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MATTER OF CITY OF NEW YORK v. REALTY APTS. CO.

72 A.D.2d 694 (1979)

In the Matter of The City of New York, Appellant, v. Realty Apts. Co., et al., Respondents

Appellate Division of the Supreme Court of the State of New York, First Department.

November 8, 1979

The granting of respondents' motion to open their default in this in rem tax proceeding was improper because where the deed has been delivered and recorded, such relief is available only by way of an independent action (see Town of Somers v Covey, 2 N.Y.2d 250). Further, in a recent appeal involving in rem tax foreclosure proceedings which, inter alia, related to several different parcels of the same owners, this court affirmed...

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