Because respondents failed to present any argument regarding County Court's denial of that part of their motion seeking to compel petitioner to enter into an installment plan, any such challenge was abandoned (seeShea v. Signal Hill Rd. LLC, 206 A.D.3d 1541, 1544 n. 3, 171 N.Y.S.3d 628 [3d Dept. 2022] ; Cascade Bldrs. Corp. v. Rugar, 193 A.D.3d 1283, 1287, 147 N.Y.S.3d 739 [3d Dept. 2021] ). In any event, inasmuch as respondents are the "owner[s] of property on which there existed a delinquent tax lien and which lien was foreclosed within three years," they are ineligible to enter into such an agreement (RPTL 1184[4][c] ; seeMatter of County of Broome [Cadore], 192 A.D.3d 1226, 1227, 139 N.Y.S.3d 911 [3d Dept. 2021], lv denied 37 N.Y.3d 977, 151 N.Y.S.3d 663, 173 N.E.3d 785 [2021] ). Initially, this appeal has not been rendered moot by the December 2021 order – which order stems from the RPTL article 11 proceeding regarding the 2017 tax liens – which conveyed the subject properties to petitioner, as we have no indication that there has been a sale of such properties (compareGovel v. Trustco Bank, 182 A.D.3d 838, 839, 122 N.Y.S.3d 768 [3d Dept. 2020] ; Lehman Commercial Paper, Inc. v. Point Prop. Co., LLC, 146 A.D.3d 1192, 1193, 45 N.Y.S.3d 662 [3d Dept. 2017] ; Matter of Pray v. Clinton County, 101 A.D.3d 1567, 1568, 958 N.Y.S.2d 230 [3d Dept. 2012] ; Matter of County of Albany [Rossi], 94 A.D.3d 1164, 1165, 941 N.Y.S.2d 531 [3d Dept. 2012] ).
Because respondents failed to present any argument regarding County Court's denial of that part of their motion seeking to compel petitioner to enter into an installment plan, any such challenge was abandoned (see Shea v Signal Hill Rd. LLC, 206 A.D.3d 1541, 1544 n 3 [3d Dept 2022]; Cascade Bldrs. Corp. v Rugar, 193 A.D.3d 1283, 1287 [3d Dept 2021]). In any event, inasmuch as respondents are the "owner[s] of property on which there existed a delinquent tax lien and which lien was foreclosed within three years," they are ineligible to enter into such an agreement (RPTL 1184 [4] [c]; see Matter of County of Broome [Cadore], 192 A.D.3d 1226, 1227 [3d Dept 2021], lv denied 37 N.Y.3d 977 [2021]). Initially, this appeal has not been rendered moot by the December 2021 order - which order stems from the RPTL article 11 proceeding regarding the 2017 tax liens - which conveyed the subject properties to petitioner, as we have no indication that there has been a sale of such properties (compare Govel v Trustco Bank, 182 A.D.3d 838, 839 [3d Dept 2020]; Lehman Commercial Paper, Inc. v Point Prop. Co., LLC, 146 A.D.3d 1192, 1193 [3d Dept 2017]; Matter of Pray v Clinton County, 101 A.D.3d 1567, 1568 [3d Dept 2012]; Matter of County of Albany [Rossi], 94 A.D.3d 1164, 1165 [3d Dept 2012]).