New York Statutes

§ 40-A — Lien of mortgage not affected by tax sale

New York § 40-A
JurisdictionNew York
Law SCTSuffolk County Tax Act
Art. 2Collection of Taxes and Assessments By Sale

This text of New York § 40-A (Lien of mortgage not affected by tax sale) 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. Suffolk County Tax Act § 40-A (2026).

Text

§ 40-a. Lien of mortgage not affected by tax sale. The lien of a\nmortgage, duly recorded at the time of the sale of any lands for\nnon-payment of any tax or assessment thereon, shall not be destroyed, or\nin any manner affected, except as provided in this and/or the succeding\nsection. The purchaser at any such sale, or those claiming under him,\nshall give to the record holder of the mortgage a written notice of such\nsale requiring him to pay the amount required to redeem the lands as\nprovided in the succeeding section, within six months after the time of\nfiling of evidence of the service of such notice with the county\ntreasurer. Such notice may be given either personally or in the manner\nrequired by law in respect to notices of non-acceptance or non-payment\nof notes or bills of

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Bluebook (online)
New York § 40-A, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/SCT/40-A.