Albert Goldstein v. Helvetia Construction Corporation Et Al‪.‬

Appeal from so much of an order of the Supreme Court at Special Term, entered January 29, 1979 in Sullivan County, which granted a motion by defendants Helvetia Construction Corporation and Marcel Witschard for summary judgment. Plaintiff and defendant Irene Goldstein were the owners of real property located in the Town of Fallsburg in Sullivan County. When the 1971 real property taxes on this land were not paid, defendant County of Sullivan initiated tax sale proceedings pursuant to article 10 of the Real Property Tax Law to collect the delinquent taxes, and said property was purchased by the County of Sullivan at a tax sale in July, 1972. Thereafter, when Albert and Irene Goldstein failed to exercise their statutory right of redemption, the land was conveyed to the county by a tax sale deed dated September 4, 1975. The County of Sullivan then conveyed all of its interest in the parcel to defendant Helvetia Construction Corporation on December 8, 1975. Plaintiff [73 A.D.2d 749 Page 750]