MATTER OF ONEIDA INDIAN NATION OF NEW YORK v. PIFER


43 A.D.3d 579 (2007)

840 N.Y.S.2d 672

In the Matter of ONEIDA INDIAN NATION OF NEW YORK, Appellant, v. TANYA M. PIFER, as Assessor of the Town of Lenox, et al., Respondents. (And Six Other Related Proceedings.)

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

Decided August 9, 2007.


Kane, J.

After the United States Supreme Court held that petitioner was precluded from asserting its sovereign immunity as a defense to local taxation of property it recently purchased in the open market (City of Sherrill v Oneida Indian Nation of N.Y., 544 U.S. 197 [2005]), respondent County of Madison maintained tax foreclosure proceedings against petitioner based on petitioner's failure to pay real property taxes to the County...

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