New York Supreme Court, Appellate Division Sustains Taxpayers Appeal, Reverses Tax Deed Annulment

The New York Supreme Court, Appellate Division, reversed the lower court’s judgment that annulled a tax deed conveyance. The dispute involved the Nassau County Treasurer’s approval of a tax deed transferring property to taxpayer, which the Supreme Court eventually set aside. Taxpayer appealed the Supreme Court’s decision and the court concluded that the service of notice to redeem satisfied constitutional due process requirements, despite the lack of proof of return cards for certified mail. The court emphasized that due process does not require actual receipt of notice, only that notice is reasonably calculated to inform interested parties. [154-156 Long Beach ...