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In the Matter of FORECLOSURE OF TAX LIENS. COUNTY OF ROCKLAND, Respondent; PIERMONT COMMERCIAL CORP., Appellant.

Ordered that the judgment is reversed, on the law, with costs, the petitioner's motion is denied, the order dated December 17, 2004 is vacated, and the judgment dated August 24, 1999 is reinstated.

As the appellant correctly contends, the petitioner's motion to vacate, brought nearly five years after the deed was conveyed to the petitioner and recorded, was time-barred by the two-year statute of limitations contained in RPTL 1137 ( see CDS Recoveries v. Davis, 277 AD2d 567; see also Matter of ISCA Enters. v. City of New York, 77 NY2d 688; Weber v. Suffolk County Div. of Real Estate, 1 AD3d 590). Therefore, the Supreme Court erred in granting the motion ( see McCoy v. Feinman, 99 NY2d 295, 300; Matter of Magat v. County of Rockland, 265 AD2d 483).

In light of our determination, the parties' remaining contentions need not be reached.

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IN THE MATTER OF FORECLOSURE OF TAX LIENS
(May 16, 2006)