Epstein v. City of New York

New York Supreme Court

Epstein v. City of New York

160 Misc. 90, 289 N.Y.S. 526, 1936 N.Y. Misc. LEXIS 1363

DecidedJune 19, 1936

StatusPublished

This text of 160 Misc. 90 (Epstein v. City of New York) is published on Counsel Stack Legal Research, covering New York Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Epstein v. City of New York, 160 Misc. 90, 289 N.Y.S. 526, 1936 N.Y. Misc. LEXIS 1363 (N.Y. Super. Ct. 1936).

Pincite

Opinion

Per Curiam.

Section 1027 of the Greater New York Charter requires that no tax lien shall be sold in the city of New York unless notice of such sale shall have been advertised. While the old tax lien was properly advertised, the new tax lien, alleged to have been created on April 24, 1933, by the apportionment, was never advertised. There being no publication, the lien is invalid and the sale thereof to the plaintiff is void. Failure to comply substantially with all statutory requirements invalidates a tax lien.

Judgment reversed, with thirty dollars costs, and judgment directed for the plaintiff for the relief demanded in the complaint, with interest and costs.

. All concur. Present ■— Levy, Callahan and Frankenthaler, JJ.

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Per Curiam.

Section 1027 of the Greater New York Charter requires that no tax lien shall be sold in the city of New York unless notice of such sale shall have been advertised. While the old tax lien was properly advertised, the new tax lien, alleged to have been created on April 24, 1933, by the apportionment, was never advertised. There being no publication, the lien is invalid and the sale thereof to the plaintiff is void. Failure to comply substantially with all statutory requirements invalidates a tax lien.

Judgment reversed, with thirty dollars costs, and judgment directed for the plaintiff for the relief demanded in the complaint, with interest and costs.

. All concur. Present ■— Levy, Callahan and Frankenthaler, JJ.

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Bluebook (online)

160 Misc. 90, 289 N.Y.S. 526, 1936 N.Y. Misc. LEXIS 1363, Counsel Stack Legal Research, https://law.counselstack.com/opinion/epstein-v-city-of-new-york-nysupct-1936.