MATTER OF FORECLOSURE OF TAX LIENS, N.Y. App. Div., Judgment, Law, casemine.com

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Attorney(S)

Birbrower, Montalbano, Condon Frank, P.C., New City, N Y (Richard H. Sarajian of counsel), for appellants. Richard B. Golden, Goshen, N.Y. (Matthew J. Nothnagle of counsel), for petitioner-respondent.

Judges

Robert J. Miller

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IN THE MATTER OF THE FORECLOSURE OF TAX LIENS BY PROCEEDING IN REM PURSUANT TO ARTICLE ELEVEN OF THE REAL PROPERTY LAW BY THE COUNTY OF ORANGE, PETITIONER-RESPONDENT; CKC OF NEW YORK, ET AL., APPELLANTS, ET AL., RESPONDENT (AND A RELATED ACTION).

DECISION ORDER

ORDERED that the judgment is affirmed, with costs.

Contrary to the appellants' contention, the 1993 and 1994 amendments to RPTL 1164 did not abrogate the rule that a property owner may not stay the collection or enforcement of an assessment while challenging the validity of an assessment (cf., Herzog v. Town of Thompson, 251 A.D.2d 917). In addition, the appellants cannot, in effect, stay enforcement of the in rem proceeding on the ground that they were subjected to an intentionally excessive tax because they failed to pay other taxes that are indisputedly valid (see, 423 S. Salina St. v. City of Syracuse, 68 N.Y.2d 474, 483). Furthermore, the appellants neither alleged nor proved that the notice they received was deficient (see, Mennonite Bd. of Missions v. Adams, 462 U.S. 791; see also, RPTL 1134).

The appellants' remaining contention regarding the applicability of CPLR 9802 in a related action has not been considered since it is not brought up for review on the appeal from the judgment.

MATTER OF FORECLOSURE OF TAX LIENS

IN THE MATTER OF THE FORECLOSURE OF TAX LIENS BY PROCEEDING IN REM PURSUANT TO ARTICLE ELEVEN OF THE REAL PROPERTY LAW BY THE COUNTY OF ORANGE, PETITIONER-RESPONDENT; CKC OF NEW YORK, ET AL., APPELLANTS, ET AL., RESPONDENT (AND A RELATED ACTION).

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