N.Y. Suffolk County Tax Act § 46: The county of Suffolk may purchase property at tax sale

§ 46. The county of Suffolk may purchase property at tax sale. The

county of Suffolk is empowered to purchase lots or parcels of land at

such tax sale, and is further empowered to accept deeds and to foreclose

the certificates of sale and perform all other acts to perfect the title

of real estate thus acquired. The county treasurer shall annually

furnish the county legislature with a report of real estate acquired by

the county at such sales, which remains unredeemed and to which the

county is entitled to a deed or upon which foreclosure proceedings may

be commenced. The county attorney shall conduct all foreclosure

proceedings and perform all legal work necessary on behalf of the county

under the supervision of the county legislature. Land thus acquired by

the county may be released or sold upon terms prescribed by resolution

of the county legislature by the county treasurer in the name of the

county, and with respect to the sale of surplus real property such terms

may include purchase money mortgages, installment contract sales or any

other means of selling and financing. The county legislature may set

aside parcels of land thus acquired in various parts of the county and

hold the same for county purposes.

The county may, by resolution of the county legislature, transfer and

assign any certificates of sales held by the county upon payment to the

county of the amount of its bid with interest thereon to the date of

such assignment or transfer.