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MATTER OF COUNTY OF NIAGARA

470 CA 18-01687.

174 A.D.3d 1454 (2019)

103 N.Y.S.3d 334

2019 NY Slip Op 05889

In the Matter of the Foreclosure of Tax Liens by Proceeding in Rem Pursuant to Article 11 of the Real Property Tax Law by the County of Niagara, Respondent. Collingwood Construction Corp., Appellant.

Appellate Division of the Supreme Court of New York, Fourth Department.

Decided July 31, 2019.

It is hereby ordered that the order so appealed from is unanimously affirmed without costs.

Memorandum: Following claimant's failure to pay taxes on certain commercial real property, the County of Niagara obtained that property by default judgment of foreclosure pursuant to RPTL article 11. The County sold the property at auction, and claimant, who never moved to vacate the default judgment, thereafter filed a notice of claim asserting entitlement to the surplus funds...

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