New York Statutes
§ 48 — Two or more separate and distinct parcels of real estate may be included in one transfer
New York § 48
This text of New York § 48 (Two or more separate and distinct parcels of real estate may be included in one transfer) 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 § 48 (2026).
Text
§ 48. Two or more separate and distinct parcels of real estate may be\nincluded in one transfer. The county treasurer may include in one\ncertificate of sale, to a purchaser at the tax sale, two or more lots or\nseparate and distinct parcels of real estate sold to the same purchaser,\nprovided, however, that such separate and distinct lots or parcels of\nreal estate be offered separately at the public tax sale.\n
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Bluebook (online)
New York § 48, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/SCT/48.