N.Y. Suffolk County Tax Act § 53: Conveyance of property not redeemed

§ 53. Conveyance of property not redeemed. If such real estate, or any

part thereof, be not redeemed as herein provided the county treasurer

shall execute to the purchaser, including the county, its or his heirs,

successors, or assigns, upon the performance by such purchaser of the

conditions herein provided, and upon surrender of said certificate of

sale or upon delivery or a release of such real estate to the grantee as

herein provided and upon the purchaser's taking and paying for an

assignment of all outstanding prior tax liens held by the county upon

the premises, including all unpaid taxes appearing in the book or books

which the county treasurer is authorized and empowered to compile and

maintain pursuant to the provisions of chapter one hundred five of the

laws of nineteen hundred twenty, and upon the filing of proof of service

of notice upon owners and other interested persons as herein and in the

general tax law provided, a conveyance of real estate so sold, which

conveyance shall vest in the grantees an absolute estate in fee. The

county treasurer shall be entitled to demand and receive from such

grantee, for the use of the county, the sum of five dollars, for

preparing such conveyance. Every such conveyance shall be attested by

the county treasurer and the seal of the county treasurer attached

thereto, and when so executed shall be presumptive evidence that the

sale was regular, and also presumptive evidence that all proceedings

prior to the sale, including the assessment of the lands sold, and all

notices required by law to be given previous to the expiration of the

time allowed by law for the redemption thereof, were regular and

according to law. After three years from the date of record of any such

conveyance in the Suffolk county clerk's office, such presumption shall

be conclusive. Every certificate of sale or conveyance executed in

pursuance of this act may be recorded in the same manner and with like

effect as a deed acknowledged or proved before any officer authorized by

law to take proof and acknowledgment of deeds. Two or more lots or

parcels of real estate sold to the same person may be included in the

same tax deed.