{"data":{"id":"us-ny/n.y.-suffolk-county-tax-act-48","jurisdiction":"us-ny","citation":"N.Y. Suffolk County Tax Act § 48","heading":"Two or more separate and distinct parcels of real estate may be included in one transfer","body":"§ 48. Two or more separate and distinct parcels of real estate may be\nincluded in one transfer. The county treasurer may include in one\ncertificate of sale, to a purchaser at the tax sale, two or more lots or\nseparate and distinct parcels of real estate sold to the same purchaser,\nprovided, however, that such separate and distinct lots or parcels of\nreal estate be offered separately at the public tax sale.","path":["Suffolk County Tax Act","Article 2. Collection of Taxes and Assessments By Sale"],"source_url":"https://legislation.nysenate.gov/api/3/laws/SCT/48","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"b3c70473cb32fa0b30be13f5b98c71083772da43758b64deace9b0435b757098","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-suffolk-county-tax-act-47-a","next":"us-ny/n.y.-suffolk-county-tax-act-49"},"notice":"GroundRules: Original legal text. Not legal advice."}