N.Y. Suffolk County Tax Act § 51: Rights of purchasers

§ 51. Rights of purchasers. The amount paid by a purchaser at such tax

sale, together with the progressive interest or penalties thereon, at

the rate of his bid together with the costs and expenses as herein

provided, shall be due and payable to such purchaser twelve months from

the date of such sale of unimproved or non-residential real estate, and

thirty-six months from the date of such sale of residential real estate,

unless the same becomes due at an earlier date by the service of the

personal notice upon the owner, occupant, mortgagee and other interested

persons, as provided herein.