Document: 352 U.S. 103 77 S.Ct. 195 1 L.Ed.2d 171 Gerald D. NELSON et al., as Successor Trustees Under the Will of William Nelson, Deceased, and Helen Moller, Appellants,v.The CITY OF NEW YORK. No. 30. Argued Nov. 7, 1956. Decided Dec. 10, Mr. P. Jones, New York City, for appellants. Seymour B. Quel, appellee. Chief Justice WARREN delivered opinion Court. Appellants challenge violative Fourteenth Amendment application Title D, Chapter 17, City Administrative Code to two improved parcels land owned by them trustees. The statute is counterpart, operative in York, state tax lien foreclosure that was before us last Term Covey v. Town Somers, 351 141, 76 724.1 2 In 1950, proceeded foreclose its on first these parcels, referred 45th Avenue property, water charges had been unpaid four years. These charges, years 1945 1946, amounted $65;2 property assessed at $6,000. action begun May 20 with filing a list 294 liened including sections Borough Queens. statute, this constituted complaint.3 requires notice such proceeding be posted published copy mailed known address owner sought foreclosed.4 It undisputed statutory requirements were satisfied case; trust estate. However, appellants took no during 7 weeks allowed redeeming through payment back nor additional days answering City's complaint. Judgments entered default, August 22 acquired title parcel. later sold private party $7,000, retaining all proceeds. 3 On December 1951, similar rem commenced against 1,704 Brooklyn, appellants' second parcel, Powell Street property. four-year-old parcel $814.50;5 $46,000. Again satisfied, again judgment default. 19, 1952, still retains it. 4 November offered pay interest penalties amounts owing parcels. offer refused, instituted plenary set aside deed recover surplus proceeds from sale Appellate Division Supreme Court affirmed denial requested relief without prejudice seeking open their default motions proceedings. filed motions, requesting same they action. case submitted Court, Special Term, opposing affidavits, denied. Term's orders Division, 284 App.Div. 894, 134 N.Y.S.2d 597, Appeals, 309 N.Y. 94, 127 N.E.2d 827. Appeals amended remittitur show federal questions here presented decided adversely 801, 130 602. 5 1. contend received actual reason assign notices concealed trusted bookkeeper, who also alleged have nonpayment charges. There claim bills not They assert it until when judgments long since become final, discovered bookkeeper's derelictions, thus made aware loss. we said, disputed proper address. Nor all. themselves placed evidence exhibits 1950—1951 1951—1952 real estate concededly brought attention appellant 'active' or 'managing' trustee. face appears word 'ARREARS,' prominent black arrow pointing beneath statement, 'The ARREARS if space indicated Arrow, means that, JUNE 30, previous TAXES, ASSESSMENTS OR WATER CHARGES HAVE NOT BEEN RECORDED AS PAID. If paid June should IMMEDIATELY.'6 Furthermore, assistant corporation counsel stated his affidavit each year 1946 1953 contained arrears. Appellant Nelson bookkeeper 'had regularly presenting deponent taxes which half 1951—52 * *.'7 clear cannot charged responsibility misconduct whom misplaced confidence carelessness managing trustee overlooking arrearages 6 make further contention officials records would probably ineffective. That is, fact while much larger something amiss. rely supra. We so hold. case, there uncontroverted allegations taxpayer, lived foreclosed small community an incompetent, unable understand meaning any served upon her; attempt committee appointed her person after entry proceeding. states are more than 834,000 facts held duty determine why taxpayer neglects some paying others. conclude, therefore, having taken steps notify proceedings agent notices, did deprive procedural due process. 8 2. equal protection laws available other remedies collecting taxes, necessarily resulted forfeiture entire value Their theory choice proceed under arbitrary. find merit. explicit strict provisions invoked, must used section outstanding years.8 aim prevent precisely kind discrimination complain. do complied regard. 9 3. reply brief, urged reasons retention one instance, other, far exceeding due, deprived process law suffered taking just compensation. called our United States Lawton, 110 146, 545, 28 L.Ed. 100. affirming favor landowner land, said: 'To withhold violate fifth amendment constitution him take public use compensation.' U.S., page 150, 547. involved construed Taylor, 104 216, 26 721, require owner, problem treated purely construction constitutional overtones.9 But absolutely precludes obtaining judicial sale. Chapman Docks Co., App.Div.2d 895, 149 679, timely answer proceeding, asserting substantially due. § D17—12.0 statute10 mean proof allegation separate directed might receive surplus. What has done delinquent and, absence redeem recovery surplus, retain hold nothing Federal Constitution prevents where record shows adequate owners 10 contended harsh statute. cognizance spoke 'extreme hardships' resulting case. held, must, hardship imposed legislature courts, unless guarantee infringed. connection, note Legislature ameliorated extent severity 17. Section D17—25.0 added permitting reconveyance arrears, costs foreclosure. concedes applies applied abeyance pending disposition appeal. 11 Affirmed. D17—1.0 seq., enacted 1948, provides liens city treasurer files appropriate county clerk's office ward least Tax include assessments rents, penalties. This constitutes complaint commences Provision posting, publication mail. prescribed effect amount liens, together penalties, within interposed thereafter, right shall right, equity awarding possession directing execution conveying fee simple absolute City. may sell figure $72.50. figures given (R. 68) yield total $65. Altogether, those less old, totaled $320.20. includes $91.20 representing 1948—1949 taxes. No on. All exception noted, paid. D17—5.0. D17—6.0. For 1947. 1945, delinquency $2,681. R. 13—14. date bill 1951. introduced basis argument error continuing lulled into thinking well, protect arrears should, seems, quite opposite. addition, deputy collector annexed copies letters sent July 9, advising double payments D17—5.0, lists further, 'Each comprise particular designated maps city, except excluded hereinafter provided.' grounds exclusion (1) question raised validity (2) (3) accepted agreement installments, (4) enforcement completed. See Zobelein, 237 135, 35 518, 59 874. D17—12.0(a) pertinent part, court full power direct lands distribution sale.' By D17—6.0 provided, 'Every serve duly verified setting forth detail nature defense objection foreclosure.'

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