N.Y. Suffolk County Tax Act § 52: Notice of unredeemed real estate; notice to redeem

§ 52. Notice of unredeemed real estate; notice to redeem. 1. Notice of

unredeemed real estate shall be given and published by the county

treasurer at least three months before the expiration of the twelve

months allowed for the redemption of unimproved or non-residential real

estate sold by him for taxes and assessments, or at least three months

before the expiration of the thirty-six months allowed for the

redemption of residential real estate, the last publication to be at

least six weeks before the expiration of such twelve months applicable

to unimproved or non-residential real estate, and before the expiration

of the thirty-six month period applicable to residential real estate.

Notwithstanding the provisions of subdivision three of section ten

hundred fourteen of the real property tax law, the county treasurer

shall send the notice required by subdivision three of such section no

later than the initial date of publication required by subdivision one

of such section. In all other respects notice of unredeemed real estate

shall be as provided in the real property tax law.

2. Whenever by any provision of the real property tax law it is

provided that any notice may or shall be given or filed within a period

measured by reference to the time allowed for the redemption of real

estate sold for taxes and assessments or by reference to the time of the

sale, such provisions shall be construed as referring to the twelve

month period for redemption herein provided in respect to such sales of

unimproved and non-residential real estate and thirty-six months in

respect to residential real estate in Suffolk county. Notices required

to be served upon occupants of real estate or others pursuant to the

real property tax law in relation to the redemption of such real estate

from tax sales shall state that such real estate may be redeemed upon

the payment of the moneys specified by law to be paid upon the

redemption of such real estate.

3. Notice shall be given by the purchaser of any real estate sold for

taxes under the provisions of this act in the manner and under the terms

prescribed by the real property tax law and notice to redeem from any

such sale and notice to occupants shall be made and given as provided by

such law. The provisions of the real property tax law relating to

redemption shall continue to apply to the matters covered thereby,

except as herein otherwise provided, and except that the rate of

interest to be paid upon any redemption shall be at the rates fixed by

this act.