N.Y. Suffolk County Tax Act § 55
Except as herein otherwise provided, the action provided for in the last section may be commenced at any time after twelve months in respect to unimproved or non-residential real estate, or thirty-six months in respect to residential real estate and within eight years from the date of sale mentioned in the certificate of sale, or five years from the date of the tax deed and all the provisions of the civil practice law and rules and all other provisions of law and the rules of practice relating to actions for the foreclosure of mortgages shall apply to the action hereby authorized so far as applicable, except as herein otherwise provided. It shall be sufficient for the plaintiff to set forth in his complaint in such action a copy of or the substance of his certificate of sale or tax deed, and the interest, penalties, additions and expenses claimed by him, with a statement that the premises described in the certificate of sale or deed have not been redeemed or conveyed pursuant to the provisions of this act, and that the plaintiff elects to recover as herein provided, also that the defendants have or may have some interest in or lien upon the property affected by the action.
N.Y. Suffolk County Tax Act § 55