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MATTER OF CITY OF TROY v. GARNER

257 A.D.2d 711 (1999)

682 N.Y.S.2d 490

In the Matter of CITY OF TROY, Respondent, v. FRANK L. GARNER et al., Appellants.

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

Decided January 7, 1999.

Carpinello, J.

In December 1995, petitioner commenced this proceeding pursuant to RPTL former article 11 to recover delinquent taxes for the years prior to and including 1993 on, inter alia, properties owned by respondents in the City of Troy, Rensselaer County. Upon receiving timely notice of the proceeding, respondents answered asserting, as relevant here, that it was jurisdictionally defective because the filing of the list of delinquent taxes in the County...

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