12.27 A. New Title Free And Clear
Jurisdiction | New York |
A. New Title Free and Clear
A valid tax title is a full and complete title under RPTL § 1136, which, from the time of its delivery, bars and extinguishes all prior titles or encumbrances of private persons and equities arising therefrom.1922 Although the purchaser may acquire a new title to the land, such title does not include, for example, a diner situated on the land because the diner is deemed personalty.1923 But a valid tax title cuts off unredeemed mortgages,1924 rights of reverter,1925 claims of adverse possession1926 and rights of tenants,1927 including squatters.1928
In addition, a title depending upon a tax deed could be found marketable.1929 Naked tax titles, however, are generally looked upon with disfavor prior to some judicial or curative action or the passing of some statutory time period that make conclusive various presumptions of regularity.1930 From and after execution, a tax deed entitles the grantee to possession of the real property.1931
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Notes:
[1922] . The purchaser at a tax sale acquires a new and complete title to the land under an independent grant from the sovereign. Melahn v. Hearn, 60 N.Y.2d 944, 471 N.Y.S.2d 47 (1983); accord Hefner v. Nw. Mut. Life Ins. Co., 123 U.S. 747 (1887); J.K.S.P. Rest., Inc. v. Nassau County, 127 A.D.2d 121, 513 N.Y.S.2d 716 (2d Dep’t 1987); Anauo v. Friedman, 99 A.D.2d 568, 471 N.Y.S.2d 37 (3d Dep’t 1984); Lee v. Farone, 261 A.D. 674, 27 N.Y.S.2d 585 (3d Dep’t 1941), aff’d, 288 N.Y. 517 (1942); Lynbrook Gardens v. Ullmann, 179 Misc. 132, 36 N.Y.S.2d 888 (Sup. Ct., Nassau Co.), aff’d, 265 A.D. 859, 37 N.Y.S.2d 671 (2d Dep’t 1942), rev’d on other grounds, 291 N.Y. 472 (1943), cert. denied, 322 U.S. 742 (1944); Eisenhut v. Marion De Vries, Inc., 150 Misc. 804, 269 N.Y.S. 483 (Sup. Ct., Suffolk Co.), aff’d, 243 A.D. 539, 276 N.Y.S. 602 (2d Dep’t 1934). A purchaser of real property at a tax sale acquires title in fee simple absolute. State v. Moore, 298 A.D.2d 814, 751 N.Y.S.2d 321 (3d Dep’t 2002). Title conveyed to the city of New York pursuant to a judgment of foreclosure is full and complete and is subject only to liens that accrued after those contained in the list of delinquent taxes. N.Y.C. Admin. Code § 11-412. But cf. O’Brien v. Town of Huntington, 66 A.D.3d 160, 884 N.Y.S.2d 446 (2d Dep’t 2009), app. dismissed, 14 N.Y.3d 935 (2010), lv. to app. den., 21 N.Y.3d 860 (2013),where the Court, relying on RPL § 245, stated “title acquired by tax deed is no better than the title of the person who...
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- 12.0 I. Introduction
- 12.1 II. Types Of Tax Enforcement Proceedings
- 12.2 III. Local Enforcement Options
- 12.3 IV. Summary Of The Statewide In Rem Procedure
- 12.4 A. Filing
- 12.5 B. Publication
- 12.6 C. Service Of Notice Of Petition
- 12.7 D. Notice Of Arrears
- 12.8 E. Redemption
- 12.9 F. Costs Of Tax Searches And Legal Fees
- 12.10 G. Bankruptcy Proceedings
- 12.11 H. Trial
- 12.12 I. Default Judgment
- 12.13 V. Effect Of Mennonite On In Rem Actions
- 12.14 A. Mennonite Rule
- 12.15 B. Statutory Notice Requirements
- 12.16 C. Application Of Case Law To The Statutory Requirements
- 12.17 1. Current Owners Of Affected Real Property
- 12.18 2. Any Person With Publicly Recorded Interest
- 12.19 3. Other Persons Who Have Filed Declaration Of Interest That Has Not Expired
- 12.20 A. Declaration|Registration|Notice By Request In New York City
- 12.21 B. Release Of Parcels From Tax Foreclosure
- 12.22 4. Retroactive Application Of Mennonite
- 12.23 5. Potential Matters For Litigation
- 12.24 6. Adequacy Of Notice Of Pendency; List Of Delinquent Taxes
- 12.25 VI. Summary Of The State “As An Action To Foreclosure A Mortgage” Procedure
- 12.26 VII. Nature And Effect Of Tax Titles
- 12.27 A. New Title Free And Clear
- 12.28 B. New Title Free And Clear But Subject To
- 12.29 VIII. Irregularities And Jurisdictional Defects In Tax Titles
- 12.30 A. Curative Statutes (Presumptions Of Regularity) And Statutes Of Limitation
- 12.31 B. Other Kinds Of Curative Actions
- 12.32 C. Examples Of Irregularities And Jurisdictional Defects
- 12.33 1. Bankruptcy
- 12.34 2. Prepublication Defects
- 12.35 3. Notice-Type Defects
- 12.36 A. Errors In Name
- 12.37 B. Errors In Description
- 12.38 4. Failure To Notify Persons Statutorily Entitled To Notice
- 12.39 5. Errors In Publication
- 12.40 6. Errors In Posting
- 12.41 7. Errors In Mailing And Address
- 12.42 8. Defects In Redemption
- 12.43 9. Improper Grantee
- 12.44 10. Noncompetitive Bids
- 12.45 IX. Federal Considerations
- 12.46 A. The “Federal Foreclosure Bar”
- 12.47 X. Role Of Title Insurance
- 12.48 XI. Hardships Caused By Strict Adherence To Statutory Requirements
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