# N.Y. SCT Law § 40: Collection of taxes and assessments shall be enforced by sale

> New York · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S40

## Section

- **Citation:** N.Y. SCT Law § 40
- **Heading:** Collection of taxes and assessments shall be enforced by sale
- **Jurisdiction:** New York
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** New York Code / Act SCT / Article 2 / Section 40

## Text

§ 40. Collection of taxes and assessments shall be enforced by sale.\nThe collection of every assessment and every tax upon real estate\nreturned by the receivers of taxes as unpaid, with the interest and\nadditions, shall be enforced by a sale of the real estate by the county\ntreasurer, subject to the right as hereinafter provided of the purchaser\nor purchasers at such sale to change or convert such sale into a\ntransfer of the tax lien or the right of the county to collect such\ntaxes. Such sale shall be held within six months after the return of\nunpaid taxes to the county treasurer.\n

## Nearby sections

- [N.Y. SCT Law § 34 All acts and parts of acts inconsistent herewith are hereby repealed](https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S34.md)
- [N.Y. SCT Law § 35 This act shall take effect immediately, except sections fifteen to twenty-six, inclusive, and twenty-eight, twenty-nine and thirty-three,...](https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S35.md)
- [N.Y. SCT Law § 40 Collection of taxes and assessments shall be enforced by sale](https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S40.md)
- [N.Y. SCT Law § 40-A Lien of mortgage not affected by tax sale](https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S40-A.md)
- [N.Y. SCT Law § 40-B Redemption by mortgagee](https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S40-B.md)
- [N.Y. SCT Law § 40-C Cancellation of sales](https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S40-C.md)
- [N.Y. SCT Law § 40-D Abandonment of claim of title under tax deeds on cancellation of sale](https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S40-D.md)
- [N.Y. SCT Law § 40-E Setting aside cancellation of sale](https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S40-E.md)
- [N.Y. SCT Law § 42 Advertisement of notice of unpaid taxes by county treasurer](https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S42.md)
- [N.Y. SCT Law § 43 Advertisement of notice of sale](https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S43.md)
- [N.Y. SCT Law § 44 Copies of notice of sale to be furnished county treasurer](https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S44.md)
- [N.Y. SCT Law § 45 Sale of property for unpaid taxes](https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S45.md)
- [N.Y. SCT Law § 45-A Special provisions relating to certain tax sales heretofore held; rates of redemption](https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S45-A.md)
- [N.Y. SCT Law § 45-B Tax sale in November, nineteen hundred thirty-three, validated](https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S45-B.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S40. Check the current official text before relying on it. Not legal advice.