Kiamesha Development Corporation, Appellant, Plaintiff v. Guild Properties, Inc., Respondent…

Summary

The Court held that the two‑year limitation in Tax Law §§ 131 and 132 does not bar the plaintiff's action to cancel the tax deed because the alleged defects fall within categories that permit a five‑year period; consequently the trial court's judgment was reinstated and the Appellate Division's decision reversed. Justice Desmond dissented, arguing the two‑year bar applies and the judgment should be affirmed.