Nicholas D'Elia was the record owner of a cottage and parcel of land located on Ingersol Road in the Town of Shandaken, Ulster County. The real property taxes on the land were unpaid in 1981. The county issued a notice of tax sale to D'Elia at his New Jersey address as it appeared on the county tax rolls. At about the same time, D'Elia transferred the property to Patricia and Theodore Kramer,...
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