Pysa Realty Corp., Petitioner-Appellant, v. The City of New York, Respondent-Respondent.

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Supreme Court, Appellate Division, First Department, New York.

In Rem TAX FORECLOSURE ACTION NO. 44, etc. Pysa Realty Corp., Petitioner-Appellant, v. The City of New York, Respondent-Respondent.

Decided: November 22, 2005

TOM, J.P., ANDRIAS, FRIEDMAN, SULLIVAN, MALONE, JJ. Pollack, Pollack, Isaac & DeCicco, New York (Brian J. Isaac of counsel), for appellant. Michael A. Cardozo, Corporation Counsel, New York (Susan Smollens of counsel), for respondent.

Order, Supreme Court, New York County (Saralee Evans, J.), entered March 26, 2004, which denied petitioner's motion to vacate an in rem judgment of foreclosure granted on default, unanimously affirmed, with costs.

Petitioner's conclusory denial of receipt of notice of the foreclosure action was insufficient to rebut the presumption of receipt raised by the deed conveying title to the City (see Matter of Tax Foreclosure Action No. 44, Borough of Bronx, 2 A.D.3d 241, 769 N.Y.S.2d 246 [2003] ).   Moreover, here, the presumption of receipt became conclusive when, four months after entry of final judgment, petitioner had not yet instituted proceedings to set aside the deed (see Administrative Code of the City of NY § 11-412.1[h] ).  We note as well that petitioner has not substantiated its claim that the judgment of foreclosure was erroneously premised upon miscalculated delinquent tax assessments.

We have reviewed petitioner's remaining contentions and find them unavailing.