[Letter], 1972 Sept. 26, Albany, N.Y., [to] New York State Bankers Association, New York, N.Y.
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New York (State). Dept. of Taxation and Finance.
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Registers in this series were created to record the issuance of deeds to purchasers of lands sold for unpaid taxes. The Comptroller's Office performed that function until 1926; the State Tax Commissioner had the responsibility after 1926. The person who bought property in the tax sale was given a certificate. When the grace period for redeeming the property was over, the buyer gave the certificate back, and was issued a deed. From the description of Register of tax sale certificates ...
New York State Bankers Association
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Gallman, Norman F.
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