Toch v. City of New York

The plaintiff’s motion for judgment on the pleadings is granted, with ten dollars costs. The action is to cancel a tax lien as a cloud upon the title of certain realty resulting from the New York city taxes for the year 1928. These taxes were fixed on March twenty-eighth of that year, and in ordinary course would impinge the land as a lien on May first. The Legislature, however, by enactment on April fifth, taking effect immediately, placed the property within the boundaries of Nassau county without making any express provision with respect to taxes for the year upon the property shifted. It…