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MATTER OF WIDMARK v. CAHILL

269 A.D.2d 33 (2000)

710 N.Y.S.2d 659

In the Matter of ANDREW WIDMARK, Individually and as a Trustee of the Estate of JOHN M. GALESI, Deceased, Appellant, v. JOHN E. CAHILL, as Real Property Tax Director of the County of Broome, et al., Respondents.

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

June 29, 2000.

Attorney(s) appearing for the Case

Sayles & Evans, Elmira (Cynthia S. Hutchinson of counsel), for appellant.

William L. Gibson, County Attorney of Broome County, Binghamton (Robert G. Behnke of counsel), for respondents.

MERCURE, J. P., SPAIN, ROSE and LAHTINEN, JJ., concur.

OPINION OF THE COURT

PETERS, J.

Petitioner, along with three others, was the trustee of the estate of John M. Galesi (hereinafter the Galesi Trust), which was the fee owner of commercial real property and a co-owner of an adjacent parcel of commercial real property (hereinafter collectively referred to as Endicott Plaza) located in the Village of Endicott, Broome County. Due to a failure to pay property taxes, foreclosure proceedings were initiated. Upon...

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