County Acquisitions, LLC v. Lanser
235 A.D.3d 831
N.Y. App. Div.2025Background
- County Acquisitions, LLC purchased a tax lien on real property owned by Katherine Lanser in Rockville Centre, Nassau County, in a 2018 public auction conducted under local and former state law.
- After fulfilling legal requirements and expiration of statutory redemption periods, County Acquisitions applied for and received a treasurer’s deed to the property in February 2022.
- County Acquisitions then brought a quiet title action, seeking summary judgment declaring it the record owner.
- The trial court initially conditionally granted summary judgment to County Acquisitions, giving Lanser an additional 90 days to redeem the property, then later vacated that order and denied summary judgment, citing issues of proper notice under COVID-19 tax sale protections (CEEFPA).
- On appeal, the Supreme Court’s handling of redemption and CEEFPA notice was challenged; Lanser also argued the property transfer violated the Takings Clause in light of the recent U.S. Supreme Court decision in Tyler v. Hennepin County.
- The Appellate Division remitted the case for further proceedings, specifically to address the constitutional takings argument after proper notice to the Attorney General and Village.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Was the redemptive 90-day period warranted? | Time to redeem expired by statute | Not specifically defended | Improper to revive redemption right post-expiration |
| Was notice under CEEFPA required for redemption? | No, CEEFPA expired before notice | Effectiveness of notice at issue | Notice under CEEFPA not required; statute expired by the time of application |
| Was there a valid transfer of title under the law? | All statutory steps complied with | Process was improper due to notice flaws | Statutory process was followed; conditional issues remain for constitutional review |
| Did the transfer constitute a prohibited taking? | No taking; process was statutory | Tyler v. Hennepin County supports a takings claim | Constitutional issue to be considered on remand after notice to AG and Village |
Key Cases Cited
- Sheehan v. County of Suffolk, 67 NY2d 52 (prior to Tyler, NY law held no taking for retention of surplus tax sale proceeds)
- Tyler v. Hennepin County, 598 US 631 (U.S. Supreme Court held local governments cannot retain tax sale surplus over amount owed)
- Guardian Loan Co. v. Early, 47 NY2d 515 (fraud or collusion must be shown to set aside tax sale)
- Melahn v. Hearn, 60 NY2d 944 (right to redeem is strictly statutory; can't be revived after expiration)
- Segar v. Youngs, 45 NY2d 568 (discusses effect of treasurer’s deed and absolute estate in fee)