Roslyn Jane Holdings, LLC v. Jefferson
| Decision Date | 23 November 2016 |
| Citation | 144 A.D.3d 1041,42 N.Y.S.3d 61,2016 N.Y. Slip Op. 07966 |
| Parties | In the Matter of ROSLYN JANE HOLDINGS, LLC, appellant, v. Beaumont JEFFERSON, etc., et al., respondents. |
| Court | New York Supreme Court — Appellate Division |
144 A.D.3d 1041
42 N.Y.S.3d 61
2016 N.Y. Slip Op. 07966
In the Matter of ROSLYN JANE HOLDINGS, LLC, appellant,
v.
Beaumont JEFFERSON, etc., et al., respondents.
Supreme Court, Appellate Division, Second Department, New York.
Nov. 23, 2016.
Victor Tsai, Brooklyn, N.Y., for appellant.
Carnell T. Foskey, County Attorney (Lynn, Gartner, Dunne & Covello, LLP, Mineola, N.Y. [Joseph Covello, Kenneth L. Gartner, and Tiffany D. Firgenti], of counsel), for respondents Beaumont Jefferson, as Nassau County Treasurer, and County of Nassau.
Forchelli, Curto, Deegan, Schwartz, Mineo & Terrana, LLP, Uniondale, N.Y. (Richard A. Blumberg of counsel), for respondent L & L Associates Holding Corp.
CHERYL E. CHAMBERS, J.P., THOMAS A. DICKERSON, COLLEEN D. DUFFY and FRANCESCA E. CONNOLLY, JJ.
In a proceeding pursuant to CPLR article 78 to review a determination of the Nassau County Treasurer dated August 19, 2013, approving the issuance of a tax deed, the petitioner appeals from a judgment of the Supreme Court, Nassau County (Galasso, J.), entered September 23, 2014, which denied its petition to set aside the determination and annul the tax deed, and dismissed the proceeding.
ORDERED that the judgment is affirmed, with costs.
The petitioner was the owner of commercial property located in Roslyn Heights, Nassau County. Most of the relevant facts of this dispute are set forth in our decision and order in a companion case, brought by the mortgagee of the subject property (see Matter of East West Bank v. L & L Associates Holding Corp., 144 A.D.3d 1030, ––– N.Y.S.3d ––– – decided herewith).
The respondent L & L Associates Holding Corp. (hereinafter L & L), was the holder of a tax lien purchased at public auction from the Nassau County Treasurer. The record in the companion case (which involved the same parties and was pending before the same judge) indicates that notices of the tax lien sale dated October 20, 2010, and January 19, 2011, respectively, were sent by the County of Nassau to Roslyn Jane Holdings, LLC (hereinafter Roslyn Jane), “or current owner,” at 71 Jane Street, Roslyn Heights, NY, 11577.
In January...
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...parties of the pendency of the action and afford them an opportunity to present their objections" ( Matter of Roslyn Jane Holdings, LLC v. Jefferson, 144 A.D.3d 1041, 1042, 42 N.Y.S.3d 61 [internal quotation marks omitted]). Here, the plaintiffs established, prima facie, their entitlement t......
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