Opinion
December 27, 1993
Appeal from the Supreme Court, Nassau County (Morrison, J.).
Ordered that the order is reversed insofar as appealed from, on the law, with costs payable by the petitioners to the appellant, and, upon renewal and reargument, the judgment entered January 31, 1990, is vacated; and it is further,
Ordered that it is declared that the title of the appellant Daniel Hiram Deeks to the property at issue is valid, and the matter is otherwise dismissed.
The Supreme Court correctly found that the petitioner Edward H. Akam had been provided with written notice of the tax lien sale. The record of the hearing held on remittitur establishes that this written notice was mailed to an address furnished by the Receiver of Taxes of the Town of North Hempstead, and that this was the address to which tax bills had been sent since 1980. Under these circumstances, we conclude that the notice furnished to the petitioners complied with constitutional dictates, even assuming that the case of Matter of McCann v Scaduto ( 71 N.Y.2d 164), decided after the tax lien sale but before the transfer of the deed in this case, is controlling. The Due Process Clauses of the State and Federal Constitutions are not offended by the fact that the municipal respondents mailed written notice of the tax lien sale to the same address as that to which the Receiver of Taxes of the Town of North Hempstead had consistently been sending the actual tax bills (see, Matter of ISCA Enters. v City of New York, 77 N.Y.2d 688, 701; Anthony v Town of Brookhaven, 190 A.D.2d 21). For these reasons, it is declared that the appellant is the rightful owner of the subject property. Bracken, J.P., Eiber, O'Brien and Joy, JJ., concur.