New York Supreme Court, Appellate Reverses Tax Lien Sale of Taxpayer’s Property

The New York Supreme Court, Appellate Division issued a decision reversing the lower court’s decision granting summary judgment to the plaintiff in a dispute arising from a tax lien sale. The case originated when the plaintiff purchased a tax lien certificate for a property owned by the taxpayers, who had failed to pay Village property taxes. After the redemption period expired, the Village issued a treasurer’s deed to the plaintiff. While the court initially found the plaintiff had followed proper procedures, it determined that newly raised constitutional challenges by the taxpayers, based on a recent U.S. Supreme Court decision, required ...