280 A.D. 1018 | N.Y. App. Div. | 1952
Appeal from so much of an order of Supreme Court, Sullivan County, as denies defendant’s motion to dismiss the complaint. Appellant Guild Properties, Inc., bought for $37.05 at a tax sale in 1944 a tax lien on real property in Sullivan County and obtained a tax deed in September, 1947. The tax sale was based on a 1942 assessment. The record owner in 1942 was the H. B. G. Holding Corporation. In July, 1947, plaintiff Kiamesha Development Corporation became the record owner from a grantor having title, and maintains this action to declare the tax deed void and to quiet the title; or in the alternative to impress a lien for the value of $100,000 worth of improvements alleged to have been made by it in the property and “permitted” by the defendant owner of the tax title. The court at Special Term, in a careful and thorough opinion, has denied a motion to dismiss the complaint and has held that it presents