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MATTER OF DUTCHESS COUNTY

2012-02402.

107 A.D.3d 989 (2013)

966 N.Y.S.2d 878

2013 NY Slip Op 4802

In the Matter of Foreclosure of Tax Liens by DUTCHESS COUNTY, Respondent. PUTNAM COUNTY NATIONAL BANK OF CARMEL, Appellant.

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

Decided June 26, 2013.

Ordered that the judgment is affirmed, with costs.

It is undisputed that Putnam County National Bank of Carmel (hereinafter PCNB) chose not to redeem the subject property prior to the expiration of the redemption period (see RPTL 1123 [6]; 1110). Rather, PCNB chose to interpose an answer in the tax foreclosure proceeding (see RPTL 1123 [6]). However, as the Supreme Court properly found, the assertions in PCNB's answer were without merit (see RPTL...

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