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MTR OF LIS v. CITY COLLECTOR

131 Misc.2d 407 (1986)

In the Matter of John Lis et al., Petitioners, v. City Collector of the City of New York et al., Respondents.

Supreme Court, Special Term, New York County.

February 20, 1986

Attorney(s) appearing for the Case

Leonard Goldstein for petitioners. Frederick A. O. Schwarz, Jr., Corporation Counsel (Amy Morin of counsel), for respondents.

IRVING LANG, J.

Which lien has priority on fire insurance proceeds — an equitable lien of a mortgagee or a special tax lien of the City of New York?

Petitioners move pursuant to CPLR article 78 for an order directing respondent City Collector of the City of New York, Department of Finance, to indorse and release an $18,000 check comprising proceeds of a fire insurance policy. Respondent city opposes the motion, arguing that the City of...

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