N.Y. SCT Law § 75

§ 75. Payment of taxes by purchaser; penalties thereon. The owner or\nholder of a certificate of sale of lots or parcels of real estate\npurchased at the tax sale, provided for herein, may at any time after\nannual return of taxes and assessments to the county treasurer by the\nreceiver of taxes, pay to the county treasurer any such and older taxes\nor assessments as are a lien on such property; and the holder of such\ncertificate making such payment of said taxes shall be entitled to and\nshall receive the full amount of the taxes thus paid with interest and\npenalties thereon from the date of payment at the same rate prescribed\nin section forty-five hereof, provided such purchaser shall have\nnotified the county treasurer thereof immediately upon the payment of\nany such tax. Such taxes with the same interest and penalties thereon\nfrom the date of such payment as herein provided shall become a lien on\nsaid property and payable at the time of the redemption thereof, or out\nof the proceeds realized at the sale of said property under the\nforeclosure of the certificate of sale as provided in this act.\n