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  5. 103 A.D.2d 636 (1984)
 

MATTER OF FORECLOSURE OF TAX LIENS (MFRS. TRUST CO.)

103 A.D.2d 636 (1984)

In the Matter of The Foreclosure of Tax Liens by the County of Erie, Appellant. Manufacturers and Traders Trust Company et al., Respondents

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

November 7, 1984

Attorney(s) appearing for the Case

Eugene F. Pigott, Jr., County Attorney (Peter Nichols of counsel), for appellant.

Hodgson, Russ, Andrews, Woods & Goodyear (Jerome D. Schad of counsel), for Manufacturers & Traders Trust Company, respondent.

Gary M. Schaff for G.M.E.S., Ltd., respondent.

CALLAHAN, J. P., DENMAN and O'DONNELL, JJ., concur with DOERR, J.; BOOMER, J., concurs in a separate opinion.

DOERR, J.

The question presented on this appeal is whether the Erie County Tax Act (L 1942, ch 812, as amd), which does not require personal notice to mortgagees prior to in rem tax foreclosure, is unconstitutional in light of Mennonite Bd. of Missions v Adams (462 U.S. 791, 51 USLW 4872), holding that such notice is required. The Erie County Tax Act differs in one material respect with the Indiana tax statute held...

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