N.Y. SCT Law § 54

§ 54. Action by purchaser. The holder including the county of Suffolk,\nof any certificate of sale, heretofore or hereafter executed by the\ncounty treasurer, instead of taking a conveyance of the property\npurchased, or the holder of any tax deed executed by the county\ntreasurer of Suffolk county within five years after the date thereof,\nmay at his option recover the amount paid for such property, as in such\ncertificate or deed mentioned with all interest, penalties, additions\nand expenses allowed by law, and for that purpose may maintain an action\nin the supreme court or in the county court of Suffolk county to sell\nsuch property. Jurisdiction of such action is hereby conferred upon said\ncounty court.\n