Williams v. Birckhead

Appellate Division of the Supreme Court of New York

Williams v. Birckhead

258 A.D. 1084, 18 N.Y.S.2d 101, 1940 N.Y. App. Div. LEXIS 8980

CourtAppellate Division of the Supreme Court of the State of New York

DecidedFebruary 19, 1940

StatusPublished

This text of 258 A.D. 1084 (Williams v. Birckhead) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Williams v. Birckhead, 258 A.D. 1084, 18 N.Y.S.2d 101, 1940 N.Y. App. Div. LEXIS 8980 (N.Y. Ct. App. 1940).

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Opinion

In an action by an individual to foreclose transfers of tax hens on land situated in the Town of Rye for taxes for the years 1933-1937, as to which land the Town of Rye holds transfers of tax hens [1085]*1085for prior years, order denying plaintiff’s motion for judgment on the pleadings as against the respondent Town of Bye, and order granting respondent’s cross-motion to dismiss complaint as to it, affirmed, with ten dollars costs and disbursements. A transfer of tax lien bid in by a town, in accordance with its obligation under section 36 of the Westchester County Tax Act (Laws of 1916, chap. 105, as amended), in its hands is no more than a formal means of enforcing collection and payment of the liens of the taxes as prescribed by section 15 of said Act. Whatever rights accrue to the town as a purchaser by virtue of section 36 of the Act are auxiliary or in addition thereto. A different question would be presented if a transfer so held by respondent were sold to an individual. Lazansky, P. J.. Hagarty, Johnston, Taylor and Close, JJ., concur.

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In an action by an individual to foreclose transfers of tax hens on land situated in the Town of Rye for taxes for the years 1933-1937, as to which land the Town of Rye holds transfers of tax hens [1085]*1085for prior years, order denying plaintiff’s motion for judgment on the pleadings as against the respondent Town of Bye, and order granting respondent’s cross-motion to dismiss complaint as to it, affirmed, with ten dollars costs and disbursements. A transfer of tax lien bid in by a town, in accordance with its obligation under section 36 of the Westchester County Tax Act (Laws of 1916, chap. 105, as amended), in its hands is no more than a formal means of enforcing collection and payment of the liens of the taxes as prescribed by section 15 of said Act. Whatever rights accrue to the town as a purchaser by virtue of section 36 of the Act are auxiliary or in addition thereto. A different question would be presented if a transfer so held by respondent were sold to an individual. Lazansky, P. J.. Hagarty, Johnston, Taylor and Close, JJ., concur.

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Bluebook (online)

258 A.D. 1084, 18 N.Y.S.2d 101, 1940 N.Y. App. Div. LEXIS 8980, Counsel Stack Legal Research, https://law.counselstack.com/opinion/williams-v-birckhead-nyappdiv-1940.