Max M. Oppenheim Realty Co. v. City of Niagara Falls

This is an action brought under chapter 665 of the Laws of 1936 to foreclose certain county certificates now held by the plaintiff on fourteen separate parcels of land in the city of Niagara Falls, N. Y.

When issue was joined, the court referred this matter to a referee to determine, among other things, the validity and priority of the respective liens of the various defendants.

Upon the hearing before the referee, the city of Niagara Falls and board of education, through its counsel, made the following request: “ I ask the referee to find that as to all taxes which became liens subsequent to…