In the Matter of Foreclosure of Tax Liens by County of Clinton, 96966.

Decision Date21 April 2005
Docket Number96966.
PartiesIn the Matter of the FORECLOSURE OF TAX LIENS BY COUNTY OF CLINTON, Respondent. ALEXANDER TUPAZ et al., Appellants.
CourtNew York Supreme Court — Appellate Division

Appeal from an order of the County Court of Clinton County (Ryan, J.), entered July 23, 2004, which, in a proceeding pursuant to RPTL article 11, denied respondents' motion to vacate and reopen a default judgment entered against them.

MERCURE, J.P.

Petitioner obtained a default judgment of tax foreclosure upon two parcels of real property owned by respondents, which was entered on February 20, 2004. On May 20, 2004, respondents moved to vacate and reopen the default judgment. The motion challenged the judgment on various legal grounds, all deriving from respondents' contention that they never received personal notice of the foreclosure proceeding as required by RPTL 1125. County Court denied respondents' motion, and they appeal.

We affirm. A motion to reopen a default judgment of tax foreclosure "may not be brought later than one month after entry of the judgment" (RPTL 1131; see Matter of Clinton County [Fortunatus], 299 AD2d 774 [2002], lvs dismissed 99 NY2d 610 [2003], 100 NY2d 574 [2003]; Matter of Clinton County [Zachary], 299 AD2d 709 [2002], lvs dismissed 99 NY2d 610 [2003], 100 NY2d 574 [2003]). Respondents do not now dispute the applicability of this statute of limitations and, clearly, their motion was made more than one month after the entry of the judgment. Accordingly, County Court properly denied the motion as time-barred. In any event, we discern no merit in respondents' arguments flowing from the fact that the signature mark appearing on the postal return receipt was illegible.

Crew III, Mugglin, Lahtinen and Kane, JJ., concur.

Ordered that the order is affirmed, without costs.

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12 cases
  • In re Foreclosure of Tax Liens by Cnty. of Sullivan
    • United States
    • New York Supreme Court — Appellate Division
    • 11 Abril 2013
    ...105 A.D.3d 1170964 N.Y.S.2d 2662013 N.Y. Slip Op. 02436In the Matter of the Foreclosure of Tax Liens by COUNTY OF SULLIVAN.County of Sullivan, ... Y.S.2d 482 [2007];Matter of Foreclosure of Tax Liens by County of Clinton [Tupaz], 17 A.D.3d 914, 915, 793 N.Y.S.2d 596 [2005];see also Matter of ... ...
  • Luessenhop v. Clinton County, New York
    • United States
    • U.S. Court of Appeals — Second Circuit
    • 11 Octubre 2006
    ... ... to adjudicate a taxpayer's challenge that the notice of foreclosure provided by the taxing authority of a state is constitutionally ... Mendon moved to dismiss for lack of subject matter jurisdiction, relying on the Tax Injunction Act, 28 U.S.C. § 1341. The ... In re Foreclosure of Tax Liens by County of Clinton, 17 A.D.3d 914, 793 N.Y.S.2d 596 (3d Dep't 2005) ... ...
  • In re Foreclosure of Tax Liens By Cnty. of Clinton. Cnty. of Clinton
    • United States
    • New York Supreme Court — Appellate Division
    • 10 Abril 2014
    ...116 A.D.3d 1206984 N.Y.S.2d 2162014 N.Y. Slip Op. 02486In the Matter of the FORECLOSURE OF TAX LIENS BY COUNTY OF CLINTON.County of Clinton, Respondent;Greenpoint ... ...
  • Tupaz v. Clinton County, New York
    • United States
    • U.S. District Court — Northern District of New York
    • 7 Junio 2007
    ... ... advising them that back taxes remained due and owing and that foreclosure actions would be commenced if the taxes were not paid. These letters were ... See In re Foreclosure of Tax Liens by County of Clinton, 17 A.D.3d 914, 793 N.Y.S.2d 596 (3d Dep't 2005) ... , and the related principle of comity, deprived the Court of subject matter jurisdiction over the action; and (2) alternatively and assuming that the ... ...
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