Harner v. County of Tioga

Appeal from a judgment of the Supreme Court *793(Rumsey, J.), entered November 7, 2003 in Tioga County, which dismissed petitioner’s application, in a proceeding pursuant to CPLR article 78, to set aside a tax foreclosure sale of real property.

Petitioner, who at all times relevant herein resided at 105 Auburn Road, in the Town of Lansing, Tompkins County, purchased premises in 1982 at 34 West Tioga Street, in the Town of Spencer, Tioga County. In 1993, the tax assessment roll was amended to change petitioner’s address from the Lansing address to “Donald Harner, c/o Glenda Winnie, POB 505, 34 W.…