§ 40-C — Cancellation of sales

§ 40-c. Cancellation of sales. The county treasurer shall not convey\nany lands sold for taxes if he shall discover before the conveyance that\nthe sale was for any cause invalid or ineffectual to give title to the\nlands sold; but he shall cancel the sale and forthwith cause the\npurchase-money and interest thereon to be refunded out of moneys\nappropriated and available therefor to the purchaser, his\nrepresentatives or assigns. If the error originated with the town\nofficers the sum paid shall be a charge against the town from which the\ntax was returned, and the board of supervisors shall cause the same to\nbe assessed, levied and collected and paid to the county treasurer.\n If the county treasurer shall not discover that the sale was invalid\nuntil after a conveyance of the lands sold shall have been executed he\nmay, on application of any person having any interest therein at the\ntime of the sale, on receiving proof thereof, cancel the sale, refund\nout of moneys appropriated and available therefor to the purchaser, his\nrepresentatives or assigns, the purchase-money and interest thereon, and\nrecharge the town from which the tax was returned with the amount of\npurchase-money and interest from the time of sale which the county shall\ncause to be levied and paid to the county treasurer.\n Where the county treasurer shall discover either before or after a\nconveyance that a sale to the county as provided by this article, was\ninvalid or ineffectual as aforesaid, he shall cancel the same as\naforesaid and charge or recharge the town as aforesaid but no refund\nshall be made. The county treasurer may also on his own motion, cancel a\nsale and charge or recharge the town as aforesaid, where the sale has\nbeen declared void by the courts, or where in the opinion of the county\nattorney filed with the county treasurer together with the evidence upon\nwhich such opinion is based, such sale would be declared void by the\ncourts.\n Nothing in this act contained shall affect or impair the power and\nauthority of the board of supervisors or any other body or officer, as\nnow provided by law, from compromising taxes and the payment thereof, or\nreducing the rates of interest or penalties now imposed by law for\nfailure to pay any real property tax or water rate, or from correcting\nany erroneous assessment; but on and after the affective date of this\nact sales for unpaid taxes in the county of Suffolk shall be cancelled\nonly by the county treasurer and in the manner provided by this section\nand sections forty-d and forty-e hereof.\n