In re the Foreclosure of Tax Liens
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Doerr, J.
The question presented on this appeal is whether the Erie County Tax Act (L 1942, ch 812, as amd), which does not require personal notice to mortgagees prior to in rem tax foreclosure, is unconstitutional in light of Mennonite Bd. of Missions v Adams (462 US 791, 51 USLW 4872), holding that such notice is required. The Erie County Tax Act differs in one material respect with the Indiana tax statute held unconstitutional in Mennonite. The Erie County scheme permits a mortgagee to file, with the County Commissioner, a statement requesting notice of an *637impending tax…
2Cases cited11 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Mennonite Board of Missions v. AdamsSupreme Court of the United States · 1983
- First Pennsylvania Bank, N.A. v. Lancaster County Tax Claim BureauSupreme Court of Pennsylvania · 1983
- Melahn v. HearnNew York Court of Appeals · 1983
- White v. LeeSupreme Court of New Hampshire · 1983
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3Cited by25 opinions
- New Brunswick Savings Bank v. MarkouskiSupreme Court of New Jersey · 1991
- ISCA Enterprises v. City of New YorkNew York Court of Appeals · 1991
- Small Engine Shop, Inc. v. Concetta Cangelosi Cascio, Don HathawayCourt of Appeals for the Fifth Circuit · 1989
- In re Tax Foreclosure No. 35Appellate Division of the Supreme Court of the State of New York · 1987
- Township of Jefferson v. Block 447A, Lot 10New Jersey Superior Court Appellate Division · 1988
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