CITY OF ROCHESTER v. DI FILIPPO (2000)

 Supreme Court erred in granting defendants' motion to vacate the judgment of foreclosure with respect to defendants' home.   Plaintiff foreclosed on the property for nonpayment of taxes.   Defendants denied that they received any notices of delinquent taxes or of the pending tax sale.   In opposition to the motion, plaintiff submitted affidavits of its Treasurer detailing the steps taken to effect the mass mailing of notices of delinquent taxes and notices of tax foreclosure.   One of the properties for which those notices were produced and mailed was defendants' property, and defendants conceded that they regularly received their mail at the address to which the notices were mailed.   Plaintiff thereby established that notices of delinquent taxes and notices of tax foreclosure were mailed to defendants.   Neither defendants' denial of the receipt of notices of delinquent taxes or of notices of tax sale (see, Best v. City of Rochester, 195 A.D.2d 1073, 1074, 600 N.Y.S.2d 405) nor the expenditure of $10,000 in improvements on the property (see, Law v. Benedict, 197 A.D.2d 808, 810, 603 N.Y.S.2d 75) is sufficient to rebut the presumption that the notices were received by defendants (see, Nassau Ins. Co. v. Murray, 46 N.Y.2d 828, 414 N.Y.S.2d 117, 386 N.E.2d 1085), and thus the judgment of foreclosure and the foreclosure sale must be reinstated.

Order unanimously reversed on the law without costs, motion denied and judgment and sale reinstated.

MEMORANDUM: