People ex rel. Boenig v. Hegeman
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 26th day of February, 1915, directed to Daniel J. Hegeman, county treasurer of Nassau county, commanding him to certify and return to the office of the clerk of the county of Nassau all and singular his proceedings had in canceling certain tax deeds.
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Certiorari issued out of the Supreme Court and attested on the 26th day of February, 1915, directed to Daniel J. Hegeman, county treasurer of Nassau county, commanding him to certify and return to the office of the clerk of the county of Nassau all and singular his proceedings had in canceling certain tax deeds. The relator, who attended a tax sale December 21, 1909, bid in five lots sold for the Hempstead taxes of 1906. Having paid in the sums bid relator received five tax deeds dated January 31, 1911, which were recorded October 18, 1911. It does not appear that relator paid any further…
1Per curiam
The failure to affix the county seal was fatal to the tax warrant and to the attempted sale under it. (Brase v. Miller, 195 N. Y. 204; Matter of City of Rochester v. Bloss, 77 App. Div. 28; affd., 173 N. Y. 646.) For such jurisdictional defects tax deeds may be canceled within five years after the redemption period. (Tax Law [Consol. Laws, chap. 60; Laws of 1909, chap. 62], § 132.)
As his deeds had been on record over three years, relator invokes the presumption of regularity of the tax sale, and the proceedings prior thereto, declared by section 132 as to conveyances which have been two years…
2Cases cited5 opinions
- People v. . InmanNew York Court of Appeals · 1910
- City of Rochester v. BlossAppellate Division of the Supreme Court of the State of New York · 1902
- Adirondack League Club v. KeyesAppellate Division of the Supreme Court of the State of New York · 1907
- City of Rochester v. . BlossNew York Court of Appeals · 1903
- Brase v. . MillerNew York Court of Appeals · 1909