The purpose of this regulation is to provide for the publication and alternative means of circulation of notices of the public sale of delinquent real estate tax receivables by cities with a population of one million or more. This regulation is adopted pursuant to section 99-s of the General Municipal Law, which requires the Comptroller, by rules and regulations, to:
N.Y. Comp. Codes R. & Regs. Tit. 2 § 32.1