Am. Tax Funding, LLC v. Saita

• Decision Date: 06 June 2013
• Citation: 967 N.Y.S.2d 172,2013 N.Y. Slip Op. 04087,107 A.D.3d 1134
• Parties: AMERICAN TAX FUNDING, LLC, Wells Fargo Foothill as Secured Party, Respondent, v. Barbara A. SAITA et al., Appellants, et al., Defendant.
• Court: New York Supreme Court — Appellate Division

107 A.D.3d 1134
967 N.Y.S.2d 172
2013 N.Y. Slip Op. 04087

AMERICAN TAX FUNDING, LLC, Wells Fargo Foothill as Secured Party, Respondent,
v.
Barbara A. SAITA et al., Appellants, et al., Defendant.

Supreme Court, Appellate Division, Third Department, New York.

June 6, 2013.

Robert J. Krzys, Amsterdam, for appellants.

Stagg, Terenzi, Confusione & Wabnik, LLP, Garden City (Jacqueline M. Della Chiesa of counsel), for respondent.

Before: LAHTINEN, J.P., STEIN, McCARTHY and EGAN JR., JJ.

[967 N.Y.S.2d 173]

STEIN, J.

[107 A.D.3d 1134]Appeal from an order of the Supreme Court (Sise, J.), entered February 15, 2012 in Montgomery County, which, among other things, granted plaintiff's motion for summary judgment.

In September 2006, in accord with the Laws of 2006 (ch 505), the City of Amsterdam conveyed to plaintiff its interest in various tax liens, including a 2003 tax lien (hereinafter the subject tax lien) on property owned and/or occupied by defendants Barbara A. Saita, Frederick N. Saita II and Imperial Flowers (hereinafter collectively referred to as defendants). In January 2011, plaintiff notified the City that it intended to foreclose the subject tax lien, among others, and, following the dismissal of Barbara Saita's chapter 13 bankruptcy petition, commenced this foreclosure action. After joinder of issue, plaintiff moved for summary judgment pursuant to CPLR 3212. Supreme Court issued an order that, among other things, granted plaintiff's motion for summary judgment and appointed a referee to compute the amount owed to plaintiff on the subject tax lien. Defendants now appeal and we affirm.

In order to provide the City with a more efficient and effective method of managing its delinquent property taxes, a 2006 legislative enactment authorized the City to enter into contracts with private parties until December 31, 2006 to sell all or a portion of its delinquent tax liens, subject to certain conditions ( see L. 2006, ch. 505, § 1). The legislation further permitted the tax lien purchaser to foreclose such liens in the manner prescribed by RPTL 1194, upon the expiration of the statutory redemption period ( see L. 2006, ch. 505, § 1[f]; RPTL 1110[1] ). The legislation explicitly provided that it expired and was “deemed repealed” as of December 31, 2008 ( see L. 2006, ch. 505, § 2). However, the Legislature reenacted the provision in August 2008, allowing the City to contract to sell its tax liens through December 31, 2008, and extended the expiration and...