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IN THE MATTER OF FORECLOSURE OF TAX LIENS

17 A.D.3d 363 (2005)

792 N.Y.S.2d 566

In the Matter of FORECLOSURE OF TAX LIENS. COUNTY OF ORANGE, Respondent; VIEWPOINT REALTY CORPORATION, Appellant.

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

April 4, 2005.

Ordered that the judgment is reversed, on the law, with costs, the petition is denied, and the proceeding is dismissed.

The appellant, Viewpoint Realty Corporation (hereinafter Viewpoint), owns a portion of a lake (hereinafter the subject property) in Orange County. Viewpoint formerly owned several parcels of land that abutted the lake. In the latter 1980s Viewpoint sold the parcels of land, but retained title to the subject property.

Claiming that there were...

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