12.48 XI. Hardships Caused By Strict Adherence To Statutory Requirements

• Jurisdiction: New York

XI. Hardships Caused by Strict Adherence to Statutory Requirements

In 1977, James Pedowitz wrote that he had seen properties lost through tax sales because the parties were in marital warfare and neither paid the tax, or because the owner died and the nonresident heirs were unfamiliar with the New York tax structure.²⁰⁴⁸ He had seen professional tax sale buyers shouting and screaming for the attention of the county auctioneer in trying to acquire as many tax sale properties as possible. He suggests that, until the legislature finds a better way, the courts will continue to pick apart tax titles in their efforts to give judicial relief from an archaic and outmoded tax-collection process.

Courts have made the same kinds of observations.²⁰⁴⁹ Some have felt powerless to do anything,²⁰⁵⁰ and others have implored the legislature to make changes.²⁰⁵¹ Some legislative changes have actually resulted from these cases.²⁰⁵²

The need to collect delinquent taxes still exists. As long as it does, and until another system is substituted, attorneys and title examiners will be required to analyze that most interesting phenomenon called a tax title. The lawyer or title examiner who deals with a tax title must first determine the particular statutory scheme that applies, scrutinize the jurisdictional requirements, determine adequate compliance with the statutory procedures, consider the effects of federal law, and then test the record against them. To certify a tax title as good without having examined the prior record title can be an invitation to a title claim or a malpractice action, unless the title can be made good by other means, such as adverse possession. Even then, proving adverse possession is a difficult, costly and risky endeavor; it should be considered a last resort rather than a substitute for diligent inquiry.

The underlying statutory complexities present many opportunities for error, and many questions will continue to be raised regarding the severity of the error and the possible jurisdictional consequences. Given the desire of some courts to render rough justice in the face of the potentially harsh consequences resulting from strict compliance with the statute, the “absoluteness” of a tax title will continue to be difficult to predict.

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Notes:

^[2048] . Id. at 550, 593.

^[2049] . Nelson v. City of New York, 352 U.S. 103, 111 (1956); Valente v. Culver, 124 A.D.2d 950, 508 N.Y.S.2d 701 (3d Dep’t 1986); In re Wolford, 130 N.Y.S.2d 250, 254 (Broome County...