Matter of Foreclosure of Tax Liens by City of White Plains

[*1] Matter of Foreclosure of Tax Liens by City of White Plains 2006 NY Slip Op 50255(U) [11 Misc 3d 1056(A)] Decided on February 24, 2006 Supreme Court, Westchester County Smith, J. Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431. This opinion is uncorrected and will not be published in the printed Official Reports.

Decided on February 24, 2006
Supreme Court, Westchester County

IN THE MATTER OF THE FORECLOSURE OF TAX LIENS BY A PROCEEDING IN REM PURSUANT TO ARTICLE ELEVEN OF THE REAL PROPERTY TAX LAW BY THE CITY OF WHITE PLAINS.



8503/04

Mary H. Smith, J.

Ex parte application for a judgment of foreclosure of tax lien sale is denied, as the petition does not satisfy the statutory verification requirements of RPTL §1123, subdivision 4. Said statute requires that the petition "be dated and subscribed by the enforcing officer and affirmed by him or her as true under the penalties of perjury. (Emphasis supplied)." Here, the subscribing officer states only that she has read the petition and that same is "true to the best of my knowledge, based upon the records of the City of White Plains. I do not know of any errors or omissions in this Petition." This Court finds same insufficient to satisfy the statutory requirements. Cf. Tattegrain v. New York City Transit Authority, 2002 WL 1539499 (App. T. 2002).

The Court further notes that no copy of the List of Delinquent Taxes has been furnished the Court, and thus it is unable to ascertain whether same meets the statutory requirements of RPTL § 1122.

Dated: February 24, 2006

White Plains, New York ______________________________________

MARY H. SMITH

J.S.C.

Edward P. Dunphy, Esq.

Corporation Counsel, City of White Plains [*2]

Municipal Building

255 Main Street

White Plains, New York 10601