Canino v. Engelstein

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division is affirmed, with costs. In City of Buffalo v Cargill, Inc. (44 NY2d 7 [decided herewith]), this court reaffirmed our holding in Matter of Ueck (286 NY 1) that when a taxing district acquires its own tax sale certificate following a sale held pursuant to statute, the personal liability of the taxpayer has been extinguished. The Syracuse Tax Act (L 1906, ch 75, as amd) is practically indistinguishable from the statutes considered in the above cases. Under the Syracuse Tax Act, when taxes remain unpaid, the treasurer will…