Biuso v. Kurkill

*73OPINION OF THE COURT

Mahoney, P. J.

In 1968, N. I. Pennock Company executed a mortgage affecting four parcels of its real property in the Town of Poughkeepsie, Dutchess County. When Pennock failed to pay the 1966 property tax on three of the parcels and 1967 property tax on one parcel, tax enforcement proceedings were commenced and defendant County of Dutchess acquired the parcels at tax sales. A deed to the three parcels in favor of the county was recorded on April 20, 1971 and a deed to the single parcel in favor of the county was recorded on February 17, 1972. In 1975, the county conveyed…