Meadows v. Commissioner, Division of Real Property

OPINION OF THE COURT

Mangano, J.

Pursuant to Administrative Code of the City of New York § 11-424, an owner of property which has been acquired by the City of New York by an in rem tax foreclosure, may thereafter (1) apply to the city for release of the city’s interest in the property and (2) obtain a release upon payment to the city, inter alia, of the amount of any "deficiency” (Administrative Code of City of New York § 11-424 [d] [3]), "within thirty days of the date on which a letter requesting [the] applicant to make such payment is mailed or delivered to the applicant” (see,…