Research

Administrative History

In 1850 (Chapter 298) the legislature transferred the function of selling and conveying land for unpaid taxes to the county treasurers. The comptroller continued to receive copies of lists of unpaid non-resident taxes and of lands redeemed and finally conveyed. County treasurers' sales were held in 1852, 1853, and 1854, but in 1855 (Chapter 427) the legislature restored the former system of sale of non-resident lands by the comptroller.

In 1893 (Chapter 711) the legislature transferred the power to sell and convey lands for unpaid taxes to county treasurers (in all counties not containing lands in the Adirondack or Catskill Forest Preserves). The comptroller continued to conduct tax sales in Albany of non-resident lands in Forest Preserve counties.