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MATTER OF FORECLOSURE OF 1996 TAX LIENS

288 A.D.2d 956 (2001)

732 N.Y.S.2d 792

In the Matter of FORECLOSURE OF 1996 TAX LIENS by Proceeding in Rem Pursuant to Article II of Real Property Tax Law by County of Jefferson. COUNTY OF JEFFERSON, Respondent; AMERICU CREDIT UNION, Formerly Known as UP STATE FEDERAL CREDIT UNION, Appellant.

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

Decided November 9, 2001.

Order unanimously modified on the law and as modified affirmed without costs in accordance with the following Memorandum: Supreme Court properly denied the motion of AmeriCU Credit Union, f/k/a Up State Federal Credit Union (Credit Union), for summary judgment dismissing the petition in this tax foreclosure proceeding but erred in sua sponte granting summary judgment to Jefferson County. There is an issue of fact whether the Credit Union or the Federal government owns...

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