§ 64 — Reimbursement for invalid or irregular tax lien or certificate of sale

New York § 64

• Jurisdiction: New York
• Law SCT: Suffolk County Tax Act
• Art. 2: Collection of Taxes and Assessments By Sale

Text

§ 64. Reimbursement for invalid or irregular tax lien or certificate\nof sale. When any purchaser under such sale or his heirs or assigns,\nshall be unable to recover or retain possession of any real estate sold\nto him, by reason of any irregularity or error in the assessment of any\nperson or property, or the levying of any tax thereon, or in any\nproceedings for the collection of any tax the county treasurer, with the\napproval of the county auditor shall reimburse the purchaser for money\nso paid, with interest from the time of its payment, at the rate of six\nper centum per annum, and thereupon the board of supervisors shall order\na reassessment of any amount or sum so paid upon the same real estate or\nagainst the same person, which shall for all the purposes of this act be\ndeemed, and taken to be, an original general county tax or assessment as\nof the date of such reassessment.\n