Under both the federal and state constitutions, the State may not deprive a person of property without due process of law. Both the initial notice of tax lien sale and the subsequent notice to redeem must meet constitutional due process requirements. The requirements of due process are satisfied where notice is reasonably calculated to apprise interested parties of the pendency of the action and afford them an opportunity to present their objections.
Pekich v. Membreno, NY Slip Op 02206 (2d Dep't April 24, 2024)