January 6, 2021

In rem tax foreclosure actions.

The Appellate Division unanimously affirmed the Orders which denied the motions to vacate the judgments of in rem foreclosures granted on default and the deeds transferring the properties. The judgments of foreclosure against the properties were duly entered in the office of the County Clerk, after publication of notices that complied with the applicable law, Administrative Code of City of NY § 11-406[c], as well as due process. Accordingly, the presumption of regularity of these proceedings, pursuant to Administrative Code § 11-411, became conclusive four months after entry of the judgments of foreclosure. As appellants did not make their motions to vacate the judgments or take any action to redeem the subject properties within the four-month period specified by § 11-412.1[d], the motions to vacate are time-barred, pursuant to § 11-412.1 [h].

Matter of In Rem Tax Foreclosure Action No. 52, NY Slip Op 08023 (1st Dep't December 29, 2020)

Here is the decision.