Mercure, J.
In October 2000, petitioner commenced this proceeding pursuant to RPTL article 11 to foreclose tax liens on numerous properties, including a residence owned by respondent. The combined notice and petition of foreclosure was served on respondent by certified mail, which he personally received on October 14, 2000. The petition gave property owners until January 19, 2001 to redeem their properties by paying the delinquent taxes with penalties and interest...
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