New York SCT Code § 66

Cancellation of void tax
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§ 66. Cancellation of void tax. When it shall be discovered that the\nproceedings in levying any tax, or in making any assessment, have been\nso irregular as to render them illegal and void, the board of\nsupervisors may annul them, or may annul all of them, subsequent to and\nincluding the irregularity, and such board may direct the board of\nassessors of the town in which said property is located to levy anew\nsuch tax or assessment, or such board may direct the proceedings anew\nfrom the point where the irregularity occurred.\n

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