Covey v. Town of Somers

The application of Article VII-A, Title 3, of the New York Tax Law to the mentally incompetent ward of appellant is challenged as being repugnant to the Due Process and Equal Protection Clauses of the Fourteenth Amendment.

The statute, in § 165 et seq., provides for the judicial foreclosure of tax liens on real property. The filing at the county clerk’s office of a list of taxes delinquent more than four years constitutes the filing of a notice of Us pendens and of a complaint, and commences an action against the property. Provision is made for notice by publication, by posting, and by…