Opinion
No. 4434.
March 3, 2011.
Order, Supreme Court, New York County (Paul G. Feinman, J.), entered October 7, 2009, which granted plaintiffs motion to vacate tax lien discharges, and ordered that plaintiff may proceed with the sale of the premises, unanimously affirmed, without costs.
Norman Ackerman, appellant pro se.
Shapiro, DeCaro Barak, LLC, Melville (John D. Dello-Iacono of counsel), for respondent.
Before: Mazzarelli, J.P., Acosta, DeGrasse, Richter and Manzanet-Daniels, JJ.
The court properly vacated the tax lien discharges upon a finding that they had been procured by fraud. With respect to defendant's claim that the tax lien was the result of an erroneous classification of the premises, the court correctly noted that this argument had previously been found to be unavailing. A certiorari proceeding pursuant to article 7 of the Real Property Tax Law is a taxpayer's exclusive remedy for challenging real property assessments ( see Kahal Bnei Emunim Talmud Torah Bnei Simon Israel v Town of Fallsburg, 78 NY2d 194, 204).
[Prior Case History: 2009 NY Slip Op 32309(U).]