In re Foreclosure of Tax Liens by the County of Sullivan

OPINION OF THE COURT

Frank J. LaBuda, J.

This matter comes on by motion for summary judgment by the County of Sullivan pursuant to the petition and notice of foreclosure of the 2003 tax liens against respondent ABC Pacific Realty, LLC. and the respondent’s verified answer thereto.

Respondent ABC Pacific Realty, LLC submits a cross motion for summary judgment.

The Sullivan County Industrial Development Agency (IDA), a tax exempt agency, was the record owner of property located in the Town of Thompson, County of Sullivan in 2002.

The IDA transferred the property to A.P. Equity, a taxable entity, on…