134 N.Y.S. 543 | N.Y. App. Div. | 1912
Relators’ claim that mandamus issue is apparently based upon section 140 of the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62), which provides that the Comptroller upon discovering that a sale of lands for unpaid taxes is for
The respondent further claims that the present proceedings were long since barred by section 132 of the Tax Law and the statutes from which it has been derived.
The further question remains, however, whether relators may now apply to cancel the tax sale upon the ground that the description in the tax deed is imperfect under the broader classification stated in section 140, “that the sale was for any cause invalid or ineffectual to give title to the lands sold. ” If, as claimed, the tax deed does not sufficiently describe any tract of land the sale represented by such tax deed is obviously invalid and conveys no rights whatever. This would seem to be a situation' not covered by section 132, but one which may be attacked at any time under section 140, which specifies no period of limitation within which application for cancellation may be made. Is the description in this tax deed insufficient ? The test in tax titles is “whether the.description is sufficiently definite to enable the owner and all persons interested to know and ascertain, by inquiry at the appropriate office or examination of the assessment roll, what premises are assessed and to identify them, with reasonable certainty, so that it may be fairly said that a particular tract or parcel of land is the parcel or tract assessed and to which the purchaser on the tax sale is entitled to possession.” (Hennepin Improvement Company v. Schuster, 66 Misc. Rep. 634, 648, 649; Shea v. Campbell, supra, 230; Cone v. Lauer, 131 App. Div. 193.) The description" in the tax deed here is one-fourth acre of land in the county of Westchester “being lot No. 66 in the Village" of Unionport.” The relators’ claim is that no particular map or tract is mentioned or referred to, so that “lot No. 66” was incapable of ascertainment, and this description consequently failed to give proper notice to the then owner of the premises sold. The deed that relators stand on is no more definite as to metes and bounds than the one they question, but their deed does refer ■“ lot No. 66 ” to a certain described map presumably capable of identification. Does the fact that the tax deed contains no such reference in connection with “lot No. 66” render this deed invalid ? The petition itself shows that there is a definite map on file in the county clerk’s .office upon which this lot is numbered “ 66.”. It is not probable that there are other
Nor do we think that our views as expressed are in conflict with the decision in the case of People ex rel. National Park Bank v. Metz (141 App. Div. 600), upon which the relators rely. That was an application for a writ of mandamus made by an owner of lands in the borough of the Bronx, formerly in the town of Westchester, to compel the comptroller of the city of New York and the collector of assessments and arrears of the same city to accept payment of a void tax and to cancel the sale based thereon. The sale was made in 1889 by the town supervisor, but it did not appear that any tax lease had been issued to the purchaser upon the sale. The sale having been made by the town supervisor is not protected by section 132 of the Tax Law, nor did the lease then considered come within the section. (Matter of Ritter Place, 139 App. Div. 473.) The question there considered was the validity of the assessment roll, which is the subject of strict statutory direction. The rule for the construction of deeds was not discussed or decided. The decision, therefore, is not helpful in-determining the questions here presented.
The order appealed from should be affirmed, and the motion denied, with costs to respondent.
Order unanimously affirmed, with costs.