Carodix Corp. v. Comiskey

In an action to foreclose a tax lien sold by the city of New Rochelle, judgment was entered in favor of plaintiff. Alice Seacord, who had an interest in the property upon which the taxes accrued, appeals. She raises two questions: (1) that Local Law No. 1 of the New Rochelle Local Laws of 1932, and Local Law No. 1 of 1933, pursuant to which the taxes originally were assessed and levied, are unconstitutional; and (2) that chapter 855 of the Laws of 1939, and Local Law No. 3 of the New Rochelle Local Laws of 1939, pursuant to which the city sold and transferred its tax lien, also are…