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IN THE MATTER OF COUNTY OF ORANGE

2008-09328.

75 A.D.3d 224 (2010)

903 N.Y.S.2d 60

In the Matter of Enforcement of Tax Liens by COUNTY OF ORANGE, Appellant-Respondent. AL TURI LANDFILL, INC., Respondent-Appellant.

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

Decided May 25, 2010.

Attorney(s) appearing for the Case

David L. Darwin , County Attorney, Goshen ( Matthew J. Nothnagle of counsel), for appellant-respondent.

McCullough, Goldberger & Staudt, LLP, White Plains ( Robert J. Hecker of counsel), for respondent-appellant.

DILLON, J.P., MILLER and DICKERSON, JJ., concur.

OPINION OF THE COURT

ANGIOLILLO, J.

In this appeal and cross appeal we are asked to determine whether the County of Orange timely petitioned for leave to institute a supplementary proceeding pursuant to Real Property Tax Law §§ 990 and 1138 (5) for the collection of delinquent taxes after having discontinued foreclosure proceedings on the ground that acquisition of the subject property, a landfill, could subject the County to a significant risk...

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