Pysa Realty Corp. v City of New York

In Rem Tax Foreclosure Action No. 44 2005 NY Slip Op 08873 [23 AD3d 290] November 22, 2005 Appellate Division, First Department Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431. As corrected through Wednesday, January 18, 2006

In Rem Tax Foreclosure Action No. 44. Pysa Realty Corp., Appellant,
v
City of New York, Respondent.

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Order, Supreme Court, New York County (Saralee Evans, J.), entered March 26, 2004, which denied petitioner's motion to vacate an in rem judgment of foreclosure granted on default, unanimously affirmed, with costs.

Petitioner's conclusory denial of receipt of notice of the foreclosure action was insufficient to rebut the presumption of receipt raised by the deed conveying title to the City (see In Rem Tax Foreclosure Action No. 44, Borough of Bronx, 2 AD3d 241 [2003]). Moreover, here, the presumption of receipt became conclusive when, four months after entry of final judgment, petitioner had not yet instituted proceedings to set aside the deed (see Administrative Code of City of NY § 11-412.1 [h]). We note as well that petitioner has not substantiated its claim that the judgment of foreclosure was erroneously premised upon miscalculated delinquent tax assessments.

We have reviewed petitioner's remaining contentions and find them unavailing. Concur—Tom, J.P., Andrias, Friedman, Sullivan and Malone, JJ.