New York § 1168 Certificate of sale as evidence

New York Statutes

§ 1168 — Certificate of sale as evidence

New York § 1168

Law RPTReal Property Tax

Title 4General Provisions

Art. 11Procedures For Enforcement of Collection of Delinquent Taxes

This text of New York § 1168 (Certificate of sale as evidence) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 1168 (2026).

Text

§ 1168. Certificate of sale as evidence.

1.The certificate of sale or\nany other written instrument representing a tax lien shall be\npresumptive evidence in all courts in all proceedings by and against the\npurchaser and his or her representatives, heirs and assigns, of the\ntruth of the statements therein, of the title of the purchaser to the\nproperty therein described, and of the regularity and validity of all\nproceedings had in reference to the taxes or other legal charges for the\nnon-payment of which the tax lien was sold and the sale thereof.\n 2. After two years from the issuance of such certificate or other\nwritten instrument, no evidence shall be admissible in any court to\nrebut such presumption unless the holder thereof shall have procured\nsuch certificate of sale or su

Free access — add to your briefcase to read the full text and ask questions with AI

§ 1168. Certificate of sale as evidence. 1. The certificate of sale or\nany other written instrument representing a tax lien shall be\npresumptive evidence in all courts in all proceedings by and against the\npurchaser and his or her representatives, heirs and assigns, of the\ntruth of the statements therein, of the title of the purchaser to the\nproperty therein described, and of the regularity and validity of all\nproceedings had in reference to the taxes or other legal charges for the\nnon-payment of which the tax lien was sold and the sale thereof.\n 2. After two years from the issuance of such certificate or other\nwritten instrument, no evidence shall be admissible in any court to\nrebut such presumption unless the holder thereof shall have procured\nsuch certificate of sale or such other written instrument by fraud or\nhad previous knowledge that it was fraudulently made or procured.\n