City of New Rochelle v. Echo Bay Waterfront Corp.

The plaintiff, City of New Rochelle, moves for summary judgment in an action in rem brought for the summary foreclosure (Tax Law, art. VII-A, tit. 3, § 165 et seep) of certain tax liens. The matter has previously been before the court in various forms. On the last occasion the court directed the Echo Bay Waterfront Corporation to state separately and number its alleged affirmative defenses. The amended answer now contains thirteen separate and distinct affirmative defenses. The first affirmative defense is simply a conclusion of law that the list or complaint fails to state facts sufficient…