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MAC NAUGHTON v. WARREN COUNTY

No. 222.

20 N.Y.3d 252 (2012)

959 N.Y.S.2d 104

2012 NY Slip Op 8442

W. JAMES MAC NAUGHTON et al., Appellants, v. WARREN COUNTY et al., Respondents.

Court of Appeals of New York.

Decided December 11, 2012.

Attorney(s) appearing for the Case

W. James Mac Naughton, Newton, New Jersey, and another, appellants pro se.

Towne, Ryan & Partners, Albany ( Elena DeFio Kean of counsel), for Warren County, respondent.

John M. Silvestri , Chestertown, for Charles Asendorf and others, respondents.

Chief Judge LIPPMAN and Judges CIPARICK, GRAFFEO, READ and PIGOTT concur.

OPINION OF THE COURT

SMITH, J.

When an owner of real property moves, and does not give a new address to the collector of real property taxes, he or she may fail to receive notices of overdue taxes and related legal proceedings, and the property may consequently be lost in foreclosure. The United States Supreme Court and our Court have held that, in such situations, due process requires taxing authorities...

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