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IN THE MATTER OF THE FORECLOSURE OF TAX LIENS

10 A.D.3d 761 (2004)

781 N.Y.S.2d 788

In the Matter of the FORECLOSURE OF TAX LIENS BY COUNTY OF DELAWARE. COUNTY OF DELAWARE, Appellant. GERSTER FARMS, INC., Respondent.

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

September 16, 2004.

Mercure, J. Appeal from an order of the Supreme Court (Coccoma, J.), entered July 28, 2003 in Delaware County, which dismissed petitioner's application, in a proceeding pursuant to RPTL article 11, to foreclose tax liens on a parcel of real property.

Petitioner commenced this RPTL article 11 in rem proceeding to foreclose on tax liens it holds on a parcel of real property owned by respondent in the Town of Davenport, Delaware County. Petitioner alleges that respondent...

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