# N.Y. SCT Law § 43: Advertisement of notice of sale > New York · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S43 ## Section - **Citation:** N.Y. SCT Law § 43 - **Heading:** Advertisement of notice of 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 43 ## Text § 43. Advertisement of notice of sale. The county treasurer shall,\nwithin six months after the return, cause to be published at least once\na week in each week, for six successive weeks, in the two newspapers,\ndesignated for the publication of concurrent resolutions, a list of all\nreal estate so liable to be sold for unpaid taxes and assessments and\ntogether with a notice that said real estate will be on a day specified\nin such notice, and the succeeding days, be sold at public auction at\nthe county center, Riverhead, Suffolk county, New York, or such other\nplace within the county as the treasurer designates in such notice. If\nthe property affected is situated in a town other than that in which the\nnewspapers designated as above required are located, those parcels so\nsituated from such list and notice shall also be separately published in\ntwo successive issues of a newspaper in the town in which such affected\nproperty is located with such alternate newspaper to be designated by\nresolution of the board of supervisors. By such advertisement the owner\nor owners of such lands and tenements respectively shall be required to\npay the amount of such tax or assessment, with the said penalties and\ninterest thereon remaining unpaid, with the charges of such notice and\nadvertisement, to the county treasurer, and notice shall be given by\nsuch advertisement, that if default shall be made in such payment, such\nlands and tenements will be sold at public auction at a day and place\ntherein to be specified for the amount of the taxes, together with the\ninterest, penalties and other charges thereon, then a lien on such\nproperty, and for the lowest rate of interest during the period of\nredemption, or until such property be redeemed, at which any person or\npersons shall offer to take the same; such list shall contain the name\nof the owner or occupant of each piece of real estate to be sold, as the\nsame appears upon the assessment roll of the year in which such unpaid\ntaxes were levied, and a brief description of such real estate, and the\ntotal amount of such unpaid taxes, which said total amount shall include\nall taxes, interest, expenses and other charges against the property for\nthe year or years advertised.\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) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NY_ASCT_A2_S43. Check the current official text before relying on it. Not legal advice.