N.Y. SCT Law § 40-E

§ 40-e. Setting aside cancellation of sale. The county treasurer is\nhereby authorized and empowered and shall, upon the application of any\none whomsoever aggrieved thereby, set aside any cancellation of sale\nmade by him or by any of his predecessors in office, in any of the\nfollowing cases:\n First. When such cancellation was procured by fraud or\nmisrepresentation.\n Second. When it was procured by the suppression of any material fact\nbearing on the case.\n Third. When it was made under a mistake of fact.\n Fourth. When such cancellation was made upon an application which the\ncounty treasurer or any of his predecessors in office had no\njurisdiction or legal right to entertain at the time of such\ncancellation.\n Eight days written notice of an application made under and pursuant to\nthis section shall be served upon the person upon whose application such\nsale was cancelled, or his heirs or grantees, the county treasurer, and\nthe county attorney; in case any of the parties to be served are not\nresidents of the state of New York, or cannot after reasonable diligence\nbe found within the state of New York, such notice may be served by the\npublication thereof in the two newspapers designated under this article\nfor the publication of the advertisement of notice of sale of unpaid\ntaxes, once in each week for three weeks immediately preceding the day\nupon which such application is to be made, and also by mailing a copy of\nsaid notice to each of said parties at his last known place of\nresidence; and on or before the day of the first publication all papers\nupon which such application is to be made shall be filed with the county\ntreasurer. The county treasurer shall in all cases specify the grounds\nupon which such cancellation is set aside, and every such cancellation\nset aside by the county treasurer shall in every and all respects have\nthe same force and effect as though no cancellation thereof had ever\nbeen made.\n