N.Y. Suffolk County Tax Act § 75: Payment of taxes by purchaser; penalties thereon

§ 75. Payment of taxes by purchaser; penalties thereon. The owner or

holder of a certificate of sale of lots or parcels of real estate

purchased at the tax sale, provided for herein, may at any time after

annual return of taxes and assessments to the county treasurer by the

receiver of taxes, pay to the county treasurer any such and older taxes

or assessments as are a lien on such property; and the holder of such

certificate making such payment of said taxes shall be entitled to and

shall receive the full amount of the taxes thus paid with interest and

penalties thereon from the date of payment at the same rate prescribed

in section forty-five hereof, provided such purchaser shall have

notified the county treasurer thereof immediately upon the payment of

any such tax. Such taxes with the same interest and penalties thereon

from the date of such payment as herein provided shall become a lien on

said property and payable at the time of the redemption thereof, or out

of the proceeds realized at the sale of said property under the

foreclosure of the certificate of sale as provided in this act.