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Court Rules on Estate Pursuant to Suffolk County Tax Act


This case is being heard in the Special Term of the Supreme Court of Suffolk County. The matter deals with Randolph Cowan versus Rose McVey, et al. This is a proceeding under article 15 of Real Property Law. A judgment has been entered that determined the plaintiff’s absolute ownership in the subject premises. The State of New York has moved for the judgment to be vacated, for the right to intervene, and for other relief as well.

Case Background

A New York Probate Lawyer said the complaint in this action shows that on the 17th of November, 1958, the plaintiff obtained an interest in a premises located in this county. The purchase of the premises was made at a tax sale. ON the 16th of November, 1961, the title was vesting in the State of New York as a result of appropriation. A deed was delivered to the plaintiff by the County Treasurer of Suffolk County on the 28th of November, 1961.

Case Discussion

The Suffolk County Tax Act states that prior to the 17th of November, 1961, the plaintiff’s only right was to receive a deed thereafter if the owner failed to redeem the premises from the tax sale. Before that particular date the plaintiff did not have any other right that was consistent with or indicative of ownership of the property. The appropriation made by the State on the 16th of November, 1961, a day before the expiration of the redemption period, extinguished all of the liens and encumbrances on the property and gave right to the compensation from the person from which the title was taken. On the vesting date the plaintiff did not possess the title for the property.

Court Decision

Manhattan Probate Lawyers said in this case the Attorney-General has called to the attention of the Court the possibility of two people who might have interest in this case and were not made parties in the action. The identity and possible interests of those people were known to the plaintiff at the time of the trial, but were not disclosed to the court. These facts justify the judgment being vacated and joining of the new parties and a new trial.

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