N.Y. Suffolk County Tax Act § 68: Recording of tax deeds; cancellation

§ 68. Recording of tax deeds; cancellation. All tax deeds executed as

herein provided may be recorded as other conveyances of land under the

laws of this state. Such deeds, and also deeds issued on any prior tax

sales, if not recorded in the office of the county clerk, may be

returned to the county treasurer and cancelled for sufficient cause at

any time. Such cancellation shall terminate all rights of the purchaser

thereunder. The owner of any certificate of sale issued or any tax sale

shall not be required to apply for conveyance of the land described

therein within four years after the expiration of one year from the last

day of sale, as required by the tax law, but may apply for and obtain

such conveyance at any time prior to bringing action for foreclosure. If

the owner of any certificate (except the county, and the purchaser at

the tax sale who is the owner with a duly recorded title of the land

sold) does not apply for a conveyance within the period of eight years

from date of sale so allowed for bringing such action, the certificate

shall become void, and no claim can be maintained under the purchase.