Epstein v. City of New York

Full title: DOROTHY E. EPSTEIN, Appellant, v. CITY OF NEW YORK, Respondent

Court: Supreme Court, Appellate Term, First Department

Date published: Jun 19, 1936

160 Misc. 90 (N.Y. App. Term 1936)

289 N.Y.S. 526

Opinion

June 19, 1936.

Appeal from the Municipal Court of City of New York, Borough of Manhattan, First District.

Aaron Kahan, for the appellant.

Paul Windels, Corporation Counsel [ Oscar S. Cox and John M. Gaston, Jr., of counsel], for the respondent.

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.