Foreclosure of Tax Liens by Proceeding in Rem Pursuant to Article 11 v. Elderkin

Appeal from an order of the Chautauqua County Court (Stephen W Cass, A.J.), entered May 30, 2012 in a proceeding pursuant to RPTL article 11. The order confirmed the report of the Referee, dated January 12, 2012.

It is hereby ordered that the order so appealed from is unanimously affirmed without costs.

Memorandum: In 2008, petitioner commenced an in rem proceeding to foreclose tax liens against, inter alia, 23 parcels purportedly owned by respondent (see RPTL 1120). Respondent filed an answer alleging deficiencies in the foreclosure proceeding, and County Court granted petitioner’s request to…