The owner or holder of a certificate of sale of lots or parcels of real estate purchased at the tax sale, provided for herein, may at any time after annual return of taxes and assessments to the county treasurer by the receiver of taxes, pay to the county treasurer any such and older taxes or assessments as are a lien on such property; and the holder of such certificate making such payment of said taxes shall be entitled to and shall receive the full amount of the taxes thus paid with interest and penalties thereon from the date of payment at the same rate prescribed in section forty-five hereof, provided such purchaser shall have notified the county treasurer thereof immediately upon the payment of any such tax. Such taxes with the same interest and penalties thereon from the date of such payment as herein provided shall become a lien on said property and payable at the time of the redemption thereof, or out of the proceeds realized at the sale of said property under the foreclosure of the certificate of sale as provided in this act. § 76. When lands imperfectly described. When any lands are imperfectly described in any tax or assessment roll, the board of supervisors may direct the board of assessors of the town in which such property is located to correct the description. The board of assessors of the respective towns may at any time before the lands are advertised for sale for the nonpayment of tax or assessment, correct the imperfect description and not thereafter
N.Y. Suffolk County Tax Act § 75