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MTR OF COUNTY OF ULSTER

518062

121 A.D.3d 111 (2014)

990 N.Y.S.2d 337

In the Matter of the Foreclosure of Tax Liens by the COUNTY OF ULSTER, Respondent. ERED ENTERPRISES, INC., Appellant.

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

Decided July 17, 2014.

Attorney(s) appearing for the Case

John J. Darwak , Shokan, for appellant.

Beatrice Havranck , County Attorney, Kingston ( Susan K. Plonski of counsel), for respondent.

LAHTINEN, J.P., ROSE, LYNCH and DEVINE, JJ., concur.

OPINION OF THE COURT

McCARTHY, J.

Respondent owns real property located in Ulster County. Respondent failed to pay property taxes in 2007, 2008 and 2009 and, in order to avoid foreclosure, the parties executed an installment agreement in December 2009, which was reinstated in 2011, pursuant to RPTL 1184 and Local Law No. 1 (2000) of the County of Ulster (hereinafter Local Law No. 1). The terms of the installment agreement required respondent to pay the eligible...

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