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MATTER OF WALSH v. COUNTY OF SARATOGA

256 A.D.2d 953 (1998)

681 N.Y.S.2d 889

In the Matter of EARL J. WALSH, Respondent, v. COUNTY OF SARATOGA et al., Appellants, and GEORGE GASSER, as Treasurer of the COUNTY OF SARATOGA, Respondent. (Proceeding No. 1.) In the Matter of JOANNE MASON, Respondent, v. GEORGE GASSER, as Treasurer of the County of Saratoga, Respondent, and Board of Supervisors of the County of Saratoga et al., Appellants. (Proceeding No. 2.)

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

Decided December 24, 1998.

Peters, J.

Petitioners commenced two separate proceedings1 to invalidate the tax sale of certain parcels of real estate in the County of Saratoga for failure to pay real property taxes. At such time, respondent Saratoga County Treasurer had, on occasion, accepted payment of back taxes both prior and subsequent to the sale of property at public auction for the purpose of redemption by the titled owner when the property had not yet been...

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