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MATTER OF SMERECKI v. KEOUGH

514773.

101 A.D.3d 1338 (2012)

956 N.Y.S.2d 279

2012 NY Slip Op 8618

In the Matter of MARY SMERECKI, on Behalf of JANINA SMERECKI, Appellant, v. KEVIN P. KEOUGH, as Director of Broome County Real Property Tax Service, Respondent.

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

December 13, 2012.

Mercure, J.P.

Petitioner is the daughter and attorney-in-fact of Janina Smerecki, the former owner of real property located in the Town of Sanford, Broome County. In November 2010, respondent commenced an RPTL article 11, in rem proceeding to foreclose delinquent tax liens on the property. Neither Smerecki nor petitioner filed an answer; rather, in September 2011, petitioner requested a "hardship sell-back" of the property...

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