144 A.D.3d 1041
N.Y. App. Div.2016Background
- Roslyn Jane Holdings, LLC (petitioner) owned commercial property in Roslyn Heights, Nassau County.
- L & L Associates Holding Corp. (respondent) purchased a Nassau County tax lien at public auction.
- Nassau County sent notices of the tax lien sale (Oct 20, 2010 and Jan 19, 2011) to Roslyn Jane at 71 Jane Street, Roslyn Heights.
- In January 2013, L & L served notices to redeem on Roslyn Jane by certified mail (returned "unclaimed / unable to forward") and by first-class mail (not returned).
- Roslyn Jane filed a CPLR article 78 proceeding to annul the Treasurer’s determination approving issuance of a tax deed; Supreme Court denied the petition and dismissed the proceeding.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Was notice constitutionally adequate under due process? | Roslyn Jane argued inadequate notice because certified mail was returned unclaimed. | L & L argued notice was reasonably calculated: certified and first-class mail were sent; first-class mail was not returned; Roslyn Jane had the duty to update its address. | Court held notice satisfied due process; first-class mail not returned and certified return did not defeat adequacy. |
Key Cases Cited
- Mullane v. Central Hanover Bank & Trust Co., 339 U.S. 306 (U.S. 1950) (due process requires notice reasonably calculated to inform interested parties).
- Jones v. Flowers, 547 U.S. 220 (U.S. 2006) (sender may need to take additional steps in limited circumstances when notice is returned).
- Matter of Harner v. County of Tioga, 5 N.Y.3d 136 (N.Y. 2005) (due process satisfied where certified mail was returned but ordinary mail was not).
- Matter of McCann v. Scaduto, 71 N.Y.2d 164 (N.Y. 1987) (tax lien sale notice requirements).
- Matter of Beckman v. Greentree Sec., 87 N.Y.2d 566 (N.Y. 1996) (actual receipt not required for due process).
- Kennedy v. Mossafa, 100 N.Y.2d 1 (N.Y. 2003) (due process notice principles).
- 149 Glen St. Corp. v. Jefferson, 140 A.D.3d 742 (2d Dep't 2016) (application of notice standards in tax-sale context).
- Zamor v. L & L Assoc. Holding Corp., 85 A.D.3d 1154 (2d Dep't 2011) (tax-sale notice cases).
- Orra Realty Corp. v. Gillen, 46 A.D.3d 649 (2d Dep't 2007) (tax-sale notice).
- 89 Pine Hollow Rd. Realty Corp. v. Am. Tax Fund Foothill, 41 A.D.3d 771 (2d Dep't 2007) (tax-sale notice).
- Temple Bnai Shalom of Great Neck v. Vill. of Great Neck Estates, 32 A.D.3d 391 (2d Dep't 2006) (notice requirements).