New York Court of Appeals

In the Matter of Donald Harner, Respondent v. County of Tioga, Appellant

June 30, 20055 N.Y.3d 136

Summary

The Court of Appeals held that the County of Tioga satisfied due process notice requirements in a tax foreclosure despite certified mail being returned "unclaimed," because first‑class mail was delivered and the owner had failed to update his address. The Appellate Division's decision was reversed and the petition dismissed.