N.Y. Suffolk County Tax Act § 58: Distribution of proceeds of sale

§ 58. Distribution of proceeds of sale. The plaintiff and the

defendants in said action, including the county of Suffolk, who are the

holders of certificates of sale, shall be paid from the proceeds of sale

the several amounts paid for real estate purchased as mentioned and

described in the certificates of sale held by them, with all interest,

penalties, additions, costs and expenses allowed by law, so far as the

said proceeds shall suffice to pay the same, in the order of the lawful

priority of the liens and the interest of the respective parties in and

against the premises as the same may be determined in this action. It

shall be sufficient for any such defendant to set forth in his answer

his certificate of sale or the substance thereof with the other

allegations in effect as herein provided with regard to the complaint in

the action. A defendant alleging irregularity or invalidity in any tax,

assessment or sale shall particularly specify in his answer such

irregularity or invalidity.