N.Y. Suffolk County Tax Act § 56: Parties to the action

§ 56. Parties to the action. The plaintiff in such action shall

include and join therein and may likewise recover upon all prior and

subsequent certificates of sale or tax deeds dated within five years of

the commencement of the action, held by him, executed by the treasurer

of Suffolk county relating to the same real property in whole or in

part. He may include and join in one action all such certificates of

sale or tax deeds relating to two or more separate and distinct parcels

of real property belonging to the same person or to two or more persons

or corporations, provided, however, that all lots or parcels belonging

to separate persons shall be distinctly set forth in separate paragraphs

of the complaint and shall be sold under such proceedings separately. He

shall make parties to the action the owner of and all other persons

interested in the real property affected, or any part thereof, including

the holders of all other prior and subsequent certificates of sale as

shown by the records in the county treasurer's office at the time of the

commencement of such action. The county of Suffolk or the people of the

state may be made parties to such an action the same as a natural person

and the summons shall be served on the attorney-general who shall appear

on behalf of the state, and the complaint shall set forth in addition to

the other matters required to be set forth by law, detailed facts

showing the particular nature of the interest in or the lien on the said

real property of the county of Suffolk or the people of the state of New

York.