N.Y. Suffolk County Tax Act § 55: When foreclosure action may be commenced

§ 55. When foreclosure action may be commenced. Except as herein

otherwise provided, the action provided for in the last section may be

commenced at any time after twelve months in respect to unimproved or

non-residential real estate, or thirty-six months in respect to

residential real estate and within eight years from the date of sale

mentioned in the certificate of sale, or five years from the date of the

tax deed and all the provisions of the civil practice law and rules and

all other provisions of law and the rules of practice relating to

actions for the foreclosure of mortgages shall apply to the action

hereby authorized so far as applicable, except as herein otherwise

provided. It shall be sufficient for the plaintiff to set forth in his

complaint in such action a copy of or the substance of his certificate

of sale or tax deed, and the interest, penalties, additions and expenses

claimed by him, with a statement that the premises described in the

certificate of sale or deed have not been redeemed or conveyed pursuant

to the provisions of this act, and that the plaintiff elects to recover

as herein provided, also that the defendants have or may have some

interest in or lien upon the property affected by the action.