Equity Investment & Mortgage Co. v. Smith

OPINION OF THE COURT

William J. Giacomo, J.

Factual and Procedural Background

Plaintiff commenced this action against, inter alia, defendants Aubrey Smith, Brian Smith, and the City of Yonkers, to foreclose on tax lien 143026 in the amount of $9,008.98, dated May 14, 2003, and tax lien 144301 in the amount of $11,923.29, dated May 12, 2004, against the premises located at 46 Dell-wood Avenue, Yonkers, New York. Plaintiff had purchased the tax liens and took an assignment of the liens on August 18, 2011.

The Smiths purchased the premises on August 28, 2014, for $945,000. Prior to closing, they…