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MTR OF FORECLOSURE OF LIENS

24 Misc.3d 204 (2009)

875 N.Y.S.2d 754

In the Matter of the FORECLOSURE OF TAX LIENS BY PROCEEDING IN REM PURSUANT TO ARTICLE 11 OF THE REAL PROPERTY TAX LAW. ORANGE COUNTY COMMISSIONER OF FINANCE, Petitioner, v. JEANETTE HELSETH et al., Respondents.

Supreme Court, Orange County.

Decided February 23, 2009.

Attorney(s) appearing for the Case

Daniel E. Bertolino, P.C., Upper Nyack, for respondents.

David L. Darwin, County Attorney, Goshen (Marie Condoluci of counsel), for petitioner.

OPINION OF THE COURT

LEWIS J. LUBELL, J.

The novel issue presented in this challenge to a Real Property Tax Law article 11 in rem tax lien foreclosure proceeding is whether the foreclosing municipality afforded the property owners adequate notice of their constitutionally protected right of redemption where such notice of same was forwarded to the property owners merely by way of certified mail, return receipt requested, where said mailing was returned to...

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