In re the Foreclosure of Tax Liens by County of Rensselaer

Appeal from an order of the County Court of Rensselaer County (McGrath, J.), entered February 18, 2004, which, inter alia, in a proceeding pursuant to RPTL article 11, granted petitioner’s motion for summary judgment.

In July 2001, petitioner commenced this RPTL article 11 in rem proceeding to begin foreclosure on delinquent tax liens it held on various parcels throughout Rensselaer County. Two of the parcels were vacant lots owned by respondent. After respondent advised petitioner that the lots contained environmental conditions which may pose a liability to petitioner, petitioner issued a…