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MATTER OF COUNTY OF SULLIVAN.

509777.

79 A.D.3d 1409 (2010)

912 N.Y.S.2d 786

In the Matter of the Foreclosure of Tax Liens by COUNTY OF SULLIVAN. COUNTY OF SULLIVAN, Respondent; JUDITH ANN FAY et al., Appellants.

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

Decided December 16, 2010.

SPAIN, J.

The subject of this dispute is a large improved tract of land in the Town of Delaware, Sullivan County. The property was acquired by respondent Judith Ann Fay—a resident of Las Vegas, Nevada—in 2005. Pursuant to a 2006 settlement agreement with respondent Phillip DeAngelo designed to resolve certain disputes and terminate several business relationships between them,1 Fay agreed to transfer the property to DeAngelo...

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