N.Y. Suffolk County Tax Act § 54: Action by purchaser

§ 54. Action by purchaser. The holder including the county of Suffolk,

of any certificate of sale, heretofore or hereafter executed by the

county treasurer, instead of taking a conveyance of the property

purchased, or the holder of any tax deed executed by the county

treasurer of Suffolk county within five years after the date thereof,

may at his option recover the amount paid for such property, as in such

certificate or deed mentioned with all interest, penalties, additions

and expenses allowed by law, and for that purpose may maintain an action

in the supreme court or in the county court of Suffolk county to sell

such property. Jurisdiction of such action is hereby conferred upon said

county court.