N.Y. SCT Law § 53

§ 53. Conveyance of property not redeemed. If such real estate, or any\npart thereof, be not redeemed as herein provided the county treasurer\nshall execute to the purchaser, including the county, its or his heirs,\nsuccessors, or assigns, upon the performance by such purchaser of the\nconditions herein provided, and upon surrender of said certificate of\nsale or upon delivery or a release of such real estate to the grantee as\nherein provided and upon the purchaser's taking and paying for an\nassignment of all outstanding prior tax liens held by the county upon\nthe premises, including all unpaid taxes appearing in the book or books\nwhich the county treasurer is authorized and empowered to compile and\nmaintain pursuant to the provisions of chapter one hundred five of the\nlaws of nineteen hundred twenty, and upon the filing of proof of service\nof notice upon owners and other interested persons as herein and in the\ngeneral tax law provided, a conveyance of real estate so sold, which\nconveyance shall vest in the grantees an absolute estate in fee. The\ncounty treasurer shall be entitled to demand and receive from such\ngrantee, for the use of the county, the sum of five dollars, for\npreparing such conveyance. Every such conveyance shall be attested by\nthe county treasurer and the seal of the county treasurer attached\nthereto, and when so executed shall be presumptive evidence that the\nsale was regular, and also presumptive evidence that all proceedings\nprior to the sale, including the assessment of the lands sold, and all\nnotices required by law to be given previous to the expiration of the\ntime allowed by law for the redemption thereof, were regular and\naccording to law. After three years from the date of record of any such\nconveyance in the Suffolk county clerk's office, such presumption shall\nbe conclusive. Every certificate of sale or conveyance executed in\npursuance of this act may be recorded in the same manner and with like\neffect as a deed acknowledged or proved before any officer authorized by\nlaw to take proof and acknowledgment of deeds. Two or more lots or\nparcels of real estate sold to the same person may be included in the\nsame tax deed.\n