Legal Opinion
Sand Hill Associates v. Legislature of County of Suffolk
Appellate Division of the Supreme Court of the State of New York
Decided March 18, 1996PublishedCited by 7 opinions
1Opinion of the Court
*682The Suffolk County Tax Act (hereinafter SCTA) was enacted in 1920 for the purposes of assessing and collecting taxes in Suffolk County (hereinafter the County) in relation to tax sales and tax liens (see, L 1920, ch 311; SCTA § 982-1). The SCTA permits the County Treasurer to impose a five percent penalty on delinquent real property taxes, plus interest (see, SCTA §§ 13-a, 13-c). In addition, SCTA § 13-a (3) permits the County Treasurer to recover the "cosí of advertising the land for sale for such unpaid taxes” (emphasis added). The advertisement must include the name of the owner of each…
2Cases cited4 opinions
- Albany Area Builders Ass'n v. Town of GuilderlandNew York Court of Appeals · 1989
- Torsoe Bros. Construction Corp. v. Board of TrusteesAppellate Division of the Supreme Court of the State of New York · 1975
- Video Aid Corp. v. Town of WallkillNew York Court of Appeals · 1995
- Coconato v. Town of EsopusAppellate Division of the Supreme Court of the State of New York · 1989
3Cited by7 opinions
- Sureway Towing, Inc. v. MartinezAppellate Division of the Supreme Court of the State of New York · 2004
- IESI NY Corp. v. MartinezAppellate Division of the Supreme Court of the State of New York · 2004
- Automobile Club of New York, Inc. v. DykstraDistrict Court, S.D. New York · 2006
- Sawicki v. County of SuffolkAppellate Division of the Supreme Court of the State of New York · 2004
- LaCarruba v. Legislature of County of SuffolkAppellate Division of the Supreme Court of the State of New York · 1996
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