In an action to foreclose a mortgage on real property, the defendant, United States of America, appeals from so much of an order of the County Court, Orange County, dated September 20, 1960, granting the plaintiff's motion for summary judgment and appointing a Referee to compute, as directs that the judgment of foreclosure and sale (to be entered upon the coming in of said Referee's report) shall require the Referee who is appointed to sell, to pay out of the proceeds of sale, prior to the payment of a certain Federal tax lien, all unpaid local real estate taxes, assessments and water charges which are liens on the mortgaged premises at the time of sale. Upon the authorities cited and for the reasons stated in our determination rendered simultaneously herewith First Fed. Sav. Loan Assn. of N.Y. v. Lewis, 14 A.D.2d 150), it is our opinion that the learned County Court erred (see 25 Misc.2d 119) in declining to grant priority to the Federal tax lien over the unpaid local real estate taxes, assessments and water charges which are liens on the mortgaged premises at the time of sale, and which accrued subsequent to the filing of the Federal tax lien. Accordingly, the order is modified by striking out the first decretal paragraph, and by substituting therefor decretal paragraphs granting the plaintiff's motion for summary judgment, directing that plaintiff is entitled to judgment of foreclosure and sale, and further directing: (a) That such judgment shall provide that the Federal tax lien shall have priority over all local real estate taxes, assessments and water charges which are a lien at the time of sale, and over any payments made by plaintiff prior to the sale for any such taxes and for insurance premiums; and (b) That such judgment shall further provide: (1) that for a period of one year after the sale of the mortgaged premises the United States shall be entitled to redeem them, pursuant to the equity of redemption accorded to it by Federal statute (U.S. Code, tit. 28, § 2410, subd. [e]); and (2) that the premises shall be sold subject to such equity of redemption by the United States. As so modified, the order, insofar as appealed from, is affirmed, without costs. The order on this decision shall be settled on 10 days' notice, and shall specify the terms and provisions to be contained in the judgment pursuant to this decision. Nolan, P.J., Kleinfeld, Christ, Pette and Brennan, JJ., concur.