N.Y. Suffolk County Tax Act § 74: When certificate of sale deemed a tax lien

§ 74. When certificate of sale deemed a tax lien. When a purchaser

files an election that his purchase or tax deed shall be the purchase of

the tax lien or the right of the county and of each town, school

district and other district in the county to receive taxes, assessments

and other liens, the certificates of sale or tax deed, held by such

purchaser, shall thereafter be deemed a transfer of the tax lien, or

right of the county to collect such taxes. And in proceedings to recover

the amount due the holders of such certificate, as herein provided, it

shall not be necessary to plead or prove any action, proceedings, right

of action preceding the delivery of such certificate by the county

treasurer, nor to establish the validity of the tax lien transferred by

such certificate.