Countywide Realty Co. v. Bruen

In accordance with section 1000 of the Beal Property Tax Law,* the County Treasurer of Putnam County conducted a sale on November 9, 1961 of so much of certain parcels of land in that county upon which 1960 taxes remained unpaid as should be sufficient to pay such taxes with interest and costs (see § 1006, subd. 1). In conformity with law and as approved by the State Board (§ 1004), notice of sale had been published (§ 1002) inclusive of a provision that purchasers shall receive tax sale certificates (§ 1006, subd. 2).

At the commencement of the sale the County Attorney informed the assembled…