Crockford v. Zecher

Plaintiff derives title to certain real property through a tax sale and he brought this action under article 15 of the Real Property Actions and Proceedings Law to compel a determination of the claim of the former owners of the property. The answers of the former owners contain affirmative defenses attacking the validity of the tax sale and the plaintiff moves under OPLR 3211 (subd. [b]) to dismiss the defenses.

The tax deed was recorded on November 24, 1970, more than two years before the commencement of this action and, therefore, the deed is conclusive evidence “ that the sale and all…