

annum from the date of sale, if the redemption be made in the third

year.