New York Court of Appeals
Arthur Werking v. Amity Estates, Inc., Board of Supervisors of Greene County
July 11, 19562 N.Y.2d 43
Summary
The Court reversed the Appellate Division and Supreme Court, holding that the tax deed obtained by Amity Estates was void because the tax collector failed to substantially comply with the mandatory notice requirements of § 69 of the Tax Law, that the presumption of regularity under § 131 can be overcome, that the plaintiff’s rental payments did not constitute an accord, waiver, or estoppel, and that the plaintiff’s action was timely under the two‑year limitation. The dissent argued the plaintiff had not met his burden of proof and would have affirmed the lower courts.