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MATTER OF FORECLOSURE OF TAX LIENS v. ELDERKIN

1166 CA 13-00473.

111 A.D.3d 1406 (2013)

974 N.Y.S.2d 871

2013 NY Slip Op 7613

In the Matter of the FORECLOSURE OF TAX LIENS BY PROCEEDING IN REM PURSUANT TO ARTICLE 11, TITLE 3, OF THE REAL PROPERTY TAX LAW BY COUNTY OF CHAUTAUQUA, Respondent, v. MERLE J. ELDERKIN, Appellant.

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

Decided November 15, 2013.

Appeal from an order of the Chautauqua County Court (Stephen W. Cass, A.J.), entered May 30, 2012 in a proceeding pursuant to RPTL article 11. The order confirmed the report of the Referee, dated January 12, 2012.

It is hereby ordered that the order so appealed from is unanimously affirmed without costs.

Memorandum: In 2008, petitioner commenced an in rem proceeding to foreclose tax liens against, inter alia, 23 parcels purportedly owned by respondent (

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