McCann v. Scaduto

OPINION OF THE COURT

Kaye, J.

Each of these article 78 proceedings challenges the forfeiture of petitioner’s home under the former real estate tax collection enforcement provisions of the Nassau County Administrative Code (the Code)1 *111on the ground that the Code’s *170procedures violated the Federal constitutional guarantee of due process of law. We agree with petitioners that the Code’s failure to provide property owners with actual notice of tax lien sales was a deprivation of due process.

Summary of the Relevant Code Provisions

At the core of both proceedings are the former provisions of the Nassau…