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MATTER OF FORECLOSURE OF TAX LIENS

770 CA 21-01135.

211 A.D.3d 1508 (2022)

181 N.Y.S.3d 800

2022 NY Slip Op 07330

In the Matter of the Foreclosure of Tax Liens by Proceeding in Rem Pursuant to the in Rem Provisions of the Erie County Tax Act and Resolution No. 54 (2019) of the Erie County Legislature. Melissa Neal, Respondent; Fedder Lofts, LLC, Respondent, and County of Erie, Appellant.

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

Decided December 23, 2022.

Attorney(s) appearing for the Case

LIPPES MATHIAS LLP, BUFFALO ( JENNIFER C. PERSICO OF COUNSEL), FOR RESPONDENT-APPELLANT.

JAMES I. MYERS, PLLC, WILLIAMSVILLE ( JAMES I. MYERS OF COUNSEL), FOR PETITIONER-RESPONDENT.

Present—Whalen, P.J., NeMoyer, Curran, Bannister and Montour, JJ.

Appeal from an order of the Erie County Court (Susan M. Eagan, J.), entered July 15, 2021. The order, among other things, directed respondent County of Erie to transfer title of certain property to petitioner.

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

Memorandum: In this in rem tax foreclosure action pursuant to the Erie County Tax Act (ECTA), respondent County of Erie (County) obtained a judgment of foreclosure...

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