Ordered that the order is affirmed, with costs.
Real Property Tax Law § 1168 provides that a written instrument representing a tax lien is presumptive evidence "of the truth of the statements therein, and of the regularity and validity of all proceedings had in reference to the taxes," which presumption may not be rebutted more than two years after its issuance "unless the holder thereof shall have procured [the written instrument] by fraud or had previous knowledge...
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