Lahtinen, J.
Petitioner, a resident of Florida, failed to pay property taxes in 2009 and 2010 on unoccupied real property that he owned in Broome County. Respondent commenced an in rem proceeding to foreclose the delinquent tax liens (see RPTL art 11). Although petitioner acknowledged receiving notice of the proceeding, he did not contact respondent until after title to the real property had transferred to Broome County. He then requested a hardship sell-back...
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