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NATL. BANK v. ACREAGE EXCH.

223 A.D.2d 153 (1996)

644 N.Y.S.2d 600

National Bank of Stamford, Respondent, v. Recreational Acreage Exchange, Ltd., et al., Defendants, and Englert, Stillman, Coffey, McHugh & Maggs, Appellant

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

July 3, 1996

Attorney(s) appearing for the Case

Parisi, Englert, Stillman, Coffey & McHugh, Schenectady (Peter V. Coffey of counsel), for appellant.

MacKenzie & Tallent, Canajoharie (Richard L. Rodgers of counsel), for respondent.

CARDONA, P. J., WHITE, CASEY and SPAIN, JJ., concur.

MERCURE, J.

In this action to foreclose a mortgage, defendant Englert, Stillman, Coffey, McHugh & Maggs (hereinafter defendant), a junior lienor, opposes plaintiff's summary judgment motion upon the ground that the mortgage is not enforceable because the applicable mortgage recording tax was not paid (see, Tax Law §§ 253, 256, 258). The May 30, 1985 mortgage, given as security for indebtedness...

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