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ELINOR HOMES v. ST. LAWRENCE

113 A.D.2d 25 (1985)

In the Matter of Elinor Homes Company et al., Respondents-Appellants, v. Joseph T. St. Lawrence, Respondent, and County of Rockland, Appellant-Respondent

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

November 4, 1985

Attorney(s) appearing for the Case

Ilan S. Schoenberger, County Attorney (Murray N. Jacobson of counsel), for appellant-respondent.

Granik, Silverman, Sandberg, Campbell & Nowicki (David W. Silverman and Carolyn A. Campe of counsel), for respondents-appellants.

LAZER, J. P., THOMPSON and NIEHOFF, JJ., concur.

RUBIN, J.

The primary issue on this appeal is whether the Treasurer of the County of Rockland is mandated by the Real Property Tax Law to accept the title owners' tender of payment of a tax sale certificate acquired by the County of Rockland at a tax sale for unpaid 1979 real property taxes (including relevied 1978 school taxes) levied against his land when no simultaneous tender of payment was made for two additional...

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