Sonmax, Inc. v. City of New York

OPINION OF THE COURT

Jones, J.

The enactment by the City of New York of Local Law No. 45 of 1976—by the terms of which the period of time required to elapse before in rem tax foreclosure proceedings *256may be instituted was reduced from three years to one year— was not violative of any provision of our State Constitution.

In 1939 the State Legislature enacted the so-called Stagg Act, the State’s first in rem tax foreclosure procedure legislation (L 1939, ch 692). In effect the act, adding a new title 7-a to the Tax Law, created a detailed, optional in rem foreclosure procedure of which any tax…