N.Y. Suffolk County Tax Act § 64: Reimbursement for invalid or irregular tax lien or certificate of sale

§ 64. Reimbursement for invalid or irregular tax lien or certificate

of sale. When any purchaser under such sale or his heirs or assigns,

shall be unable to recover or retain possession of any real estate sold

to him, by reason of any irregularity or error in the assessment of any

person or property, or the levying of any tax thereon, or in any

proceedings for the collection of any tax the county treasurer, with the

approval of the county auditor shall reimburse the purchaser for money

so paid, with interest from the time of its payment, at the rate of six

per centum per annum, and thereupon the board of supervisors shall order

a reassessment of any amount or sum so paid upon the same real estate or

against the same person, which shall for all the purposes of this act be

deemed, and taken to be, an original general county tax or assessment as

of the date of such reassessment.