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MANOR HILLS, INC., Appellant-Respondent, v. COUNTY OF DUTCHESS, Respondent-Appellant, et al, Defendants.

Ordered that the order is affirmed insofar as appealed and cross-appealed from, with costs payable by the plaintiff to the defendant County of Dutchess.

Even assuming that notice of the tax sale was constitutionally defective, the five-year period of limitation for alleging a jurisdictional or constitutional defect expired on January 7, 1985, five years after expiration of the 36-month redemption period. Since the instant action was not commenced until March 1987 it was properly dismissed as time barred.

We have examined the parties' remaining contentions and find them to be without merit. Thompson, J.P., Rubin, Spatt and Balletta, JJ., concur.

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MANOR HILLS, INC. v. COUNTY OF DUTCHESS
(Feb 6, 1989)