Carney v. Philippone

OPINION OF THE COURT

Chief Judge Kaye.

Two questions involving the Onondaga County Tax Act have been certified to this Court by the United States Court of Appeals for the Second Circuit. While the answers require analysis and elaboration, one conclusion is plain on its face: piecemeal amendments to the statute have resulted in seeming inconsistencies, and the Act would benefit from comprehensive legislative review. The issues now before us center on when the right to redeem property expires after a tax sale under the Act. Resolution of this issue is relevant to whether property owners Burnell…