OPINION OF THE COURT
WILLIAM J. GIACOMO, J.
Factual and Procedural Background
Plaintiff commenced this action against, inter alia, defendants Aubrey Smith, Brian Smith, and the City of Yonkers, to foreclose on tax lien 143026 in the amount of $9,008.98, dated May 14, 2003, and tax lien 144301 in the amount of $11,923.29, dated...
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