New York Court of Appeals

Krystalo Hetelekides, &c. v. County of Ontario

February 14, 2023

Summary

The court held that the tax foreclosure was an in rem proceeding against the property, not an action against the deceased owner, so the owner's death did not deprive the trial court of jurisdiction or render the proceeding void. It further held that the County complied with statutory and constitutional notice requirements by mailing and publishing notice and, after learning of the owner's death, making repeated efforts to identify and contact persons connected with the property. The court affirmed the Appellate Division's order, including dismissal of the federal statutory claims.