Opn. No.

PETER G. STRIPHAS, ESQ. County Attorney, Orange County

This is in reply to your letter dated February 16, 1977 in which you asked for the Attorney-General's opinion as to whether a County Treasurer's tax sale certificate issued under the provisions of Real Property Tax Law, § 1006 is recordable as a "conveyance" under the provisions of Real Property Law, §§ 290 and291.

A "conveyance" is defined by Real Property Law, § 290 as a "written instrument by which any estate or interest in real property is created, transferred, mortgaged or assigned or by which the title to any real property may be…