Opn. No.

HON EDWARD M. SALTZMAN Corporate Counsel, Port Chester

This is in reply to your letter of January 26, 1976 concerning a process for cancellation of outstanding taxes against property owned by the Village of Port Chester. Title was obtained by a deed in lieu of a tax lien foreclosure.

You have not indicated in your inquiry which method of tax lien enforcement has been adopted by your village board, but I proceed with the assumption that since you are representing a village in Westchester County, your village board has elected to proceed under Section 1455 of the Real Property Tax Law, which…