Empire Lien Corp. v. William Young Transportation, Inc.

In November of 1964 the County of Niagara offered for sale certain property in the City of Niagara Falls, New York, for the purpose of satisfying unpaid taxes owed by defendant William Young Transportation, Inc. Plaintiff purchased the property at the sale and was issued a certificate of tax sale evidencing an amount owing of $198.25, with interest at 10% per annum from the 17th day of November, 1964. Thereafter, plaintiff commenced this action for the purpose of imposing personal liability on defendant for the alleged tax arrearage. Defendant moves for a judgment dismissing the complaint…