Matter of Foreclosure of Tax Lien Certificate No. 1878

Matter of Foreclosure of Tax Lien Certificate No. 1878 2006 NY Slip Op 09463 [35 AD3d 604] December 12, 2006 Appellate Division, Second Department Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431. As corrected through Wednesday, February 14, 2007

In the Matter of Foreclosure of Tax Lien Certificate No. 1878. Peter Pekich, Doing Business as Medcor Holding Co., Respondent, et al., Defendants. Saffron Gardens, Ltd., Nonparty Appellant.

—[*1]In an action to foreclose a tax lien, Saffron Gardens, Ltd., appeals from an order of the Supreme Court, Nassau County (Martin, J.), dated December 6, 2005, which denied its motion to set aside the foreclosure sale and for the return of its down payment.

Ordered that the order is affirmed, with costs.

On the record presented, Saffron Gardens, Ltd., failed to demonstrate any basis upon which to set aside the foreclosure sale and direct the return of its down payment (see Voorheesville Rod & Gun Club v Tompkins Co., 82 NY2d 564 [1993]; Guardian Loan Co. v Early, 47 NY2d 515 [1979]; Alkaifi v Celestial Church of Christ Calvary Parish, 24 AD3d 476 [2005]). Miller, J.P., Ritter, Santucci and Lunn, JJ., concur.