LAND v. COUNTY OF ULSTER


84 N.Y.2d 613 (1994)

644 N.E.2d 1325

620 N.Y.S.2d 769

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

Court of Appeals of the State of New York.

Decided December 13, 1994.


Attorney(s) appearing for the Case

Richard I. Cantor, Poughkeepsie, for appellants.

Wapner, Koplovitz, Futerfas & Stegmayer, Kingston Joshua N. Koplovitz of counsel), Francis Murray, County Attorney of Ulster County (Mark D. Frering of counsel), and Howard C. St. John & Associates (Richard A. Anthony of counsel), for respondents.

Judges SIMONS, TITONE, BELLACOSA, SMITH, LEVINE and CIPARICK concur.


Chief Judge KAYE.

When a county purchases tax-delinquent land pursuant to RPTL 1008 (3) — the statutory provision that permits such purchases to take place without competitive bidding — must the county treasurer issue a certificate of sale to the county (see, RPTL 1006 [2])? We answer that question, as did the Appellate Division, in the negative: failure to issue the County of Ulster a certificate...

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