NYCTL 1998-2 Trust v Ackerman

NYCTL 1998-2 Trust v Ackerman 2011 NY Slip Op 01604 Decided on March 3, 2011 Appellate Division, First Department Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431. This opinion is uncorrected and subject to revision before publication in the Official Reports.

Decided on March 3, 2011
Mazzarelli, J.P., Acosta, DeGrasse, Richter, Manzanet-Daniels, JJ.
4434 115924/01

[*1]NYCTL 1998-2 Trust, etc., Plaintiff-Respondent,

v

Norman Ackerman, Defendant-Appellant, The Urban Partnership, et al., Defendants.




Norman Ackerman, appellant pro se.
Shapiro, DeCaro & Barak, LLC, Melville (John D. Dello-
Iacono of counsel), for respondent.

Order, Supreme Court, New York County (Paul G. Feinman, J.), entered October 7, 2009, which granted plaintiff's motion to vacate tax lien discharges, and ordered that plaintiff may proceed with the sale of the premises, unanimously affirmed, without costs.

The court properly vacated the tax lien discharges upon a finding that they had been procured by fraud. With respect to defendant's claim that the tax lien was the result of an erroneous classification of the premises, the court correctly noted that this argument had previously been found to be unavailing. A certiorari proceeding pursuant to article 7 of the Real Property Tax Law is a taxpayer's exclusive remedy for
challenging real property assessments (see Kahal Bnei Emunim & Talmud Torah Bnei Simon Israel v Town of Fallsburg, 78 NY2d 194, 204 [1991]).

THIS CONSTITUTES THE DECISION AND ORDER
OF THE SUPREME COURT, APPELLATE DIVISION, FIRST DEPARTMENT.

ENTERED: MARCH 3, 2011

CLERK