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IN THE MATTER OF FORECLOSURE OF TAX LIENS BY COUNTY OF RENSSELAER

16 A.D.3d 928 (2005)

792 N.Y.S.2d 213

In the Matter of the FORECLOSURE OF TAX LIENS BY COUNTY OF RENSSELAER, Respondent. RIVERSIDE AVENUE CORPORATION, Appellant.

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

March 24, 2005.

Kane, J.

In July 2001, petitioner commenced this RPTL article 11 in rem proceeding to begin foreclosure on delinquent tax liens it held on various parcels throughout Rensselaer County. Two of the parcels were vacant lots owned by respondent. After respondent advised petitioner that the lots contained environmental conditions which may pose a liability to petitioner, petitioner issued a certificate of withdrawal to remove those lots from the proceeding (see...

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