Opn. No.

Hon. William S. Zielinski, Jr. County Attorney, Livingston County

This is in response to your letter wherein you request an opinion of the Attorney General whether Livingston County may, notwithstanding the provisions of the Livingston County Tax Act, purchase lands at the annual tax sale without competitive bidding as authorized under section 1008 of the Real Property Tax Law.

Livingston County Tax Act, § 6, chapter 313 of the Laws of 1936, as amended, requires that lands being sold for taxes should be sold at public auction.

Real Property Tax Law, § 1008 (3), provides:

"3. Notwithstanding any…