City of Utica v. Weaver

In 1940 the City of Utica adopted the provisions of title 3 of article VII-A of the Tax Law, providing for the foreclosure of tax liens by actions in rem and creating an expeditious and inexpensive method of enforcing delinquent municipal taxes. In 1943 the city treasurer filed in the county clerk’s office a list of properties affected by unpaid tax liens, thereby commencing an in rem foreclosure action (Tax Law, § 165-a, subd. 4). Included in the list were premises assessed to appellant, who neither appeared, answered, nor redeemed. The action terminated in a judgment of August 18, 1943,…