Town of Greenburgh v. Rodas

The plaintiff is foreclosing town tax liens for town taxes levied April 1, 1937, and school taxes levied September 1, 1937. '

The defendant Hillandale Investors Corp. holds a village tax lien for a village tax levied June 1, 1937. The tax lien of the defendant was levied after the town tax and before the school tax, liens for which are held by the plaintiff.

The question is as to the priority of these taxes.

It has been held that a county tax has no priority as such over a village tax. (County of Nassau v. Lincer, 254 App. Div. 746; affd., 280 N. Y. 662.) And that a town tax has no priority as…