Opinion
13252-13252A Index No. 113197/09 Case No. 2019-04107 2020-03530
03-04-2021
The Law Offices of Michael T. Sucher, Brooklyn (Michael T. Sucher of counsel), for appellant. Phillips Lytle LLP, Rochester (Julia J. Henrichs of counsel), for respondents.
The Law Offices of Michael T. Sucher, Brooklyn (Michael T. Sucher of counsel), for appellant.
Phillips Lytle LLP, Rochester (Julia J. Henrichs of counsel), for respondents.
Kern, J.P., Oing, Singh, Moulton, JJ.
Order and judgment (one paper), Supreme Court, New York County (Arlene P. Bluth, J.), entered February 19, 2020, which, inter alia, granted plaintiffs' motion to confirm the Referee's report, and ordered a foreclosure and sale of the encumbered property, unanimously affirmed, with costs. Appeal from order, same court and Justice, entered June 19, 2019, which, inter alia, granted plaintiffs' motion for summary judgment, unanimously dismissed, without costs, as subsumed in the appeal from the order and judgment.
In this action to foreclose on a tax lien levied against property located at 36–38 West 123rd Street, plaintiffs established their prima facie entitlement to judgment as a matter of law by submitting the tax lien certificate, which is presumptive evidence of a valid and enforceable lien, proof of assignments establishing plaintiffs' standing, and proof that defendant made no payments on the tax lien (see Administrative Code of City of N.Y. § 11–336; NYCTL 1996–1 Trust v. Railroad Maintenance Corp., 266 A.D.2d 39, 698 N.Y.S.2d 27 [1st Dept. 1999], lv dismissed 94 N.Y.2d 899, 707 N.Y.S.2d 143, 728 N.E.2d 339 [2000] ; NYCTL 2011–A Trust v. Master Sheet Co., Inc., 150 A.D.3d 755, 756, 54 N.Y.S.3d 422 [2d Dept. 2017] ). Further, the court properly granted plaintiffs' motion for an order and judgment confirming the Referee's report and for leave to enter a judgment of foreclosure on the tax lien. Defendant was not prejudiced by any error in failing to hold a hearing, because it had an opportunity to raise questions and submit evidence that could be considered by Supreme Court in determining whether to confirm the Referee's report (see Bank of N.Y. Mellon v. Viola, 181 A.D.3d 767, 122 N.Y.S.3d 55 [2d Dept. 2020] ; Excel Capital Group Corp. v. 225 Ross St. Realty, Inc., 165 A.D.3d 1233, 1236, 87 N.Y.S.3d 604 [2d Dept. 2018] ). In opposing plaintiffs' motion to confirm the Referee's report, defendant did not argue that the interest rate on the tax lien should be nine percent per annum. Therefore, there is no basis to disturb the court's decision.