New York Statutes

§ 40-E — Setting aside cancellation of sale

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

This text of New York § 40-E (Setting aside cancellation of 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-E (2026).

Text

§ 40-e. Setting aside cancellation of sale. The county treasurer is\nhereby authorized and empowered and shall, upon the application of any\none whomsoever aggrieved thereby, set aside any cancellation of sale\nmade by him or by any of his predecessors in office, in any of the\nfollowing cases:\n First. When such cancellation was procured by fraud or\nmisrepresentation.\n Second. When it was procured by the suppression of any material fact\nbearing on the case.\n Third. When it was made under a mistake of fact.\n Fourth. When such cancellation was made upon an application which the\ncounty treasurer or any of his predecessors in office had no\njurisdiction or legal right to entertain at the time of such\ncancellation.\n Eight days written notice of an application made under and purs

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