LAND v. COUNTY OF ULSTER


199 A.D.2d 787 (1993)

605 N.Y.S.2d 508

Leonard Land et al., as Administrators of The Estate of Howard Land, Deceased, Appellants, v. County of Ulster et al., Respondents

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

December 23, 1993


Casey, J.

At issue on this appeal is whether the failure of defendant Ulster County Treasurer to issue a tax sale certificate pursuant to RPTL 1006 (2) to defendant County of Ulster as the purchaser of real property at a tax sale invalidates the tax sale. We conclude that in the circumstances of this case the tax sale is valid.

The record establishes that in Ulster County, only the County can purchase...

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