COUNTY OF CHAUTAUQUA v. ELDERKIN, MERLE

SUPREME COURT OF THE STATE OF NEW YORK Appellate Division, Fourth Judicial Department 1166 CA 13-00473 PRESENT: SCUDDER, P.J., FAHEY, PERADOTTO, LINDLEY, AND VALENTINO, JJ. IN THE MATTER OF THE FORECLOSURE OF TAX LIENS BY PROCEEDING IN REM PURSUANT TO ARTICLE 11, TITLE 3, OF THE REAL PROPERTY TAX LAW BY COUNTY OF CHAUTAUQUA, PETITIONER-RESPONDENT, V MEMORANDUM AND ORDER MERLE J. ELDERKIN, RESPONDENT-APPELLANT. THE WESTMAN LAW FIRM, JAMESTOWN (JAMES E. WESTMAN OF COUNSEL), FOR RESPONDENT-APPELLANT. STEPHEN M. ABDELLA, COUNTY ATTORNEY, MAYVILLE (KURT D. GUSTAFSON OF COUNSEL), FOR…