N.Y. Suffolk County Tax Act § 48: Two or more separate and distinct parcels of real estate may be included in one transfer

§ 48. Two or more separate and distinct parcels of real estate may be

included in one transfer. The county treasurer may include in one

certificate of sale, to a purchaser at the tax sale, two or more lots or

separate and distinct parcels of real estate sold to the same purchaser,

provided, however, that such separate and distinct lots or parcels of

real estate be offered separately at the public tax sale.