Legal Opinion
Mac Naughton v. Warren County
New York Court of Appeals
Decided December 11, 2012PublishedCited by 13 opinions
1Opinion of the Court
OPINION OF THE COURT
Smith, J.
When an owner of real property moves, and does not give a new address to the collector of real property taxes, he or she may fail to receive notices of overdue taxes and related legal proceedings, and the property may consequently be lost in foreclosure. The United States Supreme Court and our Court have held that, in such situations, due process requires taxing authorities to take reasonable steps to track down the missing taxpayer before seizing and selling his or her property (Jones v Flowers, 547 US 220 [2006]; Kennedy v Mossafa, 100 NY2d 1 [2003]).
This case…
2Cases cited4 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Jones v. FlowersSupreme Court of the United States · 2006
- Kennedy v. MossafaNew York Court of Appeals · 2003
- MacNaughton v. Warren CountyAppellate Division of the Supreme Court of the State of New York · 2011
3Cited by13 opinions
- Matter of 149 Glen St. Corp. v. JeffersonAppellate Division of the Supreme Court of the State of New York · 2016
- HBI, L.L.C. v. BarnetteNebraska Supreme Court · 2020
- Lakeside Realty LLC v. County of SullivanAppellate Division of the Supreme Court of the State of New York · 2016
- BCB Community Bank v. ZazzarinoAppellate Division of the Supreme Court of the State of New York · 2022
- Baskin v. MABCO Tr., Inc.Appellate Division of the Supreme Court of the State of New York · 2019
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