Section 45-a - Special provisions relating to certain tax sales heretofore held; rates of redemption1.All sales of real estate for unpaid taxes in the county of Suffolk in the years nineteen hundred thirty, nineteen hundred thirty-one and nineteen hundred thirty-two for unpaid taxes of the years, respectively, nineteen hundred twenty-nine, nineteen hundred thirty and nineteen hundred thirty-one, are hereby validated in so far as their validity might otherwise have been affected or may be questioned by reason of the enactment of chapter ninety-nine of the laws of nineteen hundred thirty or chapter three hundred thirty-five of the laws of nineteen hundred thirty-two, amending section one hundred fifty-two of the tax law, or any other amendment to said section. In the case of the redemption hereafter, either within the now unexpired term of any three year period of redemption or after the commencement of foreclosure proceedings, of any parcel of real estate sold at any such sale, or at the sale of real estate for unpaid taxes in such county, in the year nineteen hundred twenty-nine for unpaid taxes of the year nineteen hundred twenty-eight, the amount representing interest on the amount paid by the purchaser, or on the amount required to be realized by the sale if foreclosed by the county, to be included in the sum required to be paid to effect the redemption shall be computed and fixed in accordance with the rates established pursuant to section forty-five of this chapter as in force on March eighteenth, nineteen hundred twenty-nine, which, as applied to such sales in redemptions hereafter, are hereby established as follows: with respect to property so sold in the years nineteen hundred twenty-nine or nineteen hundred thirty, and redeemed after the commencement of foreclosure proceedings, the rate bid by the purchaser, not exceeding fifteen per centum, multiplied by six; with respect to property so sold in the years nineteen hundred thirty-one or nineteen hundred thirty-two, the rate bid by the purchaser multiplied by the number of periods of six months each, plus the fraction of such a period, if any, that shall have elapsed at the time of the redemption since the date of the sale.2.Redemptions heretofore made of property sold at any tax sale mentioned in this section at the rates bid pursuant to section forty-five of this chapter, and the cancellation and discharge by the county treasurer of the tax for which sold, are hereby legalized, ratified and confirmed. Any claim of any party to such transaction based on alleged overpayment or underpayment shall be enforceable only by civil action against the person or corporation owing the same, if any; and this subdivision shall not be construed as creating or extinguishing or attempting to create or extinguish any such claim or a liability thereon.3.This section shall not impair nor in anywise affect any redemption heretofore made at the rates of interest prescribed by section one hundred fifty-two of the tax law of real estate sold in the years nineteen hundred thirty, nineteen hundred thirty-one or nineteen hundred thirty-two. For the purposes of this subdivision, the redemption shall be deemed to have been made at the time of the tender to the county treasurer of the proper amountN.Y. Suffolk County Tax Act § 45-a