Heritage Bank-North v. Erie County Tax Claim Bureau

PFADT, J.,

This action in equity was brought to set aside a tax sale of a 21.29 acre parcel of land, bearing Erie County Tax Index No. 33-096-414-4. The tax sale was held on October *22810, 1977, and, at that time, the record owners of the property were two New York residents, namely, Harry Mann and Emanuel Lewis Greene. The purchaser at the tax sale was Theodore Lawrence. Heritage Bank, plaintiff herein, is the successor to the interests of the first mortgagee of the property.

Plaintiff maintains that the tax sale was defective for the following reasons: (1) notice of the tax sale was not mailed to…