New York SCT Code § 51

Rights of purchasers
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§ 51. Rights of purchasers. The amount paid by a purchaser at such tax\nsale, together with the progressive interest or penalties thereon, at\nthe rate of his bid together with the costs and expenses as herein\nprovided, shall be due and payable to such purchaser twelve months from\nthe date of such sale of unimproved or non-residential real estate, and\nthirty-six months from the date of such sale of residential real estate,\nunless the same becomes due at an earlier date by the service of the\npersonal notice upon the owner, occupant, mortgagee and other interested\npersons, as provided herein.\n

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