Hawley v. City of New York

In an action in rem to foreclose a tax lien on real property formerly owned by appellant, the appeal is from an order denying a motion to compel the city collector to accept payment of all arrears in taxes and interest or, in the alternative, to permit appellant to open his default in filing an answer. Order affirmed, with $10 costs and disbursements. Knowledge by the tax department of the name and address of an owner of property is not equivalent to knowledge by the city treasurer of that information. The statute requires mailing of notice of foreclosure to the owner’s last-known address as…