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NYCTL 2015-A TRUST v. DIFFO PROPS. CORP.

8992, 25211/16E.

171 A.D.3d 538 (2019)

98 N.Y.S.3d 172

2019 NY Slip Op 02823

NYCTL 2015-A Trust et al., Respondents, v. Diffo Properties Corp., Appellant, et al., Defendants.

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

Decided April 16, 2019.

CPLR 317 is inapplicable here because this is an action to foreclose on a tax lien (see Administrative Code of City of NY § 11-340).

Under CPLR 5015, "[t]o obtain relief from the default judgment entered against it, defendant was required to demonstrate both a reasonable excuse for the default and a meritorious defense to the action" (Facsimile Communications Indus., Inc. v NYU Hosp. Ctr.,

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