New York Statutes
§ 40 — Collection of taxes and assessments shall be enforced by sale
§ 40. Collection of taxes and assessments shall be enforced by sale.\nThe collection of every assessment and every tax upon real estate\nreturned by the receivers of taxes as unpaid, with the interest and\nadditions, shall be enforced by a sale of the real estate by the county\ntreasurer, subject to the right as hereinafter provided of the purchaser\nor purchasers at such sale to change or convert such sale into a\ntransfer of the tax lien or the right of the county to collect such\ntaxes. Such sale shall be held within six months after the return of\nunpaid taxes to the county treasurer.\n
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