{"data":{"id":"us-ny/n.y.-suffolk-county-tax-act-61","jurisdiction":"us-ny","citation":"N.Y. Suffolk County Tax Act § 61","heading":"Costs and allowances","body":"§ 61. Costs and allowances. The court may in its discretion designate\nthe sheriff of Suffolk county as the officer to make the sale of real\nproperty in any action or proceeding brought as herein provided, and the\nsheriff shall serve without charge. Unless the judgment otherwise\ndirects, the officer making the sale must, out of the proceeds, first\npay, as a part of the expenses of the sale, all taxes and assessments\nwhich are liens upon the property sold, and which have become such prior\nto or subsequent to the filing of notice of pendency of the action, and\nredeem the property sold from any sales for unpaid taxes and\nassessments, which were had subsequent to the filing of such notice of\npendency of action. The plaintiff's costs and allowances, exclusive of\ndisbursements, shall be the same as the costs and allowances now\nprovided by the civil practice act and rules of procedure in the case of\nforeclosure of mortgages on real estate by action, except that there\nshall be no allowances by statute or by the court unless the amount\nrecovered is in excess of five hundred dollars.","path":["Suffolk County Tax Act","Article 2. Collection of Taxes and Assessments By Sale"],"source_url":"https://legislation.nysenate.gov/api/3/laws/SCT/61","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"6d6de11d7d065e8f90e369349d6aacbab3c209788b2aff11439e44545331d294","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-suffolk-county-tax-act-60","next":"us-ny/n.y.-suffolk-county-tax-act-62"},"notice":"GroundRules: Original legal text. Not legal advice."}