Floreck v. Citibank

— Judgment affirmed, with costs. Memorandum: Defendant, as fee owner of property in Onondaga County, may be sued personally by the county for its failure to pay taxes and special assessment for the years 1980, 1982 and 1983 (Onondaga County Tax Law § 13, L 1937, ch 690, as amended). Further, from the present record we agree with Trial Term that neither the special assessment nor the agreement was illegal and that defendant failed to overcome the presumption of the validity of the assessment (Pikas v *575Town of Grand Is., 106 AD2d 887; Marine Midland Bank v Town Bd., 106 AD2d 890).

Defendant now…