Maiuccoro v. Herzog

This is an article 78 proceeding in which the petitioners seek a summary order directing the issuance of tax sale certificates to them by the County Treasurer of Albany County.

The Albany County Treasurer advertised a tax sale of certain properties on September 17, 1956 because of unpaid 1955 taxes. Petitioners attempted to bid in some 56 parcels, but the County Treasurer refused to accept the bid for the same. The answer sets forth three defenses. The first defense is to the effect that 35 of the parcels in question had been bid in by the County of Albany at prior tax sales and the county was…