DOWNLOAD – decision of the Appeals Court

Keywords:  Real Property, Tax title, Foreclosure of tax title. Taxation, Real estate tax: tax taking, Real estate tax: foreclosure of tax lien, Real estate tax: foreclosure of right of redemption. Practice, Civil, Relief from judgment. Judgment, Relief from judgment. Due Process of Law, Notice, Taking of property. Notice, Tax taking, Foreclosure of mortgage. Mail

In Ithaca Finance, LLC vs. Franscisca Leger, the Appeals Court today upheld statutory notice mailed by the Land Court to the property owner about the tax foreclosure proceeding was sufficient notice.  The property owner sought to challenge, after the one year redemption period, the tax foreclosure, claiming an exception to the one year redemption period due to alleged “violation of its rights to substantive or procedural due process”.  A Land Court judge had vacated the judgment finding a violation of due process.  The Appeals Court reversed, finding that the statutory notice sent by the Land Court to the property owner was sufficient due process notice.

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