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New York · Through 2026-09-11

N.Y. Suffolk County Tax Act § 61: Costs and allowances

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Where this section sits in the code
  1. Suffolk County Tax Act
  2. Article 2. Collection of Taxes and Assessments By Sale

§ 61. Costs and allowances. The court may in its discretion designate

the sheriff of Suffolk county as the officer to make the sale of real

property in any action or proceeding brought as herein provided, and the

sheriff shall serve without charge. Unless the judgment otherwise

directs, the officer making the sale must, out of the proceeds, first

pay, as a part of the expenses of the sale, all taxes and assessments

which are liens upon the property sold, and which have become such prior

to or subsequent to the filing of notice of pendency of the action, and

redeem the property sold from any sales for unpaid taxes and

assessments, which were had subsequent to the filing of such notice of

pendency of action. The plaintiff's costs and allowances, exclusive of

disbursements, shall be the same as the costs and allowances now

provided by the civil practice act and rules of procedure in the case of

foreclosure of mortgages on real estate by action, except that there

shall be no allowances by statute or by the court unless the amount

recovered is in excess of five hundred dollars.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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