Land v. County of Ulster

Appeal from an *788order of the Supreme Court (Torraca, J.), entered December 23, 1992 in Ulster County, which denied plaintiffs’ motion for summary judgment.

At issue on this appeal is whether the failure of defendant Ulster County Treasurer to issue a tax sale certificate pursuant to RPTL 1006 (2) to defendant County of Ulster as the purchaser of real property at a tax sale invalidates the tax sale. We conclude that in the circumstances of this case the tax sale is valid.

The record establishes that in Ulster County, only the County can purchase at a tax sale and the Treasurer acts as both the…