Carpinello, J.
This appeal arises out of a tax lien foreclosure proceeding initiated by petitioner pursuant to the provisions of RPTL article 11. By order to show cause dated May 16, 2006, respondent, the owner of record of the subject real property, acknowledged that the 2004 and 2005 real property taxes had not been paid but nonetheless sought relief from a February 27, 2006 judgment of foreclosure vesting title to the premises in petitioner based upon its default...
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