New York Appellate Division, Second Dept.
City Tax Foreclosure/Notice/Due Process:  City took property for non-payment of taxes.  Lender sought to have the sale set aside, arguing due process.  The enabling law, the city charter, required the city to provide notice to interested parties, post-sale.  The Supreme Court, Orange County, ruled for lender.  The Second Dept. sustained – “Here, section 93 of the City Charter of the City of Middletown (hereinafter City Charter section 93) does not provide for notice of pending tax lien sales to parties other than the owner, but provides only for post-sale notice 60 days prior to the divesting of all rights in the property. As such, City Charter section 93 fails to comport with due process requirements because it makes no provision for actual notice of impending tax sales to be given to mortgagees of record (see Kahen-Kashi v Risman, 8 AD3d at 344).”  Bayview Loan Servicing, LLC v City of Middletown, 2021 NY Slip Op 04006, Appellate Division, Second Department, June 23, 2021