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FUTURE PURCHASES, LLC v. CITY OF NEW YORK

49 A.D.3d 390 (2008)

852 N.Y.S.2d 837

FUTURE PURCHASES, LLC, Respondent, v. CITY OF NEW YORK et al., Appellants.

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

Decided March 18, 2008.

The motion court properly converted the action to a CPLR article 78 proceeding (see SJL Realty Corp. v City of Poughkeepsie, 133 A.D.2d 682, 683 [1987]). The limitations period began to run when petitioner learned of the existence of the subject tax liens. This was no later than April 20, 2004 when it commenced an action in the Housing Part, Civil Court to remove the liens. When that action was withdrawn for lack of jurisdiction...

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