Order and judgment, insofar as appealed from, unanimously affirmed, with $10 costs and disbursements.
Title 3 of article VII-A of the Tax Law requires the filing annually, by the collecting officer of a tax district, of a list of parcels of property on which tax liens remain unpaid for four years. The filing of the list is equivalent to the filing of a notice of pendency of an action and of the complaint in an action to enforce payment of the taxes. The statute requires...
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