In re the Foreclosure of Tax Liens

Appeal from an order of the Supreme Court (Coccoma, J.), entered July 28, 2003 in Delaware County, which dismissed petitioner’s application, in a proceeding pursuant to RPTL article 11, to foreclose tax liens on a parcel of real property.

Petitioner commenced this RPTL article 11 in rem proceeding to foreclose on tax liens it holds on a parcel of real property owned by respondent in the Town of Davenport, Delaware County. Petitioner alleges that respondent was delinquent in its payment of property taxes from 1995 to 2002. Although petitioner seeks to enforce tax liens for each year of this…