N.Y. Suffolk County Tax Act § 56

Current through 2024 NY Law Chapter 457
Section 56 - Parties to the action

The plaintiff in such action shall include and join therein and may likewise recover upon all prior and subsequent certificates of sale or tax deeds dated within five years of the commencement of the action, held by him, executed by the treasurer of Suffolk county relating to the same real property in whole or in part. He may include and join in one action all such certificates of sale or tax deeds relating to two or more separate and distinct parcels of real property belonging to the same person or to two or more persons or corporations, provided, however, that all lots or parcels belonging to separate persons shall be distinctly set forth in separate paragraphs of the complaint and shall be sold under such proceedings separately. He shall make parties to the action the owner of and all other persons interested in the real property affected, or any part thereof, including the holders of all other prior and subsequent certificates of sale as shown by the records in the county treasurer's office at the time of the commencement of such action. The county of Suffolk or the people of the state may be made parties to such an action the same as a natural person and the summons shall be served on the attorney-general who shall appear on behalf of the state, and the complaint shall set forth in addition to the other matters required to be set forth by law, detailed facts showing the particular nature of the interest in or the lien on the said real property of the county of Suffolk or the people of the state of New York.

N.Y. Suffolk County Tax Act § 56