Cary v. Koerner, 200 N.Y. 253 (1910)

A party in adverse possession against the original owner of land is nonetheless an ‘occupant’ entitled to statutory notice of a tax sale, and failure to provide such notice renders the tax deed invalid and incapable of triggering statutes of limitations.

Summary

This ejectment action concerns title to an island claimed by the plaintiff through tax deeds and by the defendant through adverse possession. The court held that the plaintiff’s tax deeds were invalid because the statutory notice to redeem was not served on the defendant’s predecessor, who was an occupant of the land through adverse possession at the time of the tax sales. The court reasoned that the requirement of notice to occupants is mandatory and that recording the tax deeds without evidence of such notice was a nullity, and thus, not subject to the statute of limitations. This case clarifies that adverse possession against the original owner does not negate the occupant’s right to statutory notice of tax sales, emphasizing the importance of strict compliance with notice requirements to ensure valid tax titles.

Facts

The plaintiff sought to eject the defendant from Osprey Island, basing their claim on three tax deeds from 1875, 1881, and 1884. The defendant claimed title through adverse possession, initiated by Alva Dunning in 1869, who occupied the island under claim of title. Dunning transferred the property to Charles Durant in 1881, and Durant conveyed it to the defendant, Joseph Ladew, in 1891, who then took possession.

Procedural History

The trial court found that the defendant had established title by adverse possession against the original owner. However, it ruled in favor of the plaintiff, asserting that the tax deeds were valid despite jurisdictional defects because the defendant was considered a stranger without standing to challenge the tax title. The defendant appealed, arguing the failure to serve notice to redeem invalidated the tax deeds.

Issue(s)

1. Whether a party in adverse possession of land is considered an ‘occupant’ entitled to notice of a tax sale under the relevant statutes.

2. Whether the failure to serve the required notice to redeem on the occupant invalidates a tax deed.

3. Whether a curative act or statute of limitations can validate a tax deed that was recorded without evidence of the required notice to the occupant.

Holding

1. Yes, because a party in adverse possession is an occupant entitled to notice of tax sale.

2. Yes, because the statute requires notice to the occupant before the tax deed can be validly recorded.

3. No, because the recording of a tax deed without evidence of the required notice is a nullity and cannot be validated by curative acts or statutes of limitations.

Court’s Reasoning

The Court reasoned that the statutory requirement of serving notice to redeem on the occupant of land sold for taxes is mandatory. Since Alva Dunning and Charles Durant were occupants in adverse possession during the relevant periods, they were entitled to notice. The statute expressly forbade recording the tax conveyances until the expiration of the notice period and required evidence of service to be recorded with the conveyance. The court found that because no notice was served and no evidence of service was recorded, the tax deeds were effectively not recorded at all. The court stated, “Therefore, in the case of occupied land, such as this was, the record, without evidence of service of the notice, was absolutely void. Hence it seems to me that the tax deeds from the comptroller are to be regarded as though they had not been placed upon the record books at all.”

The Court further held that the curative acts (Laws of 1885, chapter 448; Laws of 1896, chapter 908) did not remedy this defect. While these acts provided that a recorded comptroller’s conveyance becomes conclusive evidence of the regularity of the proceedings after two years, this did not apply to a record that was wholly void from the outset. Citing Meigs v. Roberts, 162 N.Y. 371, the Court emphasized that such acts are essentially statutes of limitations and do not validate fundamentally defective records. The Court distinguished People v. Turner, 145 N.Y. 451, noting that in that case, the referee’s finding negated any actual occupancy requiring notice. Therefore, the Court reversed the judgment, ordering a new trial.