Land v. County of Ulster

Yesawich Jr., J. (dissenting).

We respectfully dissent and vote to reverse. Because the tax sale proceedings at issue have *789as their result the divestiture of title to real property, the technical requirements which govern their conduct must be adhered to strictly (see, Kiamesha Dev. Corp. v Guild Props., 4 NY2d 378, 389). And this is so whether the purchaser is a county or some other entity.

When a county is the purchaser at a tax sale, its rights to acquire and hold the lands sold are no different from those of any other purchaser (see, Matter of Elinor Homes Co. v St. Lawrence, 113 AD2d 25,…